Adam J. Greiner, Ph.D., CPA



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Adam J. Greiner, Ph.D., CPA School of Accountancy Daniels College of Business University of Denver 2101 S. University Blvd. Denver, CO 80208 Phone: 303-871-2040 email: adam.greiner@du.edu June 2016 Education Florida Atlantic University August 2009 May 2013 College of Business Ph.D., 2013 Major Area: Financial Accounting Supporting Field: Finance The University of North Carolina at Charlotte August 2003 August 2004 Belk College of Business Master of Accountancy The University of North Carolina at Wilmington August 1998 May 2002 Cameron School of Business Bachelor of Science in Accountancy Professional University of Denver September 2013 - Present Employment Daniels College of BusinessDenver, CO Assistant Professor of Accountancy Florida Atlantic University August 2009 May 2013 College of Business Boca Raton, FL Graduate Teaching and Research Assistant Wachovia Corporation June 2007 August 2009 Corporate Accounting and Reporting - Balance Sheet Management Charlotte, NC Finance Senior Analyst Dixon Hughes, PLLC August 2004 June 2007 Staff and Senior Auditor Charlotte, NC The University of North Carolina at Charlotte January 2004 May 2004 Graduate Research Assistant Charlotte, NC Endeavor Pharmaceuticals, Inc June 2002 July 2003 Staff Accountant Wilmington, NC Research Interests Teaching Interests Earnings management, corporate cash holdings, financial reporting, and auditing Financial Accounting, Advanced Accounting

Adam J. Greiner Page 2 of 5 June 2016 Publications The Relationship between Real Earnings Management and Current and Future Audit Fees with Mark Kohlbeck and Thomas Smith. Forthcoming at Auditing: A Journal of Practice and Theory. Risk Assessment Perspectives for Forensic Accountants and Auditors Based on Some International Evidence, with Mac Clouse and Hugh Grove. Forthcoming. Journal of Forensic and Investigative Accounting. Auditor Pricing of Excess Cash Holdings, with Kimberly Gleason and Yezen Kannan. Forthcoming. Journal of Accounting, Auditing, and Finance. DOI: 10.1177/0148558X15618847 Greiner, Adam J. 2015. The Impact of the Fair Value Option on Bank Earnings and Regulatory Capital Management: Evidence from Realized Securities Gains and Losses Advances in Accounting 31 (1): 33-41. DOI: 10.1016/j.adiac.2015.03.005 Keith Sellers, Adam J. Greiner, and Philipp Schaberl. 2013. Quantifying terminal growth rates: Some empirical evidence. Value Examiner Nov/Dec: 8-19. Elizabeth A. Gordon, Adam J. Greiner, Mark J. Kohlbeck, Stephen Lin, and Hollis Skaife. 2013. Challenges and Opportunities in Cross-country Accounting Research, Accounting Horizons 27 (1): 141-154. DOI: 10.2308/acch-50301 Working The Impact of Real Earnings Management on the Value of Cash Holdings. The Relationship between Real Earnings Management and Cash Holdings. An Examination of Audit Quality Associated with New Partners of Continuing Firm Clients in the United States, with Julia Higgs. Understanding the Influence of corporate governance on bank risk in a financial crisis context, with J. Augusto Felício, Hugh Grove, and Ricardo Rodrigues. Revising for 2 nd round resubmission at Journal of Business Economics and Management. Corporate Governance and Performance: Evidence from U.S. and U.K. Commercial Banks, with J. Augusto Felício, Hugh Grove, and Ricardo Rodrigues. Preparing for journal submission. Invited Research The Impact of the Fair Value Option on Bank Earnings and Regulatory Capital Presentations Management: Evidence from Realized Securities Gains and Losses. : 2011: Florida Atlantic University 2012: University of Denver, University of North Carolina at Wilmington 2014: AAA Annual Meeting An Examination of Audit Quality Associated with New Partners of Continuing Firm Clients in the United States. : 2014: Auditing Midyear Meeting, AAA Annual Meeting Consequences of Real Earnings Management and Weak Corporate Governance: Evidence from Cash Holdings. : 2013: Florida Atlantic University 2014: AAA Annual Meeting, Colorado Accounting Research Symposium 2016: Western Region Meeting

Adam J. Greiner Page 3 of 5 June 2016 Invited Research The Impact of Real Earnings Management on Current and Future Continued Audit Presentations - Fees. : Continued 2012: AAA Annual Meeting 2015: University of Denver Daniels College of Business Research Colloquium Auditor Pricing of Excess Cash Holdings. 2014: AAA Annual Meeting, Florida Atlantic University Ph.D. Accounting Alumni Symposium Risk Assessment Perspectives for Forensic Accountants and Auditors Based on Some International Evidence. 2016: Forensic Accounting Research Conference Teaching- University of Denver Academic Introduction to Financial Reporting, Winter and Spring quarters, 2014-2016 Intermediate Financial Accounting II, Winter and Spring quarters, 2014-2016 Accounting Fundamentals, Fall 2015, Winter 2016 Accounting Communications, Fall 2015, Winter 2016 Florida Atlantic University Principles of Accounting 1 Lab, Fall 2009 - Spring 2010 Intermediate Accounting Theory 2, Summer 2010 Summer 2012 Teaching- Dixon Hughes, PLLC Other Mock Audit, Continuing Professional Education Instructor, 2007 Advanced Audit Software Applications Instructor, 2006 Service Profession Committee Member Notable Contributions to Accounting Literature Award Committee, 2014-present Ad Hoc Reviewer Corporate Governance: An International Review Advances In Accounting 2016 Western Region Meeting AAA Annual Meetings (2012, 2014, 2015) 2014 Auditing Section Midyear Conference, San Antonio, TX; 2014 FARS Midyear Conference, Houston, TX Invited Discussant 2015: AAA Annual Meeting discussant of The Effect of Real Activities Manipulation on Audit Report Lags, Audit Quality, and Audit Fee of Specialist Auditor. Invited Moderator or Panelist 2016: Beta Alpha Psi Mountain Regional Meeting moderator of Keeping Members Active 2015: AAA Auditing Midyear Meeting moderator of Auditor Tenure and Turnover 2014: FAU Accounting Ph.D. Alumni Symposium entitled Wish I had known then what I know now 2011: AAA Annual Meeting moderator of Results, Challenges, and Opportunities in Cross-Country Research 2011: AAA Annual Meeting moderator of Effect of Corporate Governance

Adam J. Greiner Page 4 of 5 June 2016 Service Daniels College of Business School of Accountancy Core Coordinator, July 2015 - Present Beta Alpha Psi Faculty Advisor, June 2015 - Present School of Accountancy Advisory Board Faculty Focus Speaker, May 2015 School of Accountancy Alumni Winter Mixer Speaker, January 2015 Member, School of Accountancy Appeals Board, November 2014-2015 PwC Accounting Case Competition Faculty mentor, October 2014 Service Daniels G.I.V.E.S. Back Day, May 2014 Other Panelist at Professional Day for MACC Students at UNCC, 2005 Volunteer Income Tax Assistance Program, UNC-Wilmington participant, 2002 Conferences AAA Western Region Meeting, Seattle, WA 2016 Attended Beta Alpha Psi Mountain Regional Meeting, Salt Lake City, UT 2016 AAA Forensic Accounting Research Conference, Charlotte, NC 2016 AAA Auditing Midyear Meeting, Scottsdale, AZ, 2016 Colorado Accounting Research Symposium, Denver, CO 2015 AAA Annual Meeting, Chicago, IL 2015 Beta Alpha Psi Annual Meeting, Milwaukee, WI 2015 AAA Auditing Midyear Meeting, Miami, FL 2015 Florida Atlantic University Accounting Ph.D. Alumni Symposium, Boca Raton, FL 2014 Colorado Accounting Research Symposium, Denver, CO 2014 AAA Annual Meeting, Atlanta, GA 2014 PwC Accounting & Tax Symposium, Atlanta, GA 2014 Deloitte / Federation of Schools of Accountancy Faculty Consortium, Westlake, TX 2014 PCAOB/AAA Annual Meeting, Washington, D.C., 2014 AAA New Faculty Consortium, Leesburg, VA, 2014 AAA Auditing Midyear Meeting, San Antonio, TX, 2014 AAA Annual Meeting, Anaheim, CA 2013 South Florida Accounting Research Conference, Miami, FL, 2013 AAA Annual Meeting, Washington D.C., 2012 AAA/Deloitte/J. Michael Cook Doctoral Consortium, Lake Tahoe, CA, 2012 South Florida Accounting Research Conference, Boca Raton, FL, 2012 AAA-Auditing Midyear Meeting, Savannah, GA, 2012 AAA Annual Meeting, Denver, CO, 2011 South Florida Accounting Research Conference, Miami, FL, 2011 AAA-FARS Midyear Meeting and Doctoral Consortium, Tampa, FL, 2011 South Florida Accounting Research Conference, Miami, FL, 2010 AAA-FARS Midyear Meeting and Doctoral Consortium, San Diego, CA, 2010 Professional Certifications & Affiliations Certified Public Accountant, North Carolina (Active status) Member, American Accounting Association Member, AAA Auditing Section Member, AAA Financial Accounting and Reporting Section Member, American Institute of Certified Public Accountants Member, Beta Alpha Psi, National Accounting Fraternity Member, Phi Kappa Phi, National Honor Society Member, Beta Gamma Sigma, Honor Society for Collegiate Schools of Business

Adam J. Greiner Page 5 of 5 June 2016 Honors & AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow, 2012 Awards Phi Kappa Phi Scholarship Recipient, 2011 UNCW Dean s List: Spring 2000, Fall 2000, Spring 2001 Member of UNCW Men s Varsity Tennis Team, 1998 2000 Member of UNCW Student Athletic Advisory Committee, 1999 2000 Colonial Athletic Associations Scholar Athlete, 1999 2000 UNCW Full Athletic Scholarship Recipient, 1998-2000 UNCW Men s Varsity Tennis Rookie of the Year, 1998 1999 References Available Upon Request