Rady School of Management at UC San Diego Phone: +1 (312) Gilman Drive La Jolla, CA

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1 Hans B. Christensen October, 2016 Visiting Associate Professor of Accounting Rady School of Management at UC San Diego Phone: +1 (312) Gilman Drive La Jolla, CA SSRN: Google Scholar: Associate Professor of Accounting (on leave) The University of Chicago X2gAAAAJ&hl=en Booth School of Business CURRICULUM VITAE EDUCATION PhD, Manchester Business School, United Kingdom (part time ) Cand.merc.aud. (M.Sc.), Aarhus School of Business, University of Aarhus, Denmark (part time) BA (Hons) Business Economics, Anglia Business School, Cambridge, United Kingdom ACADEMIC POSITIONS AND PROFESSIONAL EXPERIENCE Since 2016 Since 2013 Since 2012 Visiting associate professor of accounting, Rady School of Management at UC San Diego Faculty affiliate of the Center for Health and the Social Sciences at the University of Chicago Associate professor of accounting, University of Chicago Booth School of Business Assistant professor of accounting, University of Chicago Booth School of Business Researcher on ICEAW s EU Studies in Financial Reporting. Research project for the European Commission (part time) Senior associate, PricewaterhouseCoopers TEACHING EXPERIENCE Since 2016 Accounting (MGT 404, MGFT 401), Rady School of Management at UC San Diego Financial Accounting (BUS30000), University of Chicago Booth School of Business Financial Reporting, Fundamentals of Finance, Manchester Business School, University of Manchester 1

2 ARTICLES IN REFEREED JOURNALS The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession, Journal of Accounting Research, forthcoming. Co-authored with Matthew J. Bloomfield, Ulf Brüggemann and Christian Leuz. Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement, Review of Financial Studies vol. 29, pages , November Coauthored with Luzi Hail and Christian Leuz. - Editor s Choice November Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective, Journal of Accounting Research vol. 54(2), pages , May Coauthored with Valeri V. Nikolaev and Regina Wittenberg-Moerman. Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?, European Accounting Review vol. 24(1), pages 31-61, February Co-authored with Edward Lee, Martin Walker and Cheng Zeng. Mandatory IFRS Reporting and Changes in Enforcement, Journal of Accounting and Economics vol. 56(2), pages , December Co-authored with Luzi Hail and Christian Leuz. - Emerald Citations of Excellence Award, Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?, Review of Accounting Studies vol. 18(3), pages , September Co-authored with Valeri V. Nikolaev. Capital versus Performance Covenants in Debt Contracts, Journal of Accounting Research vol. 50(1), pages , March Co-authored with Valeri V. Nikolaev. - Ernest R. Wish Accounting Research Award, Do IFRS reconciliations convey information? The effect of debt contracting, Journal of Accounting Research vol. 47(5), pages , December Co-authored with Edward Lee and Martin Walker. - Outstanding International Accounting Dissertation Award, 2009 (International Section of the American Accounting Association). Cross-sectional Variation in the Economic Consequences of International Accounting Harmonisation: The Case of Mandatory IFRS Adoption in the UK, International Journal of Accounting vol. 47(4), pages , December Co-authored with Edward Lee and Martin Walker. 2

3 WORKING PAPERS Contracting on GAAP Changes: Large Sample Evidence, Co-authored with Valeri V. Nikolaev. 3 rd round review, Journal of Accounting Research. The Real Effects of Mandated Information on Social Responsibility in Financial Reports: Evidence from Mine-Safety Records, Co-authored with Eric Floyd, Lisa Yao Liu and Mark Maffett. 3 rd round review, Journal of Accounting and Economics (JAE Conference 2016). The Effect of Price Transparency Regulation on Prices in the Healthcare Industry, Coauthored with Eric Floyd and Mark Maffett. Revise and resubmit, The Accounting Review. Proactive Financial Reporting Enforcement and Firm Value, Co-authored with Lisa Yao Liu and Mark Maffett. Under review, The Accounting Review. OTHER PUBLICATIONS Why Do Firms Rarely Adopt IFRS Voluntarily? Academics Find Significant Benefits and the Costs Appear to be Low, Review of Accounting Studies vol. 17(3), pages , September Proper Inferences or a Market for Excuses? The Capital-Market Effect of Mandatory IFRS Adoption, Co-authored with Luzi Hail and Christian Leuz. "Mandating IFRS: It s Impact on the Cost of Equity Capital in Europe," Co-authored with Edward Lee and Martin Walker. ACCA Research Report No The cost of capital in Europe - an Empirical Analysis and the Preliminary Impact of International Accounting Harmonisation, Co-authored with Edward Lee and Martin Walker. ACCA Research Report No WORKSHOP AND CONFERENCE PRESENTATIONS Amsterdam Business School, 2012 Annual meeting of the European Accounting Association, 2009, 2010, 2013 Baruch College, 2012 CARE Conference - Financial Statement Analysis and Valuation: Cross-Border Issues, 2008 Chinese University of Hong Kong, 2013, 2016 Colorado Summer Accounting Conference, 2015 Columbia Business School, 2008 Copenhagen Business School, 2011 Emory University, 2015 Erasmus University Rotterdam, 2015 European Finance Association (EFA) Conference, 2011 FARS mid-year meeting, 2008, 2012 Fourth Interdisciplinary Accounting Conference, 2010 Global Issues in Accounting Conference, 2009, 2011, 2014 Harvard University IMO Conference, 2009 HEC Paris, 2013 Hong Kong University of Science and Technology, 2009, 2016 Humboldt-Universität zu Berlin, 2012 Illinois International Accounting Symposium, 2006 Inquire UK,

4 WORKSHOP AND CONFERENCE PRESENTATIONS (continued) INSEAD, 2012 ISA mid-year meeting, 2009 ISCTE, 2009 Journal of Accounting and Economics Conference, 2012, scheduled 2016 Lancaster University, 2015 London Business School, scheduled 2017 London School of Economics, 2016 Manchester Business School, 2011, 2015 MIT, 2012 New York University, 2015 Norwegian School of Economics (NHH), 2012 Queen s University, 2015 Review of Accounting Studies Conference, 2012 Rice University, 2012, 2015 Stockholm School of Economics, 2011 Tilburg University, 2007, 2012 Temple University, 2016 University of Bristol, 2016 University of California Los Angeles, scheduled 2016 University of California San Diego, 2015 University of Chicago, 2007, 2008, 2010, 2011, 2012, 2013 University of Exeter, 2016 University of Iowa, 2012 University of Michigan, 2013 University of Minnesota Annual Empirical Accounting Conference, scheduled 2017 University of Notre Dame, scheduled 2016 University of Rochester, 2012, scheduled 2017 University of Southern Denmark, 2013 University of Utah, scheduled 2017 Vienna University of Economics and Business, 2014 Washington University in St. Louis, 2010 Wharton Accounting Conference,

5 PANEL DISCUSSIONS AND CONFERENCE DISCUSSIONS Journal of Accounting Research Conference, 2015 Panel session, Debt Contracting American Accounting Association Annual Meeting, 2015 Panel session, How can we measure the quality of accounting enforcement? Booth Health Care Conference, 2014 Panel, Price Transparency in Healthcare Annual meeting of the European Accounting Association, 2009, 2014 FARS mid-year meeting, 2013 Discussant, Session on Debt Contracting FARS mid-year meeting, 2014 Discussant, Session on Effects of IFRS Adoption Review of Accounting Studies Annual Conference, 2011 London Business School Accounting Symposium, 2010 Manchester Business School CAIR conference, 2010 GRANTS AND HONORS Emerald Citations of Excellence Award, 2016 Ernest R. Wish Accounting Research Award, 2013 Outstanding International Accounting Dissertation Award, The International Accounting Section of the American Accounting Association s annual award for best PhD thesis. Ph.D. Scholarship from The Institute of State Authorized Public Accountants in Denmark (FSR). PROFESSIONAL SERVICE Editorial board member: Accounting and Business Research (since 2013) Journal of Accounting Research (since 2012) Journal of International Accounting Research (since 2011) Ad hoc reviewer: Accounting Review Journal of Accounting and Economics Journal of Business Finance and Accounting European Accounting Review Contemporary Accounting Research Management Science Review of Accounting Studies 5

6 PROFESSIONAL SERVICE (continued) Other: Global Issues in Accounting Conference Organizer, since 2014 FARS Lifetime Achievement Award Committee, 2017 University of Chicago Accounting Workshop Series Organizer, FARS Midyear Meeting Research Program Committee, 2013 Faculty at IAS doctoral and new faculty consortium, 2013 PhD courses on empirical accounting research at Humboldt-Universität zu Berlin (2012, 2013), the Chinese University of Hong Kong (2013), and Vienna School of Economics and Business (2014) Committee member Outstanding International Accounting Dissertation Award 2013, 2014 PHD COMMITTEES Heemin Lee, University of Chicago Booth School of Business, accounting (expected 2017) Sorabh Tomar, University of Chicago Booth School of Business, accounting (expected 2017) Eric Floyd, University of Chicago Booth School of Business, accounting (2014) Kim Pedersen, Copenhagen Business School, accounting (2011) Jeff Ng, The University of Chicago Booth School of Business, accounting (2010) John Scalf, The University of Chicago Booth School of Business, economics (2009) 6