Jonas Heese

Harvard Business School

Assistant Professor

Soldiers Field Road

Morgan Hall 397

Boston, MA 02163

United States

  • Harvard Business School

SCHOLARLY PAPERS

8

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2,591

CITATIONS
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Top 36,403

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14

Scholarly Papers (8)

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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

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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 Business School
Downloads 667 (37,858)
Citation 6

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

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

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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)

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

6.

Fraud Allegations and Government Contracting

Downloads 90 (282,356)

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)

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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

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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)

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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)
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Abstract:

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Disclosure Rules, SEC comment letters, SEC oversight