Department of Accounting John Cook School of Business Saint Louis University 3674 Lindell Blvd. St. Louis, MO 63108 (314) 977-3812 (Phone) (314) 977-1473 (Fax) acas@slu.edu CURRICULUM VITAE: ANANTH SEETHARAMAN ACADEMIC BACKGROUND Ph.D. M.Tx. M.B.A. B. Com. (Honors). St. Xavier's College, University of Calcutta, India. PROFESSIONAL CERTIFICATION Certified Public Accountant, American Institute of Certified Public Accountants, Licensed in the state of Missouri. Chartered Accountant, Institute of Chartered Accountants of India. Inactive. ACADEMIC WORK EXPERIENCE July 2003 present: Chairman, Department of Accounting, John Cook School of Business, Saint Louis University. July 2004 Promoted to Full Professor. July 2001 Present: Ernst & Young Distinguished Professor of Accounting, John Cook School of Business, Saint Louis University. 1997: Tenured and Promoted to Associate Professor of Accounting, Saint Louis University. 1992-1996: Assistant Professor of Accounting, Saint Louis University. 1998-2000: Visiting Associate Professor at City University of Hong Kong, Hong Kong; Murdoch University, Perth, Australia; and Australian National University, Canberra, Australia (visiting lecturer in ANU's Executive Masters Program). 1
PROFESSIONAL WORK EXPERIENCE Summer 2009: Faculty Resident, KPMG, St. Louis, MO. Spring 2007 (Sabbatical): Faculty Resident, Ernst & Young, St. Louis, MO. 1984 to 1986: Assistant Manager (Internal Audit). The Tata Tea Company, Calcutta, India. Operational audits of the largest tea manufacturing company in the world. 1983 to 1984. Auditor. B.M. Chatrath & Company, Chartered Accountants, Calcutta, India. PRIMARY AND SECONDARY TEACHING INTERESTS Tax, Financial Accounting, Management Accounting. PUBLICATIONS IN REFEREED ACADEMIC AND PROFESSIONAL JOURNALS 26. Seetharaman, A. Wang, X, and S. Zhang. An Empirical Analysis of the Effects of Accounting Expertise in Audit Committees on Non-GAAP Earnings Exclusions. 2014. Accounting Horizons (forthcoming). 25. Chakraborty, B., A. Seetharaman., and W. Wang. 2014. Are small investors confused by post-sox financial statement restatements? Research in Accounting Regulation (forthcoming). 24. Bansal, N., A. Seetharaman., and X. Wang. 2013. Managerial Risk-Taking Incentives and Non-GAAP Earnings Disclosures. Journal of Contemporary Accounting and Economics 9 (June): 100-121. 23. McGowan, J.R., and A. Seetharaman. 2012. EITC due diligence requirements: IRS ramps up enforcement and education efforts. The Tax Adviser (January). 22. Seetharaman, A., Y. Sun., and W. Wang. 2011. Financial statement restatements and auditor-provided tax services. Journal of Accounting, Auditing and Finance 26 (October): 677-698. 21. Lynn, S.G., C. Seethamraju., and A. Seetharaman. Incremental value relevance of unrecognized deferred taxes: Evidence from the U.K. 2009. The Journal of the American Taxation Association. Fall 30 (2): 107-131. 20. Iyer, G.S., and A. Seetharaman. 2008. The effects of standardized tax rates, average tax rates, and the distribution of income on tax progressivity. Journal of Accounting and Public Policy. 27 (1) (January): 88-96. 2
19. Seetharaman, A., and G. Carnes. 2007. The placed in service decision: Ambiguity necessitates careful tax planning. The Tax Adviser. (November): 640-642. 18. Seetharaman, A., B. S. Srinidhi., and Z. L. Swanson. 2005. The effect of the private securities litigation reform act of 1995 on accounting conservatism. Journal of Accounting and Finance Research 13 (4): October: 11-26. 17. Seetharaman, A., and Z. L. Swanson. 2005. Speculative v. non-speculative bond ratings and the value of financial statement information for the market. Journal of Accounting and Finance Research 13(3) (August): 27-32. 16. Seetharaman, A., F.A. Gul., and S. G. Lynn. 2002. Litigation risk and audit fees: Evidence from UK firms cross-listed on U.S. exchanges. Journal of Accounting and Economics: 33 (February): 91-115. 15. Seetharaman, A., Z. L. Swanson., and B. Srinidhi. 2001. Analytical and empirical evidence of the impact of tax rates on the trade-off between debt and managerial ownership. Journal of Accounting, Auditing and Finance 16 (Summer): 249-272. 14. Iyer, G. S., and A. Seetharaman. 2000. An evaluation of alternative procedures for measuring horizontal inequity. Journal of the American Taxation Association (Spring): 89-110. 13. Philipich, K., A. Seetharaman., and Z.L. Swanson. 1998. The extent of disclosure in annual reports: A longitudinal and cross-sectional study of U.S. Manufacturing Companies. Journal of Accounting and Finance Research (Spring): 75-88. 12. Seetharaman, A. 1997. Return to sender. Journal of Accountancy (March): 39-42. 11. Iyer, G.S., and A. Seetharaman. 1997. Measuring the statistical significance of differences in tax progressivity and income inequality. The Journal of the American Taxation Association (Fall): 55-66. 10. Iyer, G. S., A. Seetharaman., and Ted D. Englebrecht. 1996. An analysis of the distributional effects of replacing the progressive income tax with a flat tax. Journal of Accounting and Public Policy 15 (Summer): 83-110. 9. Poulson, L.L., and A. Seetharaman. 1996. Taxes and the armed forces. The CPA Journal (April): 22-26. 8. Seetharaman, A., and G. S. Iyer. 1995. A comparison of alternative measures of tax progressivity: The case of the child and dependent care credit. The 3
Journal of the American Taxation Association 17 (Spring): 42-70. 7. Seetharaman, A., G. Carnes., and S. Shanklin. 1994. Section 197: Methods for treating intangibles. National Public Accountant 39 (October): 28-46. [BRONZE] 6. Carnes, G., J. Hagan., and A. Seetharaman. 1994. Prohibited transactions for qualified employee benefit plans: A potential trap for the unwary. The Tax Adviser (July): 438-45. 5. Seetharaman, A. 1994. An isolation of the effects of personal deductions, tax credits, and the tax rate schedule on U.S. individual income tax progressivity and income inequality. The Journal of the American Taxation Association 16 (Spring): 101-121. 4. Seetharaman, A. 1993. Capital assets: The inventory exception to Section 1221 revisited. The Journal of Corporate Taxation 20 (Summer): 164-70. 3. Seetharaman, A. 1992. Computer viruses: Growing threat to computer users. The Journal of the Institute of Chartered Accountants of India 41 (December): 455-457. 2. Englebrecht, T.D., and A. Seetharaman. 1991. Avoiding the disallowance rules for related parties when a trust is involved. The Journal of Taxation of Estates and Trusts 3 (Summer): 30-35. 1. Seetharaman, A., and T. D. Englebrecht. 1990. A comment on the effects of the Thor Power Tool decision on the LIFO/FIFO choice. The Accounting Review 65 (October): 660-64. BOOKS/MONOGRAPHS Swanson, Z., B. Srinidhi., and A. Seetharaman. 2003. The Capital Structure Paradigm: Evolution of Debt/Equity Choices. Praeger Publishers. CURRENT WORKING PAPERS An empirical analysis of the effects of accounting expertise in audit committees on non-gaap earnings exclusions. With Frank Wang and William Zhang (McGill University). Under 3 rd round review. Discontinued operations, equity incentives and investor trading. With Frank Wang and Helen Hurwitz. Under 2 nd round review. Management risk incentives and the readability of corporate financial disclosures. With Frank Wang and Zane Swanson. Working paper. 4
SELECTED AWARDS/HONORS Beta Alpha Psi Teaching Excellence award, 1998, Saint Louis University. Nominated for Burlington Northern University-wide Teaching Excellence award, Saint Louis University, 1995. Graduate Teaching Excellence Award, 1991, Georgia State University. Ranked 40 th in India at the Chartered Accountancy Examinations. SELECTED SERVICE Department Chair since 2003. Dean s Executive Committee since 2003. University Board of Trustees, Finance Committee, 2004 2009. Faculty Senator Ad hoc reviewer for JATA, JAPP and Public Finance Review. Served in various committees of the American Accounting Association and the Accounting Program Leadership Group. 5