Jonas Heese

Harvard University - Business School (HBS)

Associate Professor

Soldiers Field Road

Morgan Hall 397

Boston, MA 02163

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 11,178

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Top 11,178

in Total Papers Downloads

5,682

SSRN CITATIONS
Rank 14,237

SSRN RANKINGS

Top 14,237

in Total Papers Citations

70

CROSSREF CITATIONS

12

Scholarly Papers (14)

1.

The Effects of Media Slant on Firm Behavior

Journal of Financial Economics (JFE), Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 18-015
Number of pages: 54 Posted: 20 Aug 2017 Last Revised: 21 Aug 2017
Vishal P. Baloria and Jonas Heese
Boston College and Harvard University - Business School (HBS)
Downloads 982 (30,294)
Citation 15

Abstract:

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Media Slant, Reputational Capital, Strategic Corporate Decisions

2.

When the Local Newspaper Leaves Town: The Effects of Local Newspaper Closures on Corporate Misconduct

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 52 Posted: 09 Aug 2021
Harvard University - Business School (HBS), University of California, San Diego (UCSD) and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 807 (39,865)

Abstract:

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corporate misconduct, local newspapers, media coverage

3.

Is the SEC Captured? Evidence from Comment-Letter Reviews

Harvard Business School Accounting & Management Unit Working Paper No. 17-087, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54 Posted: 06 Apr 2017 Last Revised: 09 Apr 2018
Harvard University - Business School (HBS), University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC and University of Oxford - Blavatnik School of Government
Downloads 783 (41,552)
Citation 17

Abstract:

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comment letters, political connections, regulatory capture, SEC enforcement

4.

The Political Influence of Voters’ Interests on SEC Enforcement

Contemporary Accounting Research, Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 15-054
Number of pages: 57 Posted: 24 Dec 2014 Last Revised: 14 May 2018
Jonas Heese
Harvard University - Business School (HBS)
Downloads 732 (45,428)
Citation 13

Abstract:

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SEC enforcement actions; firm employment; political influence; voters’ interests

5.

The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews

The Review of Accounting Studies
Number of pages: 61 Posted: 25 May 2018 Last Revised: 23 Mar 2019
Miguel Duro, Jonas Heese and Gaizka Ormazabal
IESE Business School, Harvard University - Business School (HBS) and University of Navarra, IESE Business School
Downloads 487 (76,439)
Citation 14

Abstract:

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Disclosure Rules, SEC Comment-Letter Reviews, Public Enforcement

6.

When the Boss Comes to Town: The Effects of Headquarters’ Visits on Facility-Level Misconduct

The Accounting Review, Forthcoming
Number of pages: 50 Posted: 07 Nov 2019 Last Revised: 22 Sep 2020
Jonas Heese and Gerardo Perez Cavazos
Harvard University - Business School (HBS) and University of California, San Diego (UCSD)
Downloads 428 (89,126)
Citation 5

Abstract:

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Corporate Misconduct, Visits by Management, Flight Routes, Control Systems, Compliance Programs, Performance Pressure

Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers

Number of pages: 64 Posted: 04 May 2021
Harvard Business School, Harvard University - Business School (HBS) and University of California, San Diego (UCSD)
Downloads 366 (106,171)

Abstract:

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Whistleblowers, cash-for-information whistleblower programs, False Claims Act, corporate misconduct, consequences for whistleblowers

Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers

Journal of Accounting Research, Volume 59, Issue 5
Posted: 15 Dec 2021
Harvard Business School, Harvard University - Business School (HBS) and University of California, San Diego (UCSD)

Abstract:

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whistleblowers; cash-for-information whistleblower programs; False Claims Act; corporate misconduct; consequences for whistleblowers

8.

The Effect of Retaliation Costs on Employee Whistleblowing

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 53 Posted: 27 Feb 2021
Jonas Heese and Gerardo Perez Cavazos
Harvard University - Business School (HBS) and University of California, San Diego (UCSD)
Downloads 317 (124,878)

Abstract:

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Employee Whistleblowing, Retaliation Costs, Labor Unemployment Insurance, Workplace Safety Inspections

9.

Fraud Allegations and Government Contracting

Journal of Accounting Research, Forthcoming
Number of pages: 60 Posted: 03 Jan 2019
Jonas Heese and Gerardo Perez Cavazos
Harvard University - Business School (HBS) and University of California, San Diego (UCSD)
Downloads 230 (172,953)
Citation 11

Abstract:

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Whistleblower; Fraud Allegations; False Claims Act; Government Contracting; Risk Allocation

10.

The Role of Overbilling in Hospitals’ Earnings Management Decisions

European Accounting Review (Forthcoming), Harvard Business School Accounting & Management Unit Working Paper No. 18-026
Number of pages: 45 Posted: 20 Sep 2017
Jonas Heese
Harvard University - Business School (HBS)
Downloads 221 (179,600)
Citation 2

Abstract:

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Overbilling, accrual-based earnings management, real activities manipulation, for-profit hospitals

11.

The Department of Justice as a Gatekeeper in Whistleblower-Initiated Corporate Fraud Enforcement: Drivers and Consequences

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 55 Posted: 18 Aug 2018 Last Revised: 18 Dec 2020
Harvard University - Business School (HBS), Michigan State University - Department of Accounting & Information Systems and Michigan State University- Department of Accounting & Information Systems
Downloads 166 (231,926)
Citation 2

Abstract:

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Department of Justice, False Claims Act, Performance Measurement, Fraud Enforcement, Whistleblower

12.

Selective Regulator Decoupling and Organizations’ Strategic Responses

Academy of Management Journal (Forthcoming)
Number of pages: 57 Posted: 01 Mar 2019
Jonas Heese, Ranjani Krishnan and Frank Moers
Harvard University - Business School (HBS), Michigan State University - Department of Accounting & Information Systems and Maastricht University School of Business and Economics
Downloads 82 (384,008)
Citation 1

Abstract:

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selective regulator decoupling; nonprofit organizations; beneficence; mispricing; upcoding

13.

Does Industry Employment of Active Regulators Weaken Oversight?

Management Science, Forthcoming.
Number of pages: 52 Posted: 10 Jan 2022
Jonas Heese
Harvard University - Business School (HBS)
Downloads 74 (407,265)

Abstract:

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Conflict-Of-Interest Policies, Directorships, Enforcement Actions, Industry Employment, Self-Regulatory Organizations.

14.

Does the Public Disclosure of the SEC's Oversight Actions Matter?

Number of pages: 64 Posted: 18 Jul 2017
Miguel Duro, Jonas Heese and Gaizka Ormazabal
IESE Business School, Harvard University - Business School (HBS) and University of Navarra, IESE Business School
Downloads 7 (759,867)
Citation 1
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Abstract:

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Disclosure Rules, SEC comment letters, SEC oversight