Jonas Heese
Associate Professor of Business Administration
Associate Professor of Business Administration
Jonas Heese is an Associate Professor of Business Administration in the Accounting & Management Unit. He teaches the Business Analysis and Valuation course in the MBA elective curriculum. He has also taught first-year MBAs in Financial Reporting and Control. His research focuses on corporate misconduct, with a special focus on the role of regulators, whistleblowers, the media, and organizations’ compliance systems to prevent such misconduct.
Jonas Heese is an Associate Professor of Business Administration in the Accounting & Management Unit. He teaches the Business Analysis and Valuation course in the MBA elective curriculum. He has also taught first-year MBAs in Financial Reporting and Control.
In his research, Professor Heese focuses on corporate misconduct, with a special focus on the role of regulators, whistleblowers, the media, and organizations’ compliance systems to prevent such misconduct. In particular, he has studied the political economy of regulatory enforcement of accounting standards in the United States, the effect of public disclosure of regulatory oversight activities to strengthen compliance with regulations, and the effect of media on firm behavior. His current work explores the role of monitoring by senior management to curtail misconduct as well as the importance of whistleblowers in detecting fraud. His research has been published in leading academic journals such as the Academy of Management Journal, The Accounting Review, the Journal of Accounting and Economics, the Journal of Accounting Research, and the Journal of Financial Economics. He is regularly invited to present his research to academics and regulators, including the Securities and Exchange Commission and the European Securities and Markets Authority. Professor Heese’s research has been quoted by the media, including in the Boston Globe, Forbes, The Wall Street Journal, and the Sueddeutsche Zeitung.
Prior to joining the faculty of the Harvard Business School, Professor Heese (a German citizen) obtained a Ph.D. and an M.Sc. in accounting from Maastricht University in the Netherlands.
- Academic Articles
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- Heese, Jonas, and Gerardo Pérez Cavazos. "The Effect of Retaliation Costs on Employee Whistleblowing." Journal of Accounting & Economics (forthcoming). View Details
- Heese, Jonas, Ranjani Krishnan, and Hari Ramasubramanian. "The Department of Justice as a Gatekeeper in Whistleblower-Initiated Corporate Fraud Enforcement: Drivers and Consequences." Journal of Accounting & Economics (forthcoming). View Details
- Heese, Jonas, and Gerardo Pérez Cavazos. "When the Boss Comes to Town: The Effects of Headquarters' Visits on Facility-Level Misconduct." Accounting Review 95, no. 6 (November 2020): 235–261. View Details
- Duro, Miguel, Jonas Heese, and Gaizka Ormazabal. "The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews." Review of Accounting Studies 24, no. 3 (September 2019): 780–823. View Details
- Heese, Jonas, and Gerardo Pérez Cavazos. "Fraud Allegations and Government Contracting." Journal of Accounting Research 57, no. 3 (June 2019): 675–719. View Details
- Heese, Jonas. "The Political Influence of Voters' Interests on SEC Enforcement." Contemporary Accounting Research 36, no. 2 (Summer 2019): 869–903. View Details
- Heese, Jonas. "The Role of Overbilling in Hospitals' Earnings Management Decisions." European Accounting Review 27, no. 5 (2018). View Details
- Baloria, Vishal P., and Jonas Heese. "The Effects of Media Slant on Firm Behavior." Journal of Financial Economics 129, no. 1 (July 2018): 184–202. View Details
- Heese, Jonas, Mozaffar Khan, and Karthik Ramanna. "Is the SEC Captured? Evidence from Comment-Letter Reviews." Journal of Accounting & Economics 64, no. 1 (August 2017). (Revised June 2017.) View Details
- Heese, Jonas, Ranjani Krishnan, and Frank Moers. "Selective Regulator Decoupling and Organizations' Strategic Responses." Academy of Management Journal 59, no. 6 (December 2016). (Selected for Best Paper Proceedings of the 2015 Academy of Management Annual Meeting. Winner of the Healthcare Management Division of the Academy of Management 2015 Best Paper Award.) View Details
- Heese, Jonas, Ranjani Krishnan, and Frank Moers. "Regulator Leniency and Mispricing in Beneficent Nonprofits." Art. 11998. Academy of Management Proceedings (2015). View Details
- Practitioner Articles
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- Heese, Jonas, and Karthik Ramanna. "Was sich nach dem Wirecard-Skandal ändern muss." Frankfurter Allgemeine Zeitung (July 3, 2020). View Details
- Heese, Jonas. "Mutige Mitarbeiter oder Querulanten?" Special Issue on Courage. Harvard Business Manager (January 2020), 60–63. View Details
- Heese, Jonas, and Vishal P. Baloria. "Research: The Rise of Partisan Media Changed How Companies Make Decisions." Harvard Business Review (website) (October 31, 2017). View Details
- Heese, Jonas. "Employment Conditions and SEC Enforcement." Review of Financial Regulation Studies, no. 15 (Summer 2015): 7–8. View Details
- Cases and Teaching Materials
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- Heese, Jonas, and David Lane. "“GEnron?” Markopolos versus General Electric (A)." Harvard Business School Case 121-005, January 2021. View Details
- Heese, Jonas, and David Lane. "“GEnron?” Markopolos versus General Electric (A)." Harvard Business School Case 121-005, January 2021. View Details
- Heese, Jonas, and Cristo Liautaud. "Muddy Waters vs. eHealth: The Debate of a 'Lifetime'." Harvard Business School Case 120-114, June 2020. (Revised October 2020.) View Details
- Heese, Jonas, Gerardo Pérez Cavazos, and Julia Kelley. "Accounting for Leases at American Airlines (B)." Harvard Business School Case 120-113, June 2020. View Details
- Heese, Jonas, Gerardo Pérez Cavazos, and Julia Kelley. "Accounting for Leases at American Airlines (A)." Harvard Business School Case 120-069, June 2020. (Revised July 2020.) View Details
- Heese, Jonas. "Stock-Based Compensation at Twitter." Harvard Business School Multimedia/Video Supplement 120-712, May 2020. View Details
- Heese, Jonas, and Botir Kobilov. "Building Uzbekistan's Capital Market." Harvard Business School Case 120-094, February 2020. (Revised April 2020.) View Details
- Heese, Jonas. "Stock-Based Compensation at Twitter." Harvard Business School PowerPoint Supplement 120-086, March 2020. View Details
- Dey, Aiyesha, and Jonas Heese. "Fake News at DER SPIEGEL (A), (B) and (C)." Harvard Business School Teaching Note 120-064, February 2020. View Details
- Dey, Aiyesha, Jonas Heese, and Tonia Labruyere. "Fake News at DER SPIEGEL (C): Organizational Changes." Harvard Business School Supplement 120-005, February 2020. View Details
- Dey, Aiyesha, Jonas Heese, and Tonia Labruyere. "Fake News at DER SPIEGEL (B): The Commission’s Recommendations." Harvard Business School Supplement 120-002, December 2019. View Details
- Dey, Aiyesha, Jonas Heese, and Tonia Labruyere. "Fake News at DER SPIEGEL (A)." Harvard Business School Case 120-001, February 2020. View Details
- Dey, Aiyesha, Jonas Heese, and James Weber. "Regtech at HSBC." Harvard Business School Case 120-046, October 2019. View Details
- Dey, Aiyesha, Jonas Heese, and James Weber. "Starling Trust Sciences: Measuring Trust in Organizations." Harvard Business School Case 120-006, September 2019. View Details
- Dey, Aiyesha, and Jonas Heese. "Regtech at HSBC." Harvard Business School Teaching Note 120-047, October 2019. View Details
- Dey, Aiyesha, and Jonas Heese. "Starling Trust Sciences: Measuring Trust in Organizations." Harvard Business School Teaching Note 120-048, October 2019. View Details
- Heese, Jonas, Gerardo Pérez Cavazos, Eugene F. Soltes, and Grace Liu. "Creating Accountability in Afghanistan." Harvard Business School Teaching Note 120-030, August 2019. View Details
- Heese, Jonas, Gerardo Pérez Cavazos, Eugene F. Soltes, and Grace Liu. "Creating Accountability in Afghanistan." Harvard Business School Case 120-024, August 2019. View Details
- Heese, Jonas, and Suraj Srinivasan. "Accounting Fraud at Tesco Stores (A), (B), & (C)." Harvard Business School Teaching Note 120-035, September 2019. View Details
- Heese, Jonas, Suraj Srinivasan, and Julia Kelley. "Accounting Fraud at Tesco Stores (C)." Harvard Business School Supplement 120-034, September 2019. View Details
- Heese, Jonas, Suraj Srinivasan, and Julia Kelley. "Accounting Fraud at Tesco Stores (B)." Harvard Business School Supplement 120-033, September 2019. View Details
- Heese, Jonas, Suraj Srinivasan, and Julia Kelley. "Accounting Fraud at Tesco Stores (A)." Harvard Business School Case 120-032, September 2019. View Details
- Heese, Jonas, and Suraj Srinivasan. "Fair Value Accounting at Berkshire Hathaway Inc. (A) and (B)." Harvard Business School PowerPoint Supplement 119-717, May 2019. View Details
- Heese, Jonas, and Suraj Srinivasan. "Accounting Turbulence at Boeing." Harvard Business School PowerPoint Supplement 119-706, April 2019. View Details
- Dey, Aiyesha, and Jonas Heese. "Coup or Crime? The Case of Carlos Ghosn." Harvard Business School Teaching Note 119-097, April 2019. View Details
- Dey, Aiyesha, Jonas Heese, and Puneet Brar. "Coup or Crime? The Case of Carlos Ghosn." Harvard Business School Case 119-096, April 2019. View Details
- Heese, Jonas, Suraj Srinivasan, and Francois Brochet. "Fair Value Accounting at Berkshire Hathaway Inc. (B)." Harvard Business School Supplement 119-090, March 2019. View Details
- Heese, Jonas. "Accounting for Nuclear Power Provisions at RWE, Student Spreadsheet." Harvard Business School Spreadsheet Supplement 119-704, March 2019. View Details
- Heese, Jonas. "Accounting for Nuclear Power Provisions at RWE, Instructor Spreadsheet." Harvard Business School Spreadsheet Supplement 119-703, March 2019. View Details
- Heese, Jonas, Paula A. Price, and Suraj Srinivasan. "Dollar General Bids for Family Dollar Spreadsheet Supplement." Harvard Business School Spreadsheet Supplement 119-702, January 2019. View Details
- Heese, Jonas, Suraj Srinivasan, Francois Brochet, and Christine Johnson. "Fair Value Accounting at Berkshire Hathaway Inc. (A) and (B)." Harvard Business School Teaching Note 119-063, January 2019. (Revised March 2019.) View Details
- Heese, Jonas, Suraj Srinivasan, Francois Brochet, and Christine Johnson. "Fair Value Accounting at Berkshire Hathaway Inc. (A)." Harvard Business School Case 119-030, August 2018. (Revised April 2019.) View Details
- Heese, Jonas, Zeya Yang, and Mike Young. "Stock-Based Compensation at Twitter." Harvard Business School Teaching Note 119-059, November 2018. (Revised February 2020.) View Details
- Heese, Jonas, Zeya Yang, and Mike Young. "Stock-Based Compensation at Twitter." Harvard Business School Case 119-032, October 2018. (Revised April 2019.) View Details
- Dey, Aiyesha, Jonas Heese, and James Weber. "The Whistleblower at International Game Technology." Harvard Business School Case 118-061, April 2018. (Revised December 2018.) View Details
- Dey, Aiyesha, and Jonas Heese. "The Whistleblower at International Game Technology." Harvard Business School Teaching Note 118-110, April 2018. (Revised December 2019.) View Details
- Dey, Aiyesha, Jonas Heese, and James Weber. "Whistleblower Legislation in the Context of Financial Reporting." Harvard Business School Technical Note 118-090, April 2018. View Details
- Heese, Jonas. "Accounting for Nuclear Power Provisions at RWE." Harvard Business School Teaching Note 118-043, December 2017. View Details
- Heese, Jonas, and Suraj Srinivasan. "Accounting Turbulence at Boeing." Harvard Business School Teaching Note 118-027, October 2017. View Details
- Heese, Jonas, Suraj Srinivasan, David Lane, and James Barnett. "Accounting Turbulence at Boeing." Harvard Business School Case 118-020, August 2017. (Revised September 2018.) View Details
- Healy, Paul, and Jonas Heese. "Accounting for Nuclear Power Provisions at RWE." Harvard Business School Case 118-013, August 2017. (Revised December 2017.) View Details
- Heese, Jonas, Krishna G. Palepu, and H. David Sherman. "Accounting for the iPhone Upgrade Program (A) and (B)." Harvard Business School Teaching Note 117-041, December 2016. View Details
- Heese, Jonas, Krishna G. Palepu, H. David Sherman, and Monica Baraldi. "Accounting for the iPhone Upgrade Program (B)." Harvard Business School Supplement 117-039, December 2016. (Revised January 2017.) View Details
- Heese, Jonas, Krishna G. Palepu, H. David Sherman, and Monica Baraldi. "Accounting for the iPhone Upgrade Program (A)." Harvard Business School Case 117-020, August 2016. (Revised January 2017.) View Details
- Heese, Jonas, Paula A. Price, and Suraj Srinivasan. "Dollar General Bids for Family Dollar." Harvard Business School Teaching Note 116-052, April 2016. (Revised June 2017.) View Details
- Heese, Jonas, Paula A. Price, Suraj Srinivasan, and David Lane. "Dollar General Bids for Family Dollar." Harvard Business School Case 116-007, November 2015. (Revised October 2017.) View Details
- Research Summary
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- Awards & Honors
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Winner of the 2019 Best Management Accounting Paper Award at the Annual Meeting of the American Accounting Association for “When the Boss Comes to Town: The Effects of Headquarters’ Visits on Facility-Level Misconduct” with Gerardo Perez Cavazos.Winner of the ACA 2018 Best Paper Award from the University of St. Gallen’s Institute of Accounting, Control and Auditing for “The Effect of Monitoring by Management on Corporate Misconduct” with Gerardo Pérez Cavazos.Winner of the 2015 Healthcare Management Division Award for Best Paper Submitted to the Annual Meeting of the Academy of Management for "Regulator Leniency and Mispricing in Beneficent Nonprofits" with Ranjani Krishnan and Frank Moers."Regulator Leniency and Mispricing in Beneficent Nonprofits” (with Ranjani Krishnan and Frank Moers) was selected for publication in the 2015 Academy of Management Best Paper Proceedings.
- Additional Information
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External Links
- Areas of Interest
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