VITA. CURRENT POSITION: Alumni Professor of Accounting and Business Administration, Katz Graduate School of Business, University of Pittsburgh

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1 January 2016 VITA John H. Evans III (Harry) Cell Phone: (412) Katz Graduate School of Business Office Phone: (412) University of Pittsburgh Fax: (412) Pittsburgh, PA CURRENT POSITION: Alumni Professor of Accounting and Business Administration, Katz Graduate School of Business, University of Pittsburgh EDUCATION: Ph.D. in Accounting, 1979, Carnegie Mellon University Dissertation Title: Economic Models of Auditing in the Accountability Environment RESEARCH INTERESTS: Accounting phenomena from an economic perspective, particularly managerial accounting and healthcare applications. RESEARCH RECOGNITION AND SERVICE: AAA Annual Meeting Outstanding Management Accounting Paper Award, Discouraging Honor among Thieves to Limit Collusion (with Donald Moser, Andrew Newman, and Bryan Stikeleather), 2012 Management Accounting Section, Journal of Management Accounting Research Best Paper Award, Nonfinancial Performance Measures and Physician Compensation (with Kyonghee Kim, Nandu Nagarajan, and Sukesh Patro), 2012 University of Pittsburgh Provost Award for Excellence in Mentoring, 2011 American Accounting Association Notable Contribution to Accounting Literature Award (with Ranjani Krishnan, Lynn Hannan, and Donald Moser), 2006 Management Accounting Section of American Accounting Association Notable Contribution to Accounting Literature Award (with Ranjani Krishnan, R. Lynn Hannan, and Donald Moser), 2005 Management Accounting Section, Journal of Management Accounting Research, Best Paper Award (with Mark Covaleski, Joan Luft, and Michael Shields), 2003 McLaughlin Prize for Research in Accounting Ethics from the University of Oklahoma (with R. Lynn Hannan, Ranjani Krishnan, and Donald Moser), 2001 President, Management Accounting Section of the American Accounting Association, American Accounting Association Notable Contributions to the Government and Nonprofit Literature Award (with James Patton), 1995 TEACHING INTERESTS: Financial Accounting, Financial Statement Analysis, Managerial Accounting, Strategic Cost Analysis TEACHING RECOGNITION: Teacher of the Year, Executive MBA students, five times Teacher of the Year, Full-time MBA students Excellence in Teaching Award, MBA Program, RESEARCH PUBLICATIONS: White Collar Incentives (with Bok Baik, Kyonghee Kim, and Yoshio Yandori). Accounting, Organizations and Society (forthcoming). Honor Among Thieves: Open Internal Reporting and Managerial Collusion (with Donald Moser, Andrew Newman, and Bryan Stikeleather). Contemporary Accounting Research 2015; DOI: /

2 2 Points to Consider When Self-Assessing Your Empirical Accounting Research (with Mei Feng, Vicky Hoffman, Donald Moser, and Wim van der Stede). Contemporary Accounting Research 2015; 32: CEO Turnover, Financial Distress and Contractual Innovations (with Shuqing Luo and Nandu Nagarajan). The Accounting Review 2014; 89: Do You Get What You Measure? Research Opportunities Based on the Veterans Healthcare Administration Experience (with Nandu Nagarajan and Nicole Thibodeau). Accounting Horizons 2014; 28: Testing Analytical Models Using Archival or Experimental Methods (with Shane S. Dikoli, Jeffrey Hales, Michal Matejka, Donald Moser, and Michael Williamson). Accounting Horizons 2013; 27: CEO Turnover and Retention Light: Retaining Former CEOs on the Board (with Nandu Nagarajan and Jason Schloetzer). Journal of Accounting Research 2010; 48: Nonfinancial Performance Measures and Physician Compensation (with Kyonghee Kim, Nandu Nagarajan, and Sukesh Patro). Journal of Management Accounting Research 2010; 22: Agency Theory and Participative Budgeting Experiments (with Jason Brown and Donald Moser). Journal of Management Accounting Research 2009; 21: Knowledge Sharing and Incentive Design in Production Environments: Theory and Evidence (with Yuhchang Hwang and David Erkens). The Accounting Review 2009; 84: Board Size and Firm Performance: The Moderating Effects of the Market for Corporate Control (with Shijun Cheng and Nandu Nagarajan). Review of Quantitative Finance and Accounting 2008; 31: Value Creation in Public Enterprises: An Empirical Analysis of Coordinated Organizational Changes in the Veterans Health Administration (with Nandu Nagarajan, Nicole Thibodeau, and Jeff Whittle). The Accounting Review 2007; 82: Uncertainty, Legal Liability, and Incentive Contracts (with Kyonghee Kim and Nandu Nagarajan). The Accounting Review 2006; 81: Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration (with Mark Covaleski, Joan Luft, and Michael Shields). Handbooks of Management Accounting Research 2006; 2: Economic and Equity Effects on Tax Reporting Decisions (with Donald Moser and Chung Kim). Accounting, Organizations and Society 2005; 30: Non-Financial Performance Measures in the Healthcare Industry: Do Quality-Based Incentives Matter? (with Andrew Leone and Nandu Nagarajan). Advances in Management Accounting 2005; 14: Disclosure-Disciplining Mechanisms: Capital Markets, Product Markets, and Shareholder Litigation (with Sri Sridhar). The Accounting Review 2002; 77: Honesty in Managerial Reporting (with R. Lynn Hannan, Ranjani Krishnan, and Donald Moser). The Accounting Review 2001; 76: Management Control and Hospital Cost Reduction: Additional Evidence (with Yuhchang Hwang and Nandu Nagarajan). Journal of Accounting and Public Policy 2001; 20: Employer-Sponsored Health Insurance: Are Employers Good Agents for Their Employees? (with Pamela B. Peele, Judith R. Lave, and Jeanne T. Black). The Milbank Quarterly 2000; 78: Changing The Employer-Sponsored Health Plan System: The Views of Employees In Large Firms (with Judith R. Lave, Pamela B. Peele, Jeanne T. Black, and Gabriele Amersbach). Health Affairs 1999; 18:

3 3 Performance Measurement and Strategies for Value Creation in Health Care Organizations (with Andrew Leone and Nandu Nagarajan). Journal of Strategic Performance Measurement 1998; 2: 43. Critical Pathways in Neurosurgery at Allegheny General Hospital (with Jeffrey Bost, Edward McQuade, Yuhchang Hwang, and Nandu Nagarajan). International Association of Management Journal: Forum on Health Care Cost Management and Management Control in Health Care Organizations: Research Opportunities. Behavioral Research in Accounting 1998; 10 (Supplement): Commentary on Bargaining Strategy and Accounting Information about Opponent s Payoffs: Bargaining in a Hall of Mirrors. Behavioral Research in Accounting 1998; 10 (Supplement): Benchmarking the Perioperative Process: II. Introducing Anesthesia Clinical Pathways to Improve Processes and Outcomes and to Reduce Nursing Labor Intensity in Ambulatory Orthopedic Surgery (with Brian Williams, MD, et al.). Journal of Clinical Anesthesia 1998; 10: Benchmarking the Perioperative Process: III. Effects of Regional Anesthesia Clinical Pathway Techniques on Process Efficiency and Recovery Profiles in Ambulatory Orthopedic Surgery (with Brian Williams, MD, et al.). Journal of Clinical Anesthesia 1998; 10: Involuntary Benchmarking and Quality Improvement: The Effect of Mandated Public Disclosure on Hospitals (with Yuhchang Hwang, Nandu Nagarajan, and Karen Shastri). Journal of Accounting, Auditing & Finance 1997; 12: Cost Reduction and Process Reengineering in Hospitals (with Yuhchang Hwang and Nandu Nagarajan). Journal of Cost Management 1997; 11: Multiple Control Systems, Accrual Accounting, and Earnings Management (with Sri Sridhar). Journal of Accounting Research 1996; 34: Discussion of Information Rents and Preferences among Information Systems in a Model of Resource Allocation. Journal of Accounting Research 1995; 33 (Supplement): The Effects of Horizontal and Exchange Inequity on Tax Reporting Decisions (with Donald Moser and Chung Kim). The Accounting Review 1995; 70: Physicians' Response to Length-of-Stay Profiling (with Yuhchang Hwang and Nandu Nagarajan). Medical Care 1995; 33: The Accountability Demand for Information (with Vicky Heiman-Hoffman and Stephen Rau). Journal of Management Accounting Research 1994; 6: An Empirical Investigation of Problem Audits (with Bhana Raghunathan and Barry Lewis). Research in Accounting Regulation 1994; 8: Product Cost Bias and Selection of an Allocation Base (with Yuhchang Hwang and Vishwanath Hegde). Journal of Management Accounting Research 1993; 5: Discussion of an Independent Auditor s Ex Post Criteria for the Disclosure of Information. Journal of Accounting Research 1991; 29 (Supplement): Collusion in Auditing (with Stanley Baiman and Nandu Nagarajan). Journal of Accounting Research 1991; 29: Signaling and Monitoring in Public-Sector Accounting (with James Patton). Journal of Accounting Research 1987; 25 (Supplement):

4 4 Optimal Contract with a Utility-Maximizing Auditor (with Stanley Baiman and James Noel). Journal of Accounting Research 1987; 25: An Analysis of Participation in the GFOA Certificate of Achievement for Excellence in Financial Reporting Program (with James Patton). Government Finance Review A Small Manufacturer s Success Story (with Frank C. Evans). Management Accounting 1986; 8: An Economic Modeling Approach to Contingency Theory and Management Control (with Barry Lewis and James Patton). Accounting, Organizations, and Society 1986; 11: Pre-Decision Information and Participative Management Control Systems (with Stanley Baiman). Journal of Accounting Research 1983; 21: An Economic Analysis of Participation in the Municipal Financial Officers Certificate of Conformance Program (with James Patton). Journal of Accounting and Economics 1983; 5: Contingency Theory and Internal Auditing: An Empirical Test (with Barry Lewis and James Patton). Proceedings of Northeast Regional Meeting of the American Accounting Association A Framework for Evaluating Internal Audit Risk (with Barry Lewis and James Patton). Institute of Internal Auditors Research Monograph Logistics Manpower Models (with Ray Blom). Defense Management Journal Mandated Public Sector Internal Control Systems (with Barry Lewis and James Patton). The Internal Auditor Optimal Contracts with Costly Conditional Auditing. Journal of Accounting Research 1980; 18 (Supplement): PAPERS IN REVIEW PROCESS AND WORKING PAPERS: Performance Periods in CEO Performance-Based Restricted Stock Compensation: Theory and Evidence (with Zhan Gao, Yuhchang Hwang, and Wan-Ting Wu). Under first revision for The Accounting Review, Tacit Collusion and Voluntary Disclosure: Theory and Evidence from the U.S. Automobile Industry (with Jeremy Bertemeu, Mei Feng, and Ayung Tseng). Working paper, Working Harder but Lying More? How Managerial Effort Influences Reporting (with Jason Brown, Eric Chan, Willie Choi, and Donald Moser). Working paper, Does Reducing Pay Dispersion Increase Employee Effort? (with Conor Brown, Donald Moser, and Adam Presslee). Working paper, A Reinvestigation of the Impact of Section 162(m) of the Internal Revenue Code: The Peculiar Case of CFOs (with Steven Balsam and Amy Yurko). In progress, The Effect of Accounting on Compensation Design and Employee Turnover (with Yuhchang Hwang and Ming-Chin Cheng). Working paper, PRESENTATIONS: New Faculty Consortium, February 2014 Management Accounting Research Conference, Luncheon Speaker, January 2014 New Faculty Consortium, February 2013 New Faculty Consortium, February 2012 Mid-Atlantic Regional Meeting, April 2011 New Faculty Consortium, February 2011

5 5 Management Accounting Section Research and Case Conference and IMA Doctoral Colloquium, January 2011 University of Toronto, October 2010 Purdue University, April 2009 Carnegie Mellon University, April 2009 UCLA, February 2009 York University, December 2008 Georgia State University, September 2008 University of Pittsburgh Alumni Chair Lecture, What Agents Have Taught Us, October 2006 Cornell University, September 2006 Emory University, October 2005 Baruch College, September 2005 Rice University, February 2005 University of Houston, 2004 Stanford University Accounting Summer Camp, 2004 Michigan State University, PWC Summer Research Workshop Visiting Distinguished Scholar, August 2003 The Ohio State University, 2003 University of Cincinnati, 2003 University of Texas at Austin, 2002 University of Arkansas, 2002 Boston University (BARC), 2002 Arizona State University, 2002 University of Kentucky, 2002 Notre Dame University, 2001 University of Pennsylvania (Wharton), Fall 2000 University of Rochester, Fall 2000 Pennsylvania State University, Fall 2000 Second Globalization Conference, Cambridge, UK, June 2000 University of Colorado Accounting Seminar, January 1999 Michigan State University, Accounting Seminar, January 1999 The Ohio State University Accounting Colloquium, May 1998 Management Accounting Conference, Memphis, October 1997 University of Memphis, Accounting Seminar, October 1996 University of Colorado, Accounting Seminar, November 1995 University of Maryland, Sixth Annual Conference on Financial Economics and Accounting, November 1995 CHAIRPERSON OF DISSERTATIONS: Amy Yurko, An Empirical Examination of CEO Compensation and Internal Revenue Code 162(m), Shuqing Luo, Essays on Earnings Forecasting Accuracy, Jason Schloetzer, Inter-firm Performance Measures, Supply Chain Performance and Incentive Contracts, Kyonghee Kim, Large Shareholder Turnover and CEO Compensation, Nicole Thibodeau, The Effect of Organizational Architecture in Public Enterprise: A Study of the Veterans Health Administration, Shijun Cheng, R and D Expenditures and CEO Compensation, Ranjani Krishnan, Market Restructuring and Pricing in the Hospital Industry, Young Park, Audit Committees, Corporate Governance, and the Quality of Financial Evidence from Auditor Litigation and Market Reactions to Earnings, Andrew Leone, Essays on Contracting Between Health Maintenance Organizations and Primary Care Physicians, 1996.

6 6 Chung Kweon Kim, The Effects of Public Transfers and Tax Rate Changes on Reported Income: Experimental Evidence, Arijit Mukherji, Monitoring and Disclosure in a Principal-Agent Model, 1991 (co-chair with Nandu Nagarajan). Sri Sridhar (Sridharan), Managerial Reporting Incentives and Investment Decisions, Michele Chwastiak, An Empirical Investigation in the DOD s Choice of Contract Type, EDITORIAL SERVICE: Senior Editor, The Accounting Review (June 2011 May 2014) Editor, The Accounting Review (June 2008 May 2011) Associate Editor: Journal of Accounting Literature, 1995 present Editor, Journal of Management Accounting Research, AFFILIATIONS: American Accounting Association American Economic Association CONSULTING ACTIVITIES: Financial analysis consultant to Department of Defense, Office of Assistant Secretary of Defense. Expert witness on legal proceedings with respect to damage estimation, appropriate application of accounting principles, usury laws, etc. Financial analysis training for healthcare managers, including design and administration of programs for University of Pittsburgh Physicians and Highmark Insurance Company. Coordinator of Business Leadership Courses for Physicians, University of Pittsburgh Physicians,