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Gerardo Perez Cavazos

Gerardo Perez Cavazos

Assistant Professor of Business Administration

Assistant Professor of Business Administration

Gerardo Pérez Cavazos is an Assistant Professor of Business Administration in the Accounting & Management Unit. He teaches the first-year MBA course Financial Reporting and Control.  

His research focuses on two overlapping themes. The first theme examines the information asymmetry that exists between a firm and its customers and suppliers by investigating customer communication, payment practices, and supplier reputation. The second theme centers on firm integrity. In particular his work focuses on how managers learn and control corporate misconduct within the organization. His research in this area examines managerial monitoring of facilities, employee whistleblowing, and managerial retaliation against whistleblowers.

Professor Pérez Cavazos received a PhD in accounting and an MBA from The University of Chicago Booth School of Business. Prior to his graduate studies, he earned a bachelor’s degree in economics at the Instituto Tecnológico Autónomo de México (ITAM) and worked in investment banking at Barclays Capital.

 

Accounting and Management
+1 (617) 495-5978
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Gerardo Perez Cavazos
Unit
Accounting and Management
Contact Information
(617) 495-5978
Send Email
Publications Research Summary Teaching Awards & Honors

Journal Articles
Journal Articles

  • Heese, Jonas, and Gerardo Pérez Cavazos. "The Effect of Retaliation Costs on Employee Whistleblowing." 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
  • Heese, Jonas, and Gerardo Pérez Cavazos. "Fraud Allegations and Government Contracting." Journal of Accounting Research 57, no. 3 (June 2019): 675–719. View Details
  • Pérez Cavazos, Gerardo. "Consequences of Debt Forgiveness: Strategic Default Contagion and Lender Learning." Journal of Accounting Research 57, no. 3 (June 2019): 797–841. View Details

Cases and Teaching Materials
Cases and Teaching Materials

  • 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, 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
  • Sandino, Tatiana, Gerardo Pérez Cavazos, and Olivia Hull. "OXXO's Turf War Against Extra." Harvard Business School Teaching Note 119-083, February 2019. View Details
  • Sandino, Tatiana, Gerardo Pérez Cavazos, and Kyle Thomas. "OXXO's Turf War Against Extra: Reflections on the Case: Eduardo Padilla." Harvard Business School Multimedia/Video Supplement 118-706, February 2018. (Special thanks to Eduardo Padilla; Edited by Kyle Thomas.) View Details
  • Pérez Cavazos, Gerardo, Suraj Srinivasan, and Quinn Pitcher. "Signet Jewelers: Assessing Customer Financing Risk." Harvard Business School Teaching Note 118-067, February 2018. (Revised March 2020.) View Details
  • Pérez Cavazos, Gerardo, and Suraj Srinivasan. "Accounting for Political Risk at AES." Harvard Business School Teaching Note 118-032, November 2017. (Revised November 2017.) View Details
  • Sandino, Tatiana, Gerardo Pérez Cavazos, and Annelena Lobb. "OXXO's Turf War Against Extra (B)." Harvard Business School Supplement 117-022, March 2017. View Details
  • Sandino, Tatiana, Gerardo Pérez Cavazos, and Annelena Lobb. "OXXO's Turf War Against Extra (A)." Harvard Business School Case 117-021, March 2017. (Revised April 2017.) View Details
  • Pérez Cavazos, Gerardo, Suraj Srinivasan, and Monica Baraldi. "Signet Jewelers: Assessing Customer Financing Risk." Harvard Business School Case 117-038, June 2017. (Revised January 2019.) View Details
  • Pérez Cavazos, Gerardo, and Suraj Srinivasan. "Accounting for Political Risk at AES (B)." Harvard Business School Supplement 118-024, August 2017. View Details
  • Pérez Cavazos, Gerardo, and Suraj Srinivasan. "Accounting for Political Risk at AES." Harvard Business School Case 118-023, August 2017. (Revised November 2017.) View Details
All Publications

Gerardo Pérez Cavazos is an Assistant Professor of Business Administration in the Accounting & Management Unit. He teaches the first-year MBA course Financial Reporting and Control.  

His research focuses on two overlapping themes. The first theme examines the information asymmetry that exists between a firm and its customers and suppliers by investigating customer communication, payment practices, and supplier reputation. The second theme centers on firm integrity. In particular his work focuses on how managers learn and control corporate misconduct within the organization. His research in this area examines managerial monitoring of facilities, employee whistleblowing, and managerial retaliation against whistleblowers.

Professor Pérez Cavazos received a PhD in accounting and an MBA from The University of Chicago Booth School of Business. Prior to his graduate studies, he earned a bachelor’s degree in economics at the Instituto Tecnológico Autónomo de México (ITAM) and worked in investment banking at Barclays Capital.

 

Journal Articles
  • Heese, Jonas, and Gerardo Pérez Cavazos. "The Effect of Retaliation Costs on Employee Whistleblowing." 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
  • Heese, Jonas, and Gerardo Pérez Cavazos. "Fraud Allegations and Government Contracting." Journal of Accounting Research 57, no. 3 (June 2019): 675–719. View Details
  • Pérez Cavazos, Gerardo. "Consequences of Debt Forgiveness: Strategic Default Contagion and Lender Learning." Journal of Accounting Research 57, no. 3 (June 2019): 797–841. View Details
Cases and Teaching Materials
  • 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, 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
  • Sandino, Tatiana, Gerardo Pérez Cavazos, and Olivia Hull. "OXXO's Turf War Against Extra." Harvard Business School Teaching Note 119-083, February 2019. View Details
  • Sandino, Tatiana, Gerardo Pérez Cavazos, and Kyle Thomas. "OXXO's Turf War Against Extra: Reflections on the Case: Eduardo Padilla." Harvard Business School Multimedia/Video Supplement 118-706, February 2018. (Special thanks to Eduardo Padilla; Edited by Kyle Thomas.) View Details
  • Pérez Cavazos, Gerardo, Suraj Srinivasan, and Quinn Pitcher. "Signet Jewelers: Assessing Customer Financing Risk." Harvard Business School Teaching Note 118-067, February 2018. (Revised March 2020.) View Details
  • Pérez Cavazos, Gerardo, and Suraj Srinivasan. "Accounting for Political Risk at AES." Harvard Business School Teaching Note 118-032, November 2017. (Revised November 2017.) View Details
  • Sandino, Tatiana, Gerardo Pérez Cavazos, and Annelena Lobb. "OXXO's Turf War Against Extra (B)." Harvard Business School Supplement 117-022, March 2017. View Details
  • Sandino, Tatiana, Gerardo Pérez Cavazos, and Annelena Lobb. "OXXO's Turf War Against Extra (A)." Harvard Business School Case 117-021, March 2017. (Revised April 2017.) View Details
  • Pérez Cavazos, Gerardo, Suraj Srinivasan, and Monica Baraldi. "Signet Jewelers: Assessing Customer Financing Risk." Harvard Business School Case 117-038, June 2017. (Revised January 2019.) View Details
  • Pérez Cavazos, Gerardo, and Suraj Srinivasan. "Accounting for Political Risk at AES (B)." Harvard Business School Supplement 118-024, August 2017. View Details
  • Pérez Cavazos, Gerardo, and Suraj Srinivasan. "Accounting for Political Risk at AES." Harvard Business School Case 118-023, August 2017. (Revised November 2017.) View Details
Research Summary
Overview
Teaching
Overview
Professor Pérez Cavazos teaches the required first-year MBA course Financial Reporting and Control.
Awards & Honors
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 Jonas Heese.
Additional Information
  • SSRN Page
Areas of Interest
  • agency theory
  • capital markets
  • corporate finance
  • disclosure
  • financial reporting
  • Additional Topics
  • accounting
  • financial statement analysis
  • incentives
  • networks
  • taxation
  • valuation
Additional Information
SSRN Page

Areas of Interest

agency theory
capital markets
corporate finance
disclosure
financial reporting
 More

Additional Topics

accounting
financial statement analysis
incentives
networks
taxation
valuation
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