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- 03 Feb 2015
- Working Paper Summaries
Regulator Leniency and Mispricing in Beneficent Nonprofits
- 12 Jan 2015
- Research & Ideas
Regulators Ease Up on Companies Generating Political Benefits
because of what they did, but because of what they are? That's the question that intrigued Jonas Heese, who recently joined Harvard Business School as an assistant professor in the Accounting and Management... View Details
Keywords: by Michael Blanding
- February 2021
- Article
The Department of Justice as a Gatekeeper in Whistleblower-Initiated Corporate Fraud Enforcement: Drivers and Consequences
By: Jonas Heese, Ranjani Krishnan and Hari Ramasubramanian
We examine drivers and consequences of U.S. Department of Justice (DOJ) oversight of whistleblower cases of corporate fraud against the government. We find that the DOJ is more likely to intervene in and conduct longer investigations of cases that have a higher chance... View Details
Keywords: Whistleblowing; Department Of Justice; DOJ Enforcement; Performance Measures; False Claims Act; Crime and Corruption; Governance Compliance; Law Enforcement
Heese, Jonas, Ranjani Krishnan, and Hari Ramasubramanian. "The Department of Justice as a Gatekeeper in Whistleblower-Initiated Corporate Fraud Enforcement: Drivers and Consequences." Journal of Accounting & Economics 71, no. 1 (February 2021).
- December 2016
- Article
Selective Regulator Decoupling and Organizations' Strategic Responses
By: Jonas Heese, Ranjani Krishnan and Frank Moers
Organizations often respond to institutional pressures by symbolically adopting policies and procedures but decoupling them from actual practice. Literature has examined why organizations decouple from regulatory pressures. In this study, we argue that decoupling... View Details
Keywords: Regulator Leniency; Beneficence; Mispricing; Upcoding; Nonprofit Organizations; Health Care and Treatment; Revenue; Health Industry
Heese, Jonas, Ranjani Krishnan, and Frank Moers. "Selective Regulator Decoupling and Organizations' Strategic Responses." Academy of Management Journal 59, no. 6 (December 2016). (Selected for Best Paper Proceedings of the 2015 Academy of Management Annual Meeting. Winner of the Healthcare Management Division of the Academy of Management 2015 Best Paper Award.)
- 19 Feb 2019
- First Look
New Research and Ideas, February 19, 2019
may be better directed at other reforms. Mission, Mission on the Wall — Do You Have a Purpose After All? By: Deore, Aishwarrya, Susanna Gallani, and Ranjani Krishnan Abstract— No abstract available. The... View Details
Keywords: Sean Silverthorne
- 2015
- Article
Regulator Leniency and Mispricing in Beneficent Nonprofits
By: Jonas Heese, Ranjani Krishnan and Frank Moers
We posit that nonprofits that provide a greater supply of unprofitable services (beneficent nonprofits) face lenient regulatory enforcement for mispricing in price-regulated markets. Consequently, beneficent nonprofits exploit such regulatory leniency and exhibit... View Details
- Article
The Department of Justice as a Gatekeeper in Whistleblower-Initiated Corporate Fraud Enforcement: Drivers and Consequences
By: Jonas Heese, Ranjani Krishnan and Hari Ramasubramanian
Heese, Jonas, Ranjani Krishnan, and Hari Ramasubramanian. "The Department of Justice as a Gatekeeper in Whistleblower-Initiated Corporate Fraud Enforcement: Drivers and Consequences." Harvard Law School Forum on Corporate Governance (October 7, 2020).