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Show Results For
- All HBS Web
(230)
- News (52)
- Research (145)
- Multimedia (2)
- Faculty Publications (140)
- November 2023
- Article
When Executives Pledge Integrity: The Effect of the Accountant's Oath on Firms' Financial Reporting
By: Jonas Heese, Gerardo Pérez Cavazos and Caspar David Peter
We study the effect of executives’ pledges of integrity on firms’ financial reporting outcomes by exploiting a 2016 regulation that requires holders of Dutch professional accounting degrees to pledge an integrity oath. We identify chief executive officers (CEOs) and... View Details
Heese, Jonas, Gerardo Pérez Cavazos, and Caspar David Peter. "When Executives Pledge Integrity: The Effect of the Accountant's Oath on Firms' Financial Reporting." Accounting Review 98, no. 7 (November 2023): 261–288.
- Web
The Anatomy of Fraud (TAF) - Course Catalog
HBS Course Catalog The Anatomy of Fraud (TAF) Course Number 1315 Professor Aiyesha Dey Associate Professor Jonas Heese Fall; Q1; 1.5 credits Project Educational Objective We are in the golden age of fraud.... View Details
- June 2023
- Case
Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs
By: Jonas Heese, Jung Koo Kang and James Weber
The case examines the accounting for loan losses at a large bank, how a bank sets its Allowance for Loan and Lease Losses (ALLL) on its financial statements. ALLL, and the rules that set them, determine when banks would and would not extend loans, which significantly... View Details
Keywords: Accounting Standards; Accrual Accounting; Financial Statements; Financial Reporting; Banks and Banking; Financing and Loans; Banking Industry; United States
Heese, Jonas, Jung Koo Kang, and James Weber. "Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs." Harvard Business School Case 123-042, June 2023.
- March 2024
- Teaching Note
Post-Wirecard: BaFin under Mark Branson
By: Jonas Heese
Teaching Note for HBS Case No. 124-078. View Details
- March 2024
- Module Note
Accounting Standards for the 21st Century
By: Jonas Heese
Over the past two decades, accounting standards have evolved to meet the demands of a rapidly changing business environment. This module note focuses on understanding the impact of these standards on measuring firm performance and financial position in the context of a... View Details
Heese, Jonas. "Accounting Standards for the 21st Century." Harvard Business School Module Note 124-056, March 2024.
- April 2021 (Revised March 2024)
- Teaching Note
Muddy Waters vs. eHealth: The Debate of a 'Lifetime'
By: Jonas Heese
Teaching Note for HBS Case No. 120-114. View Details
- March 2019
- Supplement
Accounting for Nuclear Power Provisions at RWE, Instructor Spreadsheet
By: Jonas Heese
- 22 Mar 2023
- News
Indian Data Reveals Adani Empire’s Reliance on Offshore Funding
- 29 Apr 2022
- News
Sie geben nicht auf
- December 2017
- Teaching Note
Accounting for Nuclear Power Provisions at RWE
By: Jonas Heese
Teaching Note for HBS No. 118-013. View Details
- Forthcoming
- Article
Variable Leases Under ASC 842: Evidence on Properties and Consequences
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
Heese, Jonas, Albert Shin, and Charles C.Y. Wang. "Variable Leases Under ASC 842: Evidence on Properties and Consequences." Review of Accounting Studies (forthcoming).
- 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
Heese, Jonas, Charles C.Y. Wang, Tonia Labruyere, and Carlota Moniz. "Dan McCrum - Unmasking Wirecard." Harvard Business School Case 123-098, June 2023.
- January 31, 2022
- Other Article
Does Industry Employment of Active Regulators Weaken Oversight?
By: Jonas Heese
Heese, Jonas. "Does Industry Employment of Active Regulators Weaken Oversight?" FinReg Blog (January 31, 2022).
- August 2021
- Supplement
Muddy Waters vs. eHealth: The Debate of a 'Lifetime'
By: Jonas Heese
Heese, Jonas. "Muddy Waters vs. eHealth: The Debate of a 'Lifetime'." Harvard Business School Multimedia/Video Supplement 121-711, August 2021.
- May 2020
- Supplement
Stock-Based Compensation at Twitter
By: Jonas Heese
This video serves as a supplement to "Stock-Based Compensation at Twitter." View Details
Heese, Jonas. "Stock-Based Compensation at Twitter." Harvard Business School Multimedia/Video Supplement 120-712, May 2020.
- January 2020
- Article
Mutige Mitarbeiter oder Querulanten?
By: Jonas Heese
Heese, Jonas. "Mutige Mitarbeiter oder Querulanten?" Special Issue on Courage. Harvard Business Manager (January 2020), 60–63.
- February 2024
- Course Overview Note
The Anatomy of Fraud
By: Jonas Heese
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
Heese, Jonas. "The Anatomy of Fraud." Harvard Business School Course Overview Note 124-076, February 2024.
- June 2021
- Teaching Note
'GEnron'? Markopolos versus General Electric (A) & (B)
By: Jonas Heese
Teaching Note for HBS Case Nos. 121-005 and 121-033. View Details