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  • October 2022 (Revised January 2023)
  • Case

Ginkgo Bioworks vs. Scorpion Capital: The Debate Over Related-Party Revenues
By: Aiyesha Dey, Jonas Heese, Suraj Srinivasan and Annelena Lobb
Ginkgo Bioworks, a synthetic biology company based in Boston, Massachusetts, faced divergent views on its revenue possibilities and accounting practices. After a report emerged accusing it of fraudulent accounting and lack of innovation, its share price plunged. But...  View Details
Keywords: Fraud Allegations; Revenue; Reports; Accounting Audits; Innovation and Management; Investment; Biotechnology Industry; Boston
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  • March 2021 (Revised April 2021)
  • Case

Wirecard: The Downfall of a German Fintech Star
By: Jonas Heese, Charles C.Y. Wang and Tonia Labruyere
Wirecard was a German fintech company, member of the DAX30, that provided payment processing and related services. Wirecard had enjoyed large growth rates over the years and most investors and analysts were enthusiastic about the company's prospects. Wirecard's...  View Details
Keywords: Accounting Fraud; Scandal; Accounting Audits; Accounting; Financial Reporting; Financial Institutions; Financial Markets; Corporate Governance; Governance Compliance; Corporate Accountability; Governance Controls; Financial Services Industry; Germany; Singapore; Dubai
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  • September 2019
  • Case

Accounting Fraud at Tesco Stores (A)
By: Jonas Heese, Suraj Srinivasan and Julia Kelley
This case describes the accounting fraud at Tesco Stores Limited (TSL), which was discovered by a senior accountant in TSL’s finance department. The accountant was concerned about TSL’s handling of commercial income, which, according to the accountant, overstated...  View Details
Keywords: Accounting; Crime and Corruption; Organizational Culture; Corporate Accountability
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  • June 2019
  • Article

Fraud Allegations and Government Contracting
By: Jonas Heese and Gerardo Pérez Cavazos
This paper examines whether fraud allegations affect firms’ contracting with the government. Using a dataset of whistleblower allegations brought under the False Claims Act against firms accused of defrauding the government, we find that federal agencies do not reduce...  View Details
Keywords: Whistleblower; Fraud Allegations; False Claims Act; Government Contracting; Risk Allocation; Government and Politics; Contracts; Crime and Corruption; Risk and Uncertainty; Business and Government Relations
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  • November 2017 (Revised August 2018)
  • Case

Fair Value Accounting at Noble Group (A)
By: Siko Sikochi, Suraj Srinivasan and Quinn Pitcher
Noble Group was a large commodities trader based in Hong Kong and listed on the Singapore Stock Exchange. In 2012, Noble shifted its business strategy towards an asset-light model. Under this model, Noble did not own mines or farms to produce commodities but built...  View Details
Keywords: Fair Value Accounting; Policy; Goods and Commodities; Contracts; Valuation
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  • February 2012 (Revised June 2012)
  • Case

Rospil.info
By: Paul Healy, Karthik Ramanna and Matthew Shaffer
What should business leaders do about corruption? In December 2011, four HBS alumni met to debate how to engage the unprecedented protests against Vladimir Putin's corrupt government, which had erupted in Russia in response to alleged fraud in the recent parliamentary...  View Details
Keywords: Leadership; Crime and Corruption; Government and Politics; Social and Collaborative Networks; Blogs; Information Industry; Russia
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