Publications

Summer 2019
Article

The Political Influence of Voters' Interests on SEC Enforcement

I examine whether political influence as a response to voters’ interest in employment levels is reflected in the enforcement actions of the Securities and Exchange Commission (SEC). I find that large employers are less likely to experience SEC enforcement actions.... View Details

Keywords: SEC Enforcement; Government Preferences; Voters' Interests; Political Influence; Employment; Public Opinion; Government Administration; Governance Compliance; Political Elections

SSRN

Find at Harvard

Article

Employment Conditions and SEC Enforcement

Forthcoming
Article

Variable Leases Under ASC 842: Evidence on Properties and Consequences

By: Jonas Heese, Albert Shin and Charles C.Y. Wang

The new lease standard (ASC 842) allows firms to keep variable leases off-balance-sheet, in part based on the assumption that future expenses are difficult to estimate reliably. We show that variable-lease expenses are both prevalent and substantial, exhibiting... View Details

Keywords: Financial Accounting; Financial Analysis; Accounting; Leasing; Financial Strategy

SSRN

Forthcoming
Article

The Institutional Sources of Economic Transformation: Explaining Variation in Energy Transitions

By: Jared Finnegan, Phillip Lipscy, Jonas Meckling and Florence Metz

Why are some governments more effective in promoting economic change than others? We develop a theory of the institutional sources of economic transformation. Institutions can facilitate transformation through two central mechanisms: insulation and compensation.... View Details

Keywords: Policy; Business and Government Relations; Supply and Industry; Demand and Consumers; Transformation; Economic Systems; Climate Change

Find at Harvard

February 2024
Course Overview Note

The Anatomy of Fraud

Corporate fraud remains a serious problem. Learning how to detect and prevent it, and make better investment decisions, has broad applicability for private and public market investors, as well as for people joining or running companies. This course note describes a... View Details

Keywords: Crime and Corruption; Investment; Accounting; Business or Company Management

June 2021
Teaching Note

'GEnron'? Markopolos versus General Electric (A) & (B)

Teaching Note for HBS Case Nos. 121-005 and 121-033. View Details

December 2021
Article

Negativity Spreads More Than Positivity on Twitter after Both Positive and Negative Political Situations

By: Jonas Paul Schöne, Brian Parkinson and Amit Goldenberg

What type of emotional language spreads further in political discourses on social media? Previous research has focused on situations that primarily elicited negative emotions, showing that negative language tended to spread further. The current project extends existing... View Details

Keywords: Negative Emotions; Emotional Influence; Emotional Resonance; Political Discourse; Emotion Contagion; Intergroup; Interactive Communication; Emotions; Government and Politics; Social Media

August 2019
Case

Creating Accountability in Afghanistan

By: Jonas Heese, Gerardo Pérez Cavazos, Eugene F. Soltes and Grace Liu

By early 2019, the United States had contributed $132 billion to the Afghan reconstruction. John Sopko, in his role as the Special Inspector General for Afghan Reconstruction (SIGAR), was in charge of providing accountability for U.S. aid funding. Sopko’s oversight... View Details

Keywords: Auditing; Fraud; Accountability; Crime and Corruption; Law Enforcement; Governance; Infrastructure; Information; Networks; Strategy; Afghanistan

Educators

June 2023
Case

Dan McCrum - Unmasking Wirecard

By: Jonas Heese, Charles C.Y. Wang, Tonia Labruyere and Carlota Moniz

Dan McCrum, an investigative journalist for the Financial Times, had spent the past six years fighting to expose German payment processing firm Wirecard. The company had enjoyed years of exponential growth and was viewed by several investors as the poster child of... View Details

Keywords: Crime and Corruption; Accounting; Financial Services Industry; Journalism and News Industry; Europe; United Kingdom; Germany

Educators

January 31, 2022
Other Article

Does Industry Employment of Active Regulators Weaken Oversight?

August 2021
Supplement

Muddy Waters vs. eHealth: The Debate of a 'Lifetime'

February 2021
Supplement

Accounting for Leases at American Airlines (A)

May 2020
Supplement

Stock-Based Compensation at Twitter

This video serves as a supplement to "Stock-Based Compensation at Twitter." View Details

Keywords: Twitter; Stock-based Compensation

January 2020
Article

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