Skip to Main Content
HBS Home
  • About
  • Academic Programs
  • Alumni
  • Faculty & Research
  • Baker Library
  • Giving
  • Harvard Business Review
  • Initiatives
  • News
  • Recruit
  • Map / Directions
Faculty & Research
  • Faculty
  • Research
  • Featured Topics
  • Academic Units
  • …→
  • Harvard Business School→
  • Faculty & Research→
  • Research
    • Research
    • Publications
    • Global Research Centers
    • Case Development
    • Initiatives & Projects
    • Research Services
    • Seminars & Conferences
    →
  • Publications→

Publications

Publications

Filter Results : (14) Arrow Down
Filter Results : (14) Arrow Down Arrow Up

Show Results For

  • All HBS Web  (57)
    • Faculty Publications  (14)

    Show Results For

    • All HBS Web  (57)
      • Faculty Publications  (14)

      Whistleblower Remove Whistleblower →

      Page 1 of 14 Results

      Are you looking for?

      The Unexpected Way Whistleblowers Reduce Government Fraud
      Whistleblower complaints against federal contractors can help government agencies drive better deals with those companies—even when the allegations...
      The Unexpected Way Whistleblowers Reduce Government Fraud
      → Search All HBS Web
      • Article

      Paper Versus Practice: A Field Investigation of Integrity Hotlines

      By: Eugene Soltes
      In an effort to motivate firms to more rapidly detect potential misconduct, legislators, regulators, and enforcement agencies incentivize firms to have integrity or “whistleblowing” hotlines. These hotlines provide individuals an opportunity to report alleged...  View Details
      Keywords: Hotlines; Compliance Programs; Corporate Misconduct; Governance Compliance; Programs; Performance
      Citation
      Find at Harvard
      Register to Read
      Related
      Soltes, Eugene. "Paper Versus Practice: A Field Investigation of Integrity Hotlines." Journal of Accounting Research 58, no. 2 (May 2020): 429–472.
      • 2019
      • Working Paper

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

      By: Aiyesha Dey, Jonas Heese and Gerardo Pérez Cavazos
      We examine whistleblowers’ and firms’ behaviors under cash-for-information programs. Using a dataset of allegations filed under the False Claims Act, we find that whistleblowers only report 50% of the cases internally before contacting the authorities, and only 30% of...  View Details
      Keywords: Whistleblowers; Cash-for-information Schemes; False Claims Act; Corporate Misconduct; Compliance Programs; Information; Governance Compliance; Organizations; Behavior
      Citation
      Read Now
      Related
      Dey, Aiyesha, Jonas Heese, and Gerardo Pérez Cavazos. "Cash-For-Information Whistleblowing Programs: Effects on Whistleblowing and Consequences for Whistleblowers." Harvard Business School Working Paper, No. 20-048, February 2020.
      • 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
      Citation
      SSRN
      Find at Harvard
      Related
      Heese, Jonas, and Gerardo Pérez Cavazos. "Fraud Allegations and Government Contracting." Journal of Accounting Research 57, no. 3 (June 2019): 675–719.
      • Article

      Evaluating the Effectiveness of Corporate Compliance Programs: Establishing a Model for Prosecutors, Courts, and Firms

      By: Eugene F. Soltes
      When prosecutors, courts, and regulators make charging and sentencing decisions, they must evaluate whether firms have effective compliance programs. Such evaluations are difficult because of the challenges associated with measuring effectiveness. Notably, these...  View Details
      Keywords: Corporate Governance; Governance Compliance; Performance Effectiveness; Performance Evaluation
      Citation
      Read Now
      Related
      Soltes, Eugene F. "Evaluating the Effectiveness of Corporate Compliance Programs: Establishing a Model for Prosecutors, Courts, and Firms." NYU Journal of Law & Business 14, no. 3 (Summer 2018): 965–1011.
      • April 2018
      • Technical Note

      Whistleblower Legislation in the Context of Financial Reporting

      By: Aiyesha Dey, Jonas Heese and James Weber
      This note provides an overview of U.S. federal legislation relating to whistleblowing, Sarbanes-Oxley, Dodd-Frank (including the Office of the Whistleblower), and the False Claims Act.  View Details
      Keywords: whistleblower; Sarbanes-oxley; Dodd-frank; False Claims Act; Securities And Exchange Commission; Government Legislation; Financial Reporting; United States
      Citation
      Educators
      Purchase
      Related
      Dey, Aiyesha, Jonas Heese, and James Weber. "Whistleblower Legislation in the Context of Financial Reporting." Harvard Business School Technical Note 118-090, April 2018.
      • April 2018 (Revised December 2019)
      • Teaching Note

      The Whistleblower at International Game Technology

      By: Aiyesha Dey and Jonas Heese
      Teaching Note for HBS No. 118-061.  View Details
      Citation
      Purchase
      Related
      Dey, Aiyesha, and Jonas Heese. "The Whistleblower at International Game Technology." Harvard Business School Teaching Note 118-110, April 2018. (Revised December 2019.)
      • April 2018 (Revised December 2018)
      • Case

      The Whistleblower at International Game Technology

      By: Aiyesha Dey, Jonas Heese and James Weber
      Robert Mayhem, a senior manager at International Game Technology, had filed a whistleblower report with the U.S. Securities and Exchange Commission alleging that the company had misstatements in its financial reports. Mayhem’s report involved IGT’s practice of...  View Details
      Keywords: whistleblower; Financial Reporting; Governance Compliance; Ethics
      Citation
      Educators
      Purchase
      Related
      Dey, Aiyesha, Jonas Heese, and James Weber. "The Whistleblower at International Game Technology." Harvard Business School Case 118-061, April 2018. (Revised December 2018.)
      • February 2014
      • Teaching Note

      Olympus (A)

      By: Jay W. Lorsch and Suraj Srinivasan
      As 2012 approached the woes of the financial crisis seemed to be fading, companies were resuming business as usual and some of the scrutiny on corporate governance practices began to recede as well. That is until another major financial scandal emerged in Japan in the...  View Details
      Keywords: Accounting; Corporate Governance; Corporate Accountability; Electronics Industry; Japan
      Citation
      Purchase
      Related
      Lorsch, Jay W., and Suraj Srinivasan. "Olympus (A)." Harvard Business School Teaching Note 114-072, February 2014.
      • October 2012 (Revised July 2013)
      • Case

      Olympus (A)

      By: Jay W. Lorsch, Suraj Srinivasan and Kathleen Durante
      As 2012 approached, the woes of the financial crisis seemed to be fading, companies were resuming business as usual, and some of the scrutiny on corporate governance practices began to recede as well. That is until another major financial scandal emerged in Japan in...  View Details
      Keywords: Accounting; Corporate Governance; Accounting; Corporate Governance; Electronics Industry; Health Industry; Japan
      Citation
      Educators
      Purchase
      Related
      Lorsch, Jay W., Suraj Srinivasan, and Kathleen Durante. "Olympus (A) ." Harvard Business School Case 413-040, October 2012. (Revised July 2013.)
      • September 2012 (Revised August 2013)
      • Background Note

      A Brief History of the U.S. Tobacco Industry Controversy

      By: Sandra J. Sucher and Henry McGee
      This history of the U.S. tobacco controversy is a reading for a class on "The Insider," a film about whistleblowing in the U.S. tobacco industry, taught in the course, The Moral Leader.  View Details
      Keywords: Leadership; Ethics; Leadership; Ethics; United States
      Citation
      Educators
      Purchase
      Related
      Sucher, Sandra J., and Henry McGee. "A Brief History of the U.S. Tobacco Industry Controversy." Harvard Business School Background Note 613-044, September 2012. (Revised August 2013.)
      • June 2008 (Revised January 2012)
      • Background Note

      Solving a Problem or Sounding the Alarm? Guidelines on Blowing the Whistle

      By: Lynn S. Paine and Lara Adamsons
      Many of us will at some point in our professional lives encounter situations involving what we believe to be wrongful or injurious activities that may cause harm to innocent parties, our company, or the public. It may be necessary to bring the matter to the attention...  View Details
      Keywords: Crime And Corruption; Ethics; Corporate Disclosure; Business Processes; Behavior
      Citation
      Educators
      Purchase
      Related
      Paine, Lynn S., and Lara Adamsons. "Solving a Problem or Sounding the Alarm? Guidelines on Blowing the Whistle." Harvard Business School Background Note 308-005, June 2008. (Revised January 2012.)
      • November 1989
      • Teaching Note

      Whistleblower, Teaching Note

      By: Thomas R. Piper
      Citation
      Related
      Piper, Thomas R. "Whistleblower, Teaching Note." Harvard Business School Teaching Note 390-016, November 1989.
      • Forthcoming
      • Article

      The Effect of Retaliation Costs on Employee Whistleblowing

      By: Jonas Heese and Gerardo Pérez Cavazos
      We use large increases in unemployment insurance (UI) benefits to study the effects of expected retaliation costs on employee whistleblowing. Increases in UI benefits reduce the costs that arise from a job loss, one of the costliest forms of retaliation. We find that...  View Details
      Keywords: Employee Whistleblowing; Retaliation Costs; Labor Unemployment Insurance; Workplace Safety Inspections
      Citation
      SSRN
      Find at Harvard
      Related
      Heese, Jonas, and Gerardo Pérez Cavazos. "The Effect of Retaliation Costs on Employee Whistleblowing." Journal of Accounting & Economics (forthcoming).
      • Forthcoming
      • Article

      The Department of Justice as a Gatekeeper in Whistleblower-Initiated Corporate Fraud Enforcement: Drivers and Consequences

      By: Jonas Heese, Ranjani Krishnan and Hari Ramasubramanian
      We examine drivers and consequences of U.S. Department of Justice (DOJ) oversight of whistleblower cases of corporate fraud against the government. We find that the DOJ is more likely to intervene in and conduct longer investigations of cases that have a higher chance...  View Details
      Keywords: Whistleblowing; Department Of Justice; Doj Enforcement; Performance Measures; False Claims Act; Crime And Corruption; Governance Compliance; Law Enforcement
      Citation
      SSRN
      Find at Harvard
      Related
      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).
      • 1

      Are you looking for?

      The Unexpected Way Whistleblowers Reduce Government Fraud
      Whistleblower complaints against federal contractors can help government agencies drive better deals with those companies—even when the allegations...
      The Unexpected Way Whistleblowers Reduce Government Fraud
      → Search All HBS Web
      ǁ
      Campus Map
      Harvard Business School
      Soldiers Field
      Boston, MA 02163
      →Map & Directions
      →More Contact Information
      • Make a Gift
      • Site Map
      • Jobs
      • Harvard University
      • Trademarks
      • Policies
      • Digital Accessibility
      Copyright © President & Fellows of Harvard College