Jonas Heese

Harvard University - Business School (HBS)

Associate Professor

Soldiers Field Road

Morgan Hall 397

Boston, MA 02163

United States

SCHOLARLY PAPERS

11

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Rank 15,989

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Top 15,989

in Total Papers Downloads

3,549

SSRN CITATIONS
Rank 16,500

SSRN RANKINGS

Top 16,500

in Total Papers Citations

54

CROSSREF CITATIONS

10

Scholarly Papers (11)

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 890 (30,192)
Citation 11

Abstract:

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Media Slant, Reputational Capital, Strategic Corporate Decisions

2.

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 708 (41,250)
Citation 10

Abstract:

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

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
Jonas Heese, Mozaffar Khan and Karthik Ramanna
Harvard University - Business School (HBS), Causeway Capital Management, LLC and University of Oxford - Blavatnik School of Government
Downloads 704 (41,573)
Citation 17

Abstract:

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comment letters, political connections, regulatory capture, SEC enforcement

4.

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 413 (81,532)
Citation 10

Abstract:

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Disclosure Rules, SEC Comment-Letter Reviews, Public Enforcement

5.

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 Harvard University - Business School (HBS)
Downloads 236 (149,397)
Citation 3

Abstract:

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

6.

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 209 (167,778)
Citation 2

Abstract:

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

7.

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 Harvard University - Business School (HBS)
Downloads 173 (198,874)
Citation 8

Abstract:

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

8.

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 84 (338,468)

Abstract:

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

9.

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 65 (390,736)
Citation 1

Abstract:

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

10.

The Effect of Retaliation Costs on Employee Whistleblowing

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 53
Jonas Heese and Gerardo Perez Cavazos
Harvard University - Business School (HBS) and Harvard University - Business School (HBS)
Downloads 60

Abstract:

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

11.

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

CEPR Discussion Paper No. DP12145
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 (685,217)
Citation 1
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Abstract:

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Disclosure Rules, SEC comment letters, SEC oversight