Jonas Heese

Harvard University - Business School (HBS)

Associate Professor

Soldiers Field Road

Morgan Hall 397

Boston, MA 02163

United States

SCHOLARLY PAPERS

18

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10,786

SSRN CITATIONS
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Top 5,923

in Total Papers Citations

292

CROSSREF CITATIONS

10

Scholarly Papers (18)

1.

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 1,700 (19,396)
Citation 42

Abstract:

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corporate misconduct, local newspapers, media coverage

2.

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 1,138 (35,186)
Citation 15

Abstract:

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Media Slant, Reputational Capital, Strategic Corporate Decisions

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 1,065 (38,093)
Citation 3

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)

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

4.

The Monitoring Role of Social Media

Review of Accounting Studies, forthcoming.
Number of pages: 65 Posted: 22 Nov 2022 Last Revised: 30 Jan 2023
Jonas Heese and Joseph Pacelli
Harvard University - Business School (HBS) and Harvard University - Business School (HBS)
Downloads 906 (48,921)

Abstract:

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corporate misconduct, social media, Twitter, mobile broadband.

5.

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 896 (49,282)
Citation 45

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comment letters, political connections, regulatory capture, SEC enforcement

6.

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 809 (56,679)
Citation 29

Abstract:

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

7.

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 717 (66,610)
Citation 5

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

8.

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 612 (81,359)
Citation 14

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Disclosure Rules, SEC Comment-Letter Reviews, Public Enforcement

9.

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 546 (94,192)

Abstract:

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

10.

Variable Leases Under ASC 842: First Evidence on Properties and Consequences

Number of pages: 55 Posted: 11 Nov 2022 Last Revised: 06 Feb 2024
Jonas Heese, Albert Shin and Charles C. Y. Wang
Harvard University - Business School (HBS), Harvard University - Business School (HBS) and Harvard University - Accounting & Control Unit
Downloads 472 (112,248)

Abstract:

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ASC 842, Lease Accounting, Reclassification, Variable Leases, Off-balance-sheet liabilities

11.

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 339 (164,031)
Citation 11

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

12.

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 Frankfurt School of Finance and Management
Downloads 310 (179,801)
Citation 13

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

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 300 (186,796)
Citation 7

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

14.

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 293 (190,892)
Citation 2

Abstract:

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

15.

When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting

The Accounting Review, forthcoming.
Number of pages: 58 Posted: 25 May 2023
Harvard University - Business School (HBS), University of California, San Diego (UCSD) and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 286 (195,679)

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Professional Oath, Financial Reporting, Accounting Quality, Accruals-Based Earnings Management, Rationalization of Fraud, Real-Activities Earnings Management.

16.

Human Bias in the Oversight of Firms: Evidence from Workplace Safety Violations

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 31 May 2023
Harvard University - Business School (HBS), University of California, San Diego (UCSD) and University of California, San Diego
Downloads 224 (249,109)
Citation 1

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Enforcement; Regulation; Human Bias; Workplace Safety Inspections; environmental, social, and corporate governance (ESG).

17.

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 166 (326,329)
Citation 2

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

18.

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 (1,065,079)
Citation 1
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Abstract:

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Disclosure Rules, SEC comment letters, SEC oversight