Jonas Heese

Harvard University - Business School (HBS)

Associate Professor

Soldiers Field Road

Morgan Hall 397

Boston, MA 02163

United States

  • Harvard University - Business School (HBS)

SCHOLARLY PAPERS

19

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13,177

TOTAL CITATIONS
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Top 4,755

in Total Papers Citations

209

Scholarly Papers (19)

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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
Jonas Heese, Gerardo Perez Cavazos and Caspar David Peter
Harvard University - Business School (HBS), University of California, San Diego (UCSD) and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 2,050 (16,977)
Citation 42

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corporate misconduct, local newspapers, media coverage

2.

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

Downloads 1,351 (32,110)
Citation 3

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

Number of pages: 64 Posted: 04 May 2021
Aiyesha Dey, Jonas Heese and Gerardo Perez Cavazos
Harvard Business School, Harvard University - Business School (HBS) and University of California, San Diego (UCSD)
Downloads 1,351 (31,540)
Citation 3

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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
Aiyesha Dey, Jonas Heese and Gerardo Perez Cavazos
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

3.

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 1,212 (37,633)
Citation 15

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Media Slant, Reputational Capital, Strategic Corporate Decisions

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 1,156 (40,427)

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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
Jonas Heese, Mozaffar Khan, Mozaffar Khan and Karthik Ramanna
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 963 (52,340)
Citation 54

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comment letters, political connections, regulatory capture, SEC 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 938 (54,267)
Citation 5

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

7.

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 845 (62,666)
Citation 28

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

8.

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

Forthcoming, Review of Accounting Studies
Number of pages: 58 Posted: 11 Nov 2022 Last Revised: 15 Mar 2025
Jonas Heese, Albert Shin and Charles C. Y. Wang
Harvard University - Business School (HBS), Harvard University - Business School (HBS) and Harvard University - Business School (HBS)
Downloads 765 (71,517)
Citation 1

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

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 683 (82,794)

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

10.

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 661 (86,350)
Citation 14

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Disclosure Rules, SEC Comment-Letter Reviews, Public Enforcement

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 412 (154,273)
Citation 11

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

12.

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
Jonas Heese, Gerardo Perez Cavazos and Caspar David Peter
Harvard University - Business School (HBS), University of California, San Diego (UCSD) and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 388 (165,002)

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

13.

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 382 (167,945)
Citation 2

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

14.

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
Jonas Heese, Ranjani Krishnan and Hari Ramasubramanian
Harvard University - Business School (HBS), Michigan State University - Department of Accounting & Information Systems and Frankfurt School of Finance and Management
Downloads 373 (172,489)
Citation 15

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

15.

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
Jonas Heese, Gerardo Perez Cavazos and Andreya Perez Silva
Harvard University - Business School (HBS), University of California, San Diego (UCSD) and University of California, San Diego
Downloads 368 (175,642)
Citation 5

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

16.

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 346 (187,370)
Citation 10

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

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 223 (294,690)
Citation 3

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

18.

Non-Financial Violations

Accountability in a Sustainable World Quarterly, Volume 2, No. 3, 40-48, June 2024
Number of pages: 16 Posted: 30 Apr 2025
Jonas Heese
Harvard University - Business School (HBS)
Downloads 53 (829,372)

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corporate misconduct, compliance, non-financial violations, non-financial performance JEL Classifications: M40, M41

19.

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 8 (1,287,956)
Citation 1
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Abstract:

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Disclosure Rules, SEC comment letters, SEC oversight