JONATHAN D. STANLEY. School of Accountancy Phone: (334) Auburn University Fax: (334) Lowder Hall

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1 January 2013 JONATHAN D. STANLEY School of Accountancy Phone: (334) Auburn University Fax: (334) Lowder Hall Auburn, AL (alias) EDUCATION Ph.D. (Accounting) The University of Alabama, 2007 M.T.A. (Tax Accounting) The University of Alabama, 2000 B.S.B.A. (Accounting) The University of Alabama, 1999 PROFESSIONAL CERTIFICATION Certified Public Accountant (Alabama) ACADEMIC AND PROFESSIONAL EXPERIENCE Auburn University, Assistant Professor (2009 present) Clemson University, Assistant Professor ( ) The University of Alabama, Graduate Research and Teaching Assistant ( ) Ernst & Young, LLP (Birmingham, AL), Auditor and Tax Consultant ( ) RESEARCH INTERESTS Determinants of Audit Quality Information Content of Audit Disclosures TEACHING INTERESTS Auditing Financial Accounting COURSES TAUGHT Advanced Auditing (Masters) Advanced Financial Accounting (Undergraduate & Masters) Corporate Financial Reporting (Undergraduate non-majors & MBA) Intermediate Financial Accounting I (Undergraduate) Introduction to Auditing & Assurance Services (Undergraduate) Principles of Financial Accounting (Undergraduate)

2 PUBLICATIONS Long, J.H., and J.D. Stanley Managing Interruption in the Accounting Workplace. The CPA Journal. Vol. 82 (May): Brandon, D.M., B.T. Carver, C.W. Hollingsworth, and J.D. Stanley Causes and Consequences of Recent Auditor Switching: Looking to the Research for Answers. The CPA Journal. Vol. 82 (February): Roush, P.B., B.K. Church, J.G. Jenkins, S. McCracken, and J.D. Stanley Auditor Rotation: The PCAOB Considers a New Direction. Current Issues in Auditing. Vol. 5 (December): C15 C20. Stanley, J.D Is the Audit Fee Disclosure a Leading Indicator of Clients Business Risk? Auditing: A Journal of Practice & Theory. Vol. 30 (August): Carver, B.T., C.W. Hollingsworth, and J.D. Stanley Recent Auditor Downgrade Activity and Changes in Clients Discretionary Accruals. Auditing: A Journal of Practice & Theory. Vol. 30 (August): Stanley, J.D., F.T. DeZoort, and G.K. Taylor The Association between Insider Trading Surrounding Going Concern Audit Opinions and Future Bankruptcy. Managerial Auditing Journal. Vol. 24 (3): Stanley, J.D., and F.T. DeZoort Audit Firm Tenure and Financial Restatements: An Analysis of Industry Specialization and Fee Effects. Journal of Accounting and Public Policy. Vol. 26 (March): DeZoort, F.T., and J.D. Stanley Fair Presentation in the Sarbanes-Oxley Era: An Assessment Framework and Opportunities for Forensic Accountants. Journal of Forensic Accounting. Vol. 7 (July December): WORKING PROJECTS Does Lowballing Impair Audit Quality? Evidence of Earnings Management Surrounding Analyst Forecasts (with D. Brandon and J. McMillan). Under review (1 st round) at Journal of Accounting and Public Policy. A Consideration of Forces Surrounding Auditor Independence in Fact: A Literature Synthesis and Review (with B. Church, G. Jenkins, S. McCracken and P. Roush). Under review (1 st round) at Accounting Horizons. The Mysterious Case of the Loaded Leprechaun (with K. Inger, J. Long and T. Loraas). Under revision for resubmission (2 nd round) at Issues in Accounting Education. 2

3 WORKING PROJECTS (continued) An Examination of Client Management and Auditor Tenure Effects (with D. Brandon). Data analysis stage. Independence Framework Project (with B. Church, G. Jenkins, S. McCracken and P. Roush). Development stage. PRESENTATIONS AND PROCEEDINGS A Consideration of Forces Surrounding Auditor Independence in Fact: A Literature Synthesis and Review AAA Auditing Section Midyear Meeting, New Orleans, LA. Auditor Independence, Academic Research, and Regulatory Efforts AAA Symposium on Ethics Research in Accounting, Washington, DC. PCAOB Standard Setting and Research Activities. May 2012 Quarterly Chapter Meeting of the IIA, Columbus, GA. A Synthesis of Literature and Examination of Data Relevant to Audit Firm Rotation AAA Annual Meeting, Washington, DC. A Synthesis of Literature and Examination of Data Relevant to Audit Firm Rotation AAA Public Interest Section Midyear Meeting, Orlando, FL. Does Lowballing Impair Audit Quality? Evidence of Earnings Management Surrounding Analyst Forecasts AAA Auditing Section Midyear Meeting, Savannah, GA. PCAOB Independence Project Update and Related Research. Fall 2011 SOA Advisory Council Meeting, Auburn University. Recent Auditor Downgrade Activity and Changes in Clients Financial Reporting Quality AAA Annual Meeting, New York, NY. An Examination of Unexpected Audit Fees as an Indicator of Distressed Clients Business Risk AAA Annual Meeting, Anaheim, CA. An Examination of Unexpected Audit Fees as an Indicator of Distressed Clients Business Risk AAA Auditing Section Midyear Meeting, Austin, TX. Recent Changes in Auditor Market Shares and the Financial Reporting Quality of Clients that Switch Auditors AAA Auditing Section Midyear Meeting, Austin, TX. Recent Changes in Auditor Market Shares and the Financial Reporting Quality of Clients that Switch Auditors AAA Southeast Regional Meeting, Birmingham, AL. 3

4 PRESENTATIONS AND PROCEEDINGS (continued) The Association between Insider Trading Surrounding Going Concern Audit Opinions and Future Bankruptcy AAA Southeast Regional Meeting, Atlanta, GA. The Association between Insider Trading Surrounding Going Concern Audit Opinions and Future Bankruptcy AAA Annual Meeting, Washington, DC. Audit Firm Tenure and Financial Restatements: An Analysis of Industry Specialization and Fee Effects AAA Annual Meeting, Orlando, FL. HONORS AND AWARDS Best Paper Award for Summary of Research (with B. Church, G. Jenkins, S. McCracken and P. Roush), AAA Ethics Symposium (2012) School of Accountancy Outstanding Research Award, AU (2012) College of Business Summer Research Grant, AU (2012) School of Accountancy Outstanding Research Award, AU (2011) AAA Outstanding Auditing Dissertation Award (2009) Business Alabama s Top Graduates of Accounting Schools Featured Graduate (2008) Deloitte & Touche Trueblood Case Study Series Participant, Phoenix, AZ (2008) AAA New Faculty Consortium Participant, Leesburg, VA (2008) C&BA Award for Excellence in Research by a Doctoral Student, U of A (2006) AAA/Deloitte/J. Michael Cook Doctoral Consortium Representative, Tahoe City, CA (2005) FASB s Accounting Doctoral Student Program, Norwalk, CT (2004) Beta Gamma Sigma Outstanding Doctoral Student Award, U of A (2004) Manderson Graduate School of Business Summer Research Grant, U of A (2004) Graduate Council Fellowship, U of A (2002) J.L. Bedsole Memorial Endowed Fellowship, U of A ( ) Computer-Based Honors Program Graduate, U of A (1999) University Honors Program Graduate, U of A (1999) HONORARY MEMBERSHIPS Alpha Lambda Delta National Honorary Beta Alpha Psi National Accounting Honorary Beta Gamma Sigma Business Honorary Blue Key National Honorary Cardinal Key National Honorary Gamma Beta Phi National Honorary Mortar Board National Honorary Omicron Delta Kappa National Honorary Phi Kappa Phi National Honorary PROFESSIONAL MEMBERSHIPS Alabama Society of CPAs American Accounting Association American Institute of CPAs 4

5 SERVICE AAA Auditing Section Research Committee ( ) AAA Auditing Section Southeast Regional Coordinator ( ) Appointed to PCAOB Synthesis Project on Independence (2011) University Admissions Appeals Committee, AU ( ) College of Business OPCD Career Coach Search Committee, AU (2012) College of Business Independent Rater for Accreditation, AU (2011) College of Business Executive Society Interview Panel, AU (2010, 2012) School of Accountancy Faculty Committee, AU ( ) School of Accountancy Tech. Competencies Working Group, Financial, AU (2011 present) School of Accountancy Faculty Search Committee, AU ( , 2012) School of Accountancy Research Expectations Committee, AU ( ) School of Accountancy Independent Rater for Accreditation, AU (2011) School of Accountancy Advisory Committee, CU ( ) Ad hoc Reviewer: Accounting, Auditing & Accountability Journal Advances in Accounting Auditing: A Journal of Practice & Theory International Journal of Auditing Journal of Accounting and Public Policy Journal of Forensic Accounting Managerial Auditing Journal Conference Participation: Invited Participant, Deloitte Foundation/KU Auditing Symposium (2012) Discussant, AAA Auditing Section Midyear Meeting (2007, 2009) Moderator, AAA Auditing Section Midyear Meeting (2010) Moderator, AAA Southeast Regional Meeting (2007) Reviewer, AAA Annual Meeting (2008, 2010) Reviewer, AAA Auditing Section Midyear Meeting (2005, , 2013) Reviewer, AAA Ethics Research Symposium (2012) Reviewer, AAA GNP Section Midyear Meeting (2012) Reviewer, AAA Southeast Regional Meeting (2008) OTHER Research featured by the business press in such outlets as ABC News, Accounting Today, CFO.com, Compliance Week, CNBC, the AICPA s CPA Letter Daily, Fox Business, MSNBC, Reuters, and USA Today, among others. 5

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