Jonas Heese

Harvard Business School

Assistant Professor

Soldiers Field Road

Morgan Hall 397

Boston, MA 02163

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 18,293

SSRN RANKINGS

Top 18,293

in Total Papers Downloads

2,591

CITATIONS
Rank 36,403

SSRN RANKINGS

Top 36,403

in Total Papers Citations

14

Scholarly Papers (8)

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 Business School
Downloads 743 (32,729)
Citation 1

Abstract:

Loading...

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 Business School
Downloads 667 (37,858)
Citation 6

Abstract:

Loading...

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 Business School, Causeway Capital Management, LLC and Harvard Business School
Downloads 624 (41,414)
Citation 1

Abstract:

Loading...

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 Business School and University of Navarra, IESE Business School
Downloads 253 (120,151)
Citation 2

Abstract:

Loading...

Disclosure Rules, SEC Comment-Letter Reviews, Public Enforcement

5.

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 Business School
Downloads 176 (169,699)

Abstract:

Loading...

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

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 Business School and Harvard Business School
Downloads 90 (284,609)

Abstract:

Loading...

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

Fraud Allegations and Government Contracting

Journal of Accounting Research, Vol. 57, No. 3, 2019
Posted: 03 Jul 2019
Jonas Heese and Gerardo Perez Cavazos
Harvard Business School and Harvard Business School

Abstract:

Loading...

whistleblower; fraud allegations; False Claims Act; government contracting; risk allocation

7.

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 Business School, Michigan State University - Department of Accounting & Information Systems and Maastricht University School of Business and Economics
Downloads 31 (460,415)

Abstract:

Loading...

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

8.

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 Business School and University of Navarra, IESE Business School
Downloads 7 (598,513)
  • Add to Cart

Abstract:

Loading...

Disclosure Rules, SEC comment letters, SEC oversight