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Show Results For
-
All HBS Web
(267)
- News (53)
- Research (173)
- Events (1)
- Multimedia (3)
- Faculty Publications (106)
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- December 2003
- Article
The Social Cost of Fraud and Bankruptcy
By: Joseph L. Bower and Stuart C. Gilson
Bower, Joseph L., and Stuart C. Gilson. "The Social Cost of Fraud and Bankruptcy." Harvard Business Review 81, no. 12 (December 2003): 20–22.
- December 2016
- Article
Fake It Till You Make It: Reputation, Competition, and Yelp Review Fraud
By: Michael Luca and Georgios Zervas
Consumer reviews are now part of everyday decision making. Yet, the credibility of these reviews is fundamentally undermined when businesses commit review fraud, creating fake reviews for themselves or their competitors. We investigate the economic incentives to commit...
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Luca, Michael, and Georgios Zervas. "Fake It Till You Make It: Reputation, Competition, and Yelp Review Fraud." Management Science 62, no. 12 (December 2016): 3412–3427.
- 2015
- Working Paper
Fake It Till You Make It: Reputation, Competition, and Yelp Review Fraud
By: Michael Luca and Georgios Zervas
Consumer reviews are now part of everyday decision-making. Yet, the credibility of these reviews is fundamentally undermined when businesses commit review fraud, creating fake reviews for themselves or their competitors. We investigate the economic incentives to commit...
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Keywords:
Information;
Competition;
Internet and the Web;
Ethics;
Reputation;
Social and Collaborative Networks;
Retail Industry;
Food and Beverage Industry
Luca, Michael, and Georgios Zervas. "Fake It Till You Make It: Reputation, Competition, and Yelp Review Fraud." Working Paper. (May 2015. Revise and resubmit, Management Science.)
- 2001
- Book
Diagnosis Corruption: Fraud in Latin America's Public Hospitals
By: Rafael Di Tella and William D. Savedoff
Di Tella, Rafael, and William D. Savedoff. Diagnosis Corruption: Fraud in Latin America's Public Hospitals. Inter-American Development Bank, 2001.
- April 2002 (Revised March 2008)
- Teaching Note
eBay: The Customer Marketplace (A) and Combating Fraud (B) (TN)
By: Frances X. Frei
Teaching Note for (9-602-071) and (9-602-152).
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Keywords:
Web Services Industry
- February 2021
- 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...
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Keywords:
Whistleblowing;
Department Of Justice;
DOJ Enforcement;
Performance Measures;
False Claims Act;
Crime and Corruption;
Governance Compliance;
Law Enforcement
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 71, no. 1 (February 2021).
- September 2019 (Revised February 2024)
- Teaching Note
Accounting Fraud at Tesco Stores (A), (B), & (C)
By: Jonas Heese and Suraj Srinivasan
Teaching Note for HBS Nos. 120-032, 120-033, and 120-034.
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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...
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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
Heese, Jonas, Charles C.Y. Wang, and Tonia Labruyere. "Wirecard: The Downfall of a German Fintech Star." Harvard Business School Case 121-058, March 2021. (Revised April 2021.)
- 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
Heese, Jonas, Ranjani Krishnan, and Hari Ramasubramanian. "The Department of Justice as a Gatekeeper in Whistleblower-Initiated Corporate Fraud Enforcement: Drivers and Consequences." Harvard Law School Forum on Corporate Governance (October 7, 2020).
- December 2021
- Case
Slice Labs: Creating a Fraud-free Online Insurance Platform
By: Amit Goldenberg, Max Bazerman and Ruth Page
"Slice Labs: Creating a Fraud-Free Online Insurance Platform" engages students with the challenge of how to influence other parties to not engage in fraud in the context of digital insurance. The case is centered around Slice, a digital insurance company that was...
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Keywords:
Technology;
Insurance;
Digitization;
Honesty;
Negotiation;
Fraud;
Ethics;
Negotiation Process;
Negotiation Tactics;
Negotiation Types;
Social Psychology;
Conflict and Resolution;
Trust;
Fairness;
Moral Sensibility;
Values and Beliefs;
Crime and Corruption;
Insurance Industry;
Technology Industry;
United States;
Canada
Goldenberg, Amit, Max Bazerman, and Ruth Page. "Slice Labs: Creating a Fraud-free Online Insurance Platform." Harvard Business School Multimedia/Video Case 921-712, December 2021.
- August 2019
- Case
Creating Accountability in Afghanistan
By: Jonas Heese, Gerardo Pérez Cavazos, Eugene F. Soltes and Grace Liu
By early 2019, the United States had contributed $132 billion to the Afghan reconstruction. John Sopko, in his role as the Special Inspector General for Afghan Reconstruction (SIGAR), was in charge of providing accountability for U.S. aid funding. Sopko’s oversight...
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Keywords:
Auditing;
Fraud;
Accountability;
Crime and Corruption;
Law Enforcement;
Governance;
Infrastructure;
Information;
Networks;
Strategy;
Afghanistan
Heese, Jonas, Gerardo Pérez Cavazos, Eugene F. Soltes, and Grace Liu. "Creating Accountability in Afghanistan." Harvard Business School Case 120-024, August 2019.
- 24 Mar 2008
- Working Paper Summaries
Optimal Deterrence when Judgment-Proof Agents Are Paid In Arrears—With an Application to Online Advertising Fraud
- October 2022 (Revised May 2023)
- Case
Ginkgo Bioworks vs. Scorpion Capital: The Debate Over Related-Party Revenues
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...
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Keywords:
Fraud Allegations;
Revenue;
Reports;
Accounting Audits;
Innovation and Management;
Investment;
Biotechnology Industry;
Boston
Dey, Aiyesha, Jonas Heese, Suraj Srinivasan, and Annelena Lobb. "Ginkgo Bioworks vs. Scorpion Capital: The Debate Over Related-Party Revenues." Harvard Business School Case 123-037, October 2022. (Revised May 2023.)
- 2019
- Article
The Frequency of Corporate Misconduct: Public Enforcement versus Private Reality
By: Eugene F. Soltes
Perceptions about the frequency of misconduct—among the public, academics and even
regulators—have largely been formed by examining enforcement statistics, which rely on the detection and sanctioning of the misconduct. This study aims to illuminate the real occurrence...
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Soltes, Eugene F. "The Frequency of Corporate Misconduct: Public Enforcement versus Private Reality." Journal of Financial Crime 26, no. 4 (2019): 923–937.
- March 2021
- Article
The Effectiveness of White-Collar Crime Enforcement: Evidence from the War on Terror
By: Trung Nguyen
This paper analyzes the impact of changes in regulatory priorities and resource allocation on criminal enforcement of white‐collar criminal activities. Using the 9/11 terrorist attacks as a shock to the FBI's priorities and allocation of investigative resources, as...
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Keywords:
White-collar Crime;
Government Regulation;
Financial Fraud;
Securities Fraud;
Insider Trading;
Crime and Corruption;
Finance;
Governing Rules, Regulations, and Reforms;
Law Enforcement
Nguyen, Trung. "The Effectiveness of White-Collar Crime Enforcement: Evidence from the War on Terror." Journal of Accounting Research 59, no. 1 (March 2021): 5–58.
- November–December 2014
- Article
Accountable? The Problems and Solutions of Online Ad Optimization
By: Benjamin Edelman
Online advertising might seem to be the most measurable form of marketing ever invented.
Comprehensive records can track who clicked what ad—and often who saw what ad—to compare
those clicks with users' subsequent purchases. Ever-cheaper IT makes this tracking...
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Keywords:
Online Advertising;
Fraud;
Optimization;
Incentives;
Digital Marketing;
Contracts;
Marketing Strategy;
Organizational Design
Edelman, Benjamin. "Accountable? The Problems and Solutions of Online Ad Optimization." IEEE Security & Privacy 12, no. 6 (November–December 2014): 102–107.
- 2017
- Working Paper
The Effectiveness of White-Collar Crime Enforcement: Evidence from the War on Terror
By: Trung Nguyen
This paper studies the deterrent effect of criminal enforcement on white-collar criminal activities. Using the 9/11 terrorist attacks as a shock to the FBI’s allocation of investigative resources and priorities, and variations in the Muslim population in the United...
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Keywords:
Regulation;
Fraud;
White-collar Crime;
Enforcement;
Crime and Corruption;
Law Enforcement;
System Shocks
Nguyen, Trung. "The Effectiveness of White-Collar Crime Enforcement: Evidence from the War on Terror." Working Paper.
- February 2015
- Article
Risk, Information, and Incentives in Online Affiliate Marketing
By: Benjamin Edelman and Wesley Brandi
We examine online affiliate marketing programs in which merchants oversee thousands of affiliates they have never met. Some merchants hire outside specialists to set and enforce policies for affiliates, while other merchants ask their ordinary marketing staff to...
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Keywords:
Affiliate Marketing;
Incentives;
Fraud;
Advertising;
Internet and the Web;
Marketing Communications;
Ethics;
Digital Marketing
Edelman, Benjamin, and Wesley Brandi. "Risk, Information, and Incentives in Online Affiliate Marketing." Journal of Marketing Research (JMR) 52, no. 1 (February 2015): 1–12. (Lead Article.)
- March 2011 (Revised February 2018)
- Supplement
Wealth Management Crisis at UBS (B)
By: George Serafeim
The case describes the resolution of the U.S. Department of Justice (DOJ) investigation for tax fraud and the increasing pressure on the wealth management business.
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Keywords:
Fraud;
Regulatory Enforcement;
Reputation Incentives;
Crony Capitalism;
Tax Havens;
Legitimacy;
Multinational;
Strategic Change;
Corporate Governance;
Incentives;
Transparency;
Financial Services;
Wealth;
Taxation;
Crime and Corruption;
Global Range;
Governance;
Business and Government Relations;
Asset Management;
United States
Healy, Paul M., George Serafeim, and David Lane. "Wealth Management Crisis at UBS (B)." Harvard Business School Supplement 111-090, March 2011. (Revised February 2018.)