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The Anatomy of Fraud (TAF) - Course Catalog
HBS Course Catalog The Anatomy of Fraud (TAF) Course Number 1315 Professor Aiyesha Dey Professor Jonas Heese Fall; Q1; 1.5 credits Project Educational Objective We are in the golden age of fraud. Learning... View Details
- 10 May 2020
- Blog Post
Let’s Hear it For the Moms – The Incredible Balancing Act of Student Mothers
On the first day at HBS, all first-year students meet their sections – a mini 94-student family amidst the larger cohort of 938 students. To get to know one another, we were given a prompt inspired by a bet someone made with Hemingway... View Details
- 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.
- February 2024
- Supplement
Ball: EVA Driving the World's Leading Can Manufacturer (A) Student Spreadsheet Supplement
By: Jonas Heese
- Summer 2019
- Article
The Political Influence of Voters' Interests on SEC Enforcement
By: Jonas Heese
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
Heese, Jonas. "The Political Influence of Voters' Interests on SEC Enforcement." Contemporary Accounting Research 36, no. 2 (Summer 2019): 869–903.
- Article
Employment Conditions and SEC Enforcement
By: Jonas Heese
Heese, Jonas. "Employment Conditions and SEC Enforcement." Review of Financial Regulation Studies, no. 15 (Summer 2015): 7–8.
- 08 Feb 2015
- News
SEC won’t bust job providers
- 25 May 2023
- News
When Twitter’s Watching, Companies Behave Better
- 14 Feb 2023
- News
Does It Pay to Be a Whistleblower?
- 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
- 04 Mar 2021
- News
Ungereimtheiten bei der "Bilanzpolizei" DPR
- 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.
- 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