CHRIS E. HOGAN. Accounting and Information Systems Department April, 2011

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1 Accounting and Information Systems Department April, 2011 The Eli Broad College of Business Michigan State University voice (517) East Lansing, MI fax (517) EDUCATION THE OHIO STATE UNIVERSITY, Ph.D., Accounting, 1994 OHIO UNIVERSITY, MBA, 1990 OHIO UNIVERSITY, BBA, Major in Accounting, 1986 EXPERIENCE MICHIGAN STATE UNIVERSITY, Eli Broad College of Business, Associate Professor of Accounting, July 2006-present SOUTHERN METHODIST UNIVERSITY, Cox School of Business, Assistant Professor of Accounting, June 2000-June 2006 VANDERBILT UNIVERSITY, Owen Graduate School of Management, Assistant Professor of Accounting, August 1994-May 2000 THE OHIO STATE UNIVERSITY, Department of Accounting and Management Information Systems, Graduate Teaching Assistant, September 1990-June 1994 OHIO UNIVERSITY, Department of Accounting, Graduate Teaching Assistant, August 1989-June 1990 PRICE WATERHOUSE, Chicago, Illinois, Senior Accountant, June 1988-July 1989 PRICE WATERHOUSE, Columbus, Ohio, Staff Accountant, June 1986-May 1988 TEACHING INTERESTS Financial accounting and auditing. Levels of teaching experience include undergraduate, MSA, MBA and Professional MBA. Won award for Outstanding Teaching in the MBA Program at Southern Methodist University in 2005.

2 PEER-REVIEWED JOURNAL ARTICLES Dhaliwal, D., C. Hogan, R. Trezevant, and M. Wilkins Internal Control Disclosures, Monitoring, and the Cost of Debt. The Accounting Review 86 (July) forthcoming. Bronson, S.N., C.E. Hogan, M.F. Johnson, and K. Ramesh The Unintended Consequences of PCAOB Auditing Standards Nos. 2 and 3 on the Reliability of Preliminary Earnings Releases, Journal of Accounting and Economics 51 (February): Moehrle, S., K. Anderson, F. Ayres, C. Bolt-Lee, R. Debreceny, M. Dugan, C. Hogan, M. Maher, E. Plummer The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force. Accounting Horizons 23 (December): Hogan, C.E. and R.D. Martin Risk Shifts in the Market for Audits: An Examination of Changes in Risk for Second-Tier Audit Firms. Auditing: A Journal of Practice and Theory 28 (November): Hogan, C.E., Z. Rezaee, R. Riley, and U. Velury Financial Fraud: Insights from the Academic Literature. Auditing: A Journal of Practice and Theory 27 (November): Hogan, C.E. and M.S. Wilkins Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies? Contemporary Accounting Research 25 (Spring): Desai, H., C.E. Hogan and M.S. Wilkins The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover. The Accounting Review 19 (January): Hogan, C.E. and C.M. Lewis Long-Run Investment Decisions, Operating Performance and Shareholder Value Creation of Firms Adopting Compensation Plans Based on Economic Profits. Journal of Financial and Quantitative Analysis 40 (December): Hogan, C.E. and K.E. Hackenbrack Client Retention and Engagement- Level Pricing. Auditing: A Journal of Practice and Theory 24 (May): Hogan, C.E. and K.E. Hackenbrack Market Response to Earnings Surprises Conditional on Reasons for an Auditor Change. Contemporary Accounting Research 19 (Summer):

3 PEER-REVIEWED JOURNAL ARTICLES Continued Chaney, P.K., C.E. Hogan and D.C. Jeter The Effect of Reporting Restructuring Charges on Analysts Forecast Revisions and Errors. Journal of Accounting and Economics 27 (June): Hogan, C.E. and D.C. Jeter Industry Specialization by Auditors. Auditing: A Journal of Practice and Theory 18 (Spring): Hogan, C.E Costs and Benefits of Audit Quality in the IPO Market: A Self- Selection Analysis. The Accounting Review 72 (January): WORKING PAPERS An Examination of Big 4 SEC Registrant Portfolio Characteristics Pre- and Postthe Adoption of PCAOB Auditing Standard No. 5, with Joseph H. Schroeder (under first-round review at Auditing: A Journal of Practice and Theory) Accelerated Filing Deadlines and Financial Statement Quality: The Case of Restatements, with Colleen Boland and Scott Bronson Audit Fees of Foreign Firms Cross-Listed in the U.S., with Scott Bronson and Aloke Ghosh The Effect of Human Resource Investment in Internal Control on the Existence of Internal Control Weaknesses and on Earnings Quality, with Jong-Hag Choi, Sunhwa Choi and Joonil Lee (under first-round review at Review of Accounting Studies) RESEARCH IN PROGRESS Developing a Measure of Audit Complexity, with Roger Martin and Joseph Schroeder

4 EDITORIAL BOARD AND REVIEWING ACTIVITIES Associate Editor of Auditing: A Journal of Practice and Theory (2008-present) Editorial Board Member of The Accounting Review (from , and present), Auditing: A Journal of Practice and Theory (from ), and International Journal of Auditing (from 2009-present) Reviewer for Journal of Accounting Research, The Accounting Review, Auditing: A Journal of Practice and Theory, Contemporary Accounting Research, Review of Accounting Studies, Journal of Accounting and Public Policy, International Journal of Auditing, Financial Management and Accounting Horizons OTHER PROFESSIONAL ACTIVITIES Member of AAA New Faculty Consortium Committee for , participated on Planning Your Academic Career panel External Reviewer for the Panel of Review for the School of Accounting and Business Information Systems in the College of Business and Economics at Australian National University, October 2010 Member of Auditing Section Strategic Planning Team Auditing Section Executive Committee (Treasurer) Member of Deloitte Trueblood Seminar Planning Committee Member of Selection Committee for Best Ph.D. Student Paper Award presented at the 2009 Auditing Section Midyear Meeting Member AAA Research Impact Task Force, Co-Coordinator for 2009 Auditing Section Midyear Meeting Discussant at 2008 Illinois Auditing Symposium Auditing Section liaison for 2008 American Accounting Association Annual Meeting Member, Planning Committee for 2008 Auditing Section Midyear Meeting

5 OTHER PROFESSIONAL ACTIVITIES Continued Council Member-at-Large for the American Accounting Association for the term. Project Leader for the PCAOB Financial Fraud Research Group ( ) Member of American Accounting Association, Auditing Section of the American Accounting Association, and Financial Reporting Section of the American Accounting Association Member of Selection Committees for the 2003 Notable Contributions to Auditing Literature Award and Notable Contributions to Accounting Literature Awards Member of Selection Committee for the 2004 Innovation in Auditing and Assurance Education Award Member of Selection Committee for the 2006 Outstanding Auditing Educator Award Member of Selection Committee for the 2007 Outstanding Auditing Dissertation Award Member of Selection Committees for the 2002 and 2000 Outstanding Auditing Dissertation Awards Member of 2000 SEC Liaison Committee of the AAA Member of Screening Committees for the 1997 and 1998 Notable Contributions to Accounting Literature Awards Ad Hoc Reviewer for and 2010 Mid-Year Auditing Conferences, American Ac Discussant for , , 2007 and 2010 Mid-Year Auditing Conferences and for AAA Annual Meetings Certified Public Accountant (December 1988-present) DEPARTMENT SERVICE Michigan State University: , Member of the department s recruiting committee , Co-Director of Ph.D. Program in Accounting

6 DEPARTMENT SERVICE, Continued , Member of Master s Program committee , Faculty Advisor for Beta Alpha Psi , Member of the department s curriculum committee , Member of the department s advisory council , Member of department s learning assessment committee , Member of the department s recruiting committee COLLEGE OF BUSINESS SERVICE , Member of Doctoral Programs Committee , Member of College of Business Research Committee FACULTY RESEARCH SEMINARS University of Arkansas (April 2011) University of Texas (April 2011) Baylor University (March 2011) University of Kentucky (September 2010) Louisiana State University (February 2010) University of Illinois (April 2009) Case Western Reserve University (March 2009) Texas A&M University (October 2008) University of Tennessee (February 2008) University of Wisconsin (November 2007) The Ohio State University (October 2006) Indiana University (March 2006) Michigan State University (March 2006) Texas A&M University (September 2005) University of Houston (April 2005) Texas Tech University (April 2005) Texas A&M University (September 2002) University of Arizona (November, 1999) The Ohio State University (April, 1999) University of Florida (October, 1997) University of Alabama (March, 1997) Florida State University (April, 1994) Vanderbilt University (March, 1994) University of Florida (March, 1994)

7 PEER-REVIEWED PAPER PRESENTATIONS Joint AJPT/JCAE Symposium in Hong Kong (January 2008) 2007 ANCAAR forum at Australian National University (November 2007) American Accounting Association Annual Meeting (August 2005) Canadian Academic Accounting Association Annual Meeting (June 2005) Cal-Fullerton Center for Corporate Reporting and Governance Conference (April 2005) University of Minnesota Empirical Conference (May 2003) AAA Auditing Section Mid-Year Meeting (January 2003) University of Texas Dallas Accounting Symposium (November 2002) University of Illinois Auditing Symposium (October 2002) AAA Auditing Section Mid-Year Meeting (January 2002) Hong Kong University of Science and Technology Summer Symposium (2000) AAA Auditing Section Mid-Year Meeting (January, 2000) American Accounting Association Annual Meeting (August, 1997) AAA Auditing Section Mid-Year Meeting (January, 1997) University of Illinois Eleventh Symposium on Auditing Research (October, 1994) OTHER PRESENTATIONS Public Company Accounting Oversight Board Symposium (April 2007)

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