Publications

Teaching Note for HBS No. 118-013. View Details

Keywords: Liabilities; Discounting; Provisions For Long-term Obligations

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?

Read Now

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

Mutige Mitarbeiter oder Querulanten?

Read Now

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

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

Read Now

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

29 Aug 2022
News

How the Decline of Local News Exposes the Public to Lies and Corruption

15 Mar 2021
News

Whistleblowing, Reporting, and Auditing in the Area of Taxation – VIRTEU Roundtable Session

04 Mar 2021
News

Ungereimtheiten bei der "Bilanzpolizei" DPR

June 2020 (Revised February 2021)
Case

Accounting for Leases at American Airlines (A)

By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley

In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines’ (American’s) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, “Leases... View Details

Keywords: Accounting; Financial Reporting; Financial Statements; Finance; Governance; Corporate Accountability; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Leasing; Accounting Industry; Air Transportation Industry; North and Central America; United States

Educators