by Jonas Heese - Publications - Faculty & Research

17 Jan 2022
News

Die Zeitung geht unter, das Verbrechen kommt

29 Mar 2016
News

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

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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

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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

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

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July 2023
Article

Negative Expressions Are Shared More on Twitter for Public Figures Than for Ordinary Users

By: Jonas P. Schöne, David Garcia, Brian Parkinson and Amit Goldenberg

Social media users tend to produce content that contains more positive than negative emotional language. However, negative emotional language is more likely to be shared. To understand why, research has thus far focused on psychological processes associated with... View Details

Keywords: Social Media; Emotions

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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

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Faculty Mentors | Research Associates

support. Research Staff Services hires all RAs and is happy to answer questions about the application process. Please do not contact faculty directly about opportunities. Accounting & Management Unit Brian K. Baik Assistant Professor of Business Administration View Details

15 Feb 2023
News

Grand Ambitions in the Great Plains

Photo credits: Meghan Kenny and Jonas Lee Subscribe on iTunes Subscribe on Spotify More Skydeck episodes Meghan Kenny: Our prototype is called Hobbes. All of our major pieces of equipment are named after cartoon characters. Hobbes's... View Details

01 Dec 2005
News

A Renter’s Market

Lee For Jonas Lee (MBA ’93) and his investment firm, Redbrick Partners, the purchase, refurbishment, rental, and maintenance of hundreds of low-cost, single-family urban homes represent a terrific, overlooked market opportunity. “It’s a... View Details

Keywords: Garry Emmons; Real Estate

26 Jun 2018
First Look

New Research and Ideas, June 26, 2018

forthcoming Journal of International Business Studies Organizational Innovation in the Multinational Enterprise: Internalization Theory and Business History By: da Silva Lopes, Teresa, Mark Casson, and G. Jones Abstract—This article engages in a methodological... View Details

Keywords: Dina Gerdeman

November 2023
Teaching Note

Accounting Outages at Plug Power? (A), (B), and (C)

By: Jonas Heese and Joseph Pacelli

Teaching Note for HBS Case Nos. 124-009, 124-018, and 124-019. View Details

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January 2022
Teaching Note

'Why I Blew the Whistle': Mauro Botta v. PwC

By: Aiyesha Dey and Jonas Heese

Teaching Note for HBS Case No. 122-005. View Details

Keywords: Whistleblower; Whistleblowing; Corporate Accountability; Governance; Retaliation Costs

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July 2021 (Revised March 2022)
Supplement

Regtech at HSBC (with Mark Cooke)

By: Jonas Heese and Aiyesha Dey

Video Supplement for HBS Case No. 120-046. View Details

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16 Feb 2023
News

Clearing the Air

Animation by Richard Borge Aaron Sabin (MS/MBA Candidate) HBS senior lecturer Jim Matheson Aaron Sabin (MS/MBA Candidate) HBS senior lecturer Jim Matheson Can We Really Engineer a Climate Fix? The opportunity—and necessity—of carbon... View Details

January 2025
Article

Enterprise Resource Planning (ERP) System Implementations and Corporate Misconduct

By: Jonas Heese and Joseph Pacelli

This study examines whether enterprise resource planning (ERP) implementations are associated with reductions in corporate misconduct. Specifically, we study the relation between staggered facility-level rollouts of ERP systems and facility-level regulatory violations... View Details

Keywords: Accounting; Governing Rules, Regulations, and Reforms; Governance Compliance

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