ALEKSANDRA B. ZIMMERMAN, PH.D., CPA (OHIO), CMA, ABV Assistant Professor Department of Accountancy Northern Illinois University Barsema Hall DeKalb, IL 60115 Cell Phone: (440) 537-1046 E-mail: azimmerman5@niu.edu EDUCATION: Ph.D. Case Western Reserve University, May, 2016 (Accounting) MSA Kent State University (summa cum laude), May, 2012 (Accounting) BSBA John Carroll University (summa cum laude), January, 2009 (Accounting) Kenyon College 2004 2006 (International Studies and Mathematics) ACADEMIC EXPERIENCE: Northern Illinois University Assistant Professor of Accounting Fall 2016 Financial Reporting I (Intermediate Accounting) June 2016-Present Case Western Reserve University July 2012-May 2016 Instructor, Survey of Accounting (Financial and Managerial Accounting) - Fall 2014; Fall 2015 Substitute Instructor, Undergraduate Auditing - Spring 2015, 2016; Federal Tax Research Spring 2016 Teaching Assistant and Lecturer for graduate courses: Federal Tax Research and Planning - Spring 2016, Spring 2015 Regulation of Accounting Spring 2015 Advanced Financial Accounting Theory and Practice Fall 2012, Fall 2013 Advanced Auditing - Spring 2013, Spring 2014 Contemporary Accounting Policy (Corporate Governance) - Spring 2013, Spring 2014 RESEARCH ACTIVITIES: Publications: Peer Reviewed The JOBS Act Disclosure Exemptions: Some Early Evidence. Research in Accounting Regulation 27 (2015), p. 73-82. doi:10.1016/j.racreg.2015.03.009 The Joint Impact of Management Expressed Confidence and Response Timeliness on Junior Auditor Professional Skepticism. Managerial Auditing Journal (2016) Vol. 31 Issue 6/7, pp. 566-588. http://www.emeraldinsight.com/doi/abs/10.1108/maj-12-2014-1145 The Matching Principle Revisited. Accounting Historians Journal (June 2016 with Robert Bloom (John Carroll University) What Do We Mean by Accounting Program Quality? A Decomposition of Accounting Faculty Opinions, Journal of Accounting Education (2016), Forthcoming, with Timothy J. Fogarty and Vernon J. Richardson. http://www.sciencedirect.com/science/article/pii/s0748575115300439 Practitioner Bolt-Lee, C., Y. Wu and A. B. Zimmerman. Highlights of Ethics Research. (Journal of Accountancy June 2014). http://journalofaccountancy.com/issues/2014/jun/20139009.html 1
Working Papers: Dissertation: Does the Audit Market Price Big 4 Experience in Non-Big 4 Firms? (Status: 1 st round Revise & Resubmit at The Accounting Review) Can Perspective-Taking Improve Integration and Communication between Auditors and In-House Specialists? with Jennifer Joe (University of Delaware) and Yi-Jing Wu (Texas Tech University) Auditor Industry Specialization in the Nonprofit Sector, with Erica Harris (Villanova University) and Stefanie Tate (University of Massachusetts at Lowell) Target Journal: Auditing: A Journal of Practice and Theory Audit Partner Characteristics and Audit Outcomes in the U.S. with Albert Nagy (John Carroll University) Accumulated Advantage in Academic Accounting, with Timothy J. Fogarty (1 st round Revise and Resubmit at Critical Perspectives on Accounting) Accounting Faculty Practice Experience: Bridging Practice and Academia, with Gregory A. Jonas (Submitting to Journal of Accounting Education) Work-in-Process: Tone in the Middle: Does Consulting Influence Audit Outcomes at the Office Level? with Albert Nagy (John Carroll University) and Matthew Sherwood (University of Kansas) Target Journal: Contemporary Accounting Research Office Size, Workload and Audit Quality with Albert Nagy (John Carroll University) and Matthew Sherwood (University of Kansas) Target Journal: Contemporary Accounting Research Audit Firm Regional Structure and Auditor-Client Relationships with Matthew Sherwood (University of Kansas) Target Journal: Accounting Horizons School Ties between Audit Partners, CFOs, and Audit Committee Chairs and Audit Outcomes with Albert Nagy (John Carroll University), Gopal Krishnan (American University), and Grace Lee (Fordham University) Status: Data Analysis Stage Big 4 Experience and Audit Quality in Non-Big 4 Firms with Melissa Carlisle (Case Western Reserve University) and Bryan K. Church (Georgia Institute of Technology) Status: Data Collection Stage Target Journal: Auditing: A Journal of Practice and Theory Conservatism in Accounting: A Historical Reassessment with Robert Bloom (John Carroll University) Status: Additional data collection and manuscript revision Target Journal: Journal of Accounting and Public Policy INVITED RESEARCH PRESENTATIONS: Can Perspective-Taking Improve Integration and Communication between Auditors and In-House Specialists? College of William and Mary (February, 2016; presented by co-author) Case Western Reserve University (February, 2016) Texas Tech University (April, 2016; presented by co-author) International Symposium on Audit Research (June, 2016; presented by co-author) Auditor Industry Specialization in the Nonprofit Sector AAA Ohio Region Meeting, Cleveland, OH (April, 2016) 2
The Pricing of Audit Partner Experience in the U.S. AAA Ohio Region Meeting, Cleveland, OH (April, 2016) 2016 Deloitte/KU Audit Symposium, University of Kansas (May, 2016) Does the Audit Market Price Big 4 Experience in Non-Big 4 Firms? University of Akron Research Workshop, Akron, OH (January, 2015) AAA Ohio Region Meeting, Cleveland, OH (May, 2015) International Symposium on Audit Research Conference, Boston, MA (June, 2015) AAA Annual Meeting, Chicago, IL (August, 2015) University of Richmond (October, 2015) University of Vermont (October, 2015) University of New Hampshire (October, 2015) John Carroll University (October, 2015) American University (November, 2015) Northern Illinois University (November, 2015) University of Massachusetts Lowell (November, 2015) An Experimental Investigation of Auditor Professor Skepticism in Auditor Client Email Inquiries AAA Ohio Region Meeting, Cleveland, OH (May, 2015) What Do We Mean by Accounting Program Quality? A Decomposition of Accounting Faculty Opinions AAA Ohio Region Meeting, Cleveland, OH (May, 2015) presented by co-author AAA Annual Meeting, Chicago, IL (August, 2015) Corporate Governance and Voluntary Disclosure: Evidence from Emerging Growth Companies The Impact of Professional Experience on U.S. Accounting Faculty Research Productivity Accumulated Advantage in Academic Accounting: We Are Who We Admit Historical Perspectives on the Matching Principle: Why Matching Remains Relevant AAA Annual Meeting. American Accounting Association, Anaheim, CA (August, 2013). AAA Ohio Regional Meeting. American Accounting Association, Huron, OH (May, 2013). 401(k) Plans and Mutual Fund Fees: Can Transparency in Fee Disclosure Alleviate the Modern Dual-Agency Problem? AAA Ohio Regional Meeting. AAA, Huron, OH (May, 2013). ACADEMIC CONFERENCES ATTENDED: 2016 Deloitte/KU Audit Symposium, Lawrence, KS 2016 PCAOB/AAA Annual meeting, Washington, D.C. AAA-Ohio Region Meeting and Doctoral/New Faculty Consortium, Beachwood, OH, 2016 AAA-Audit Mid-Year Meeting, Scottsdale, AZ, 2016 AAA-Annual Meeting, Chicago, IL, 2015 3
International Symposium on Audit Research (ISAR), Boston, MA, 2015 AAA-Ohio Region Meeting and Doctoral/Junior Faculty Consortium, Cleveland, OH, 2015 AAA-Mid-Atlantic Region Meeting and Doctoral/Junior Faculty Consortium, Cherry Hill, NJ, 2015 AAA-GNP Section Meeting, Detroit, MI, 2015 AAA-Audit Mid-Year Meeting, Miami, FL, 2015 AAA-Miami Rookie Camp, Miami, FL, 2014 AAA-Annual Meeting, Atlanta, GA, 2014 AAA-Deloitte Foundation Doctoral Consortium, Westlake, TX, 2014 AAA-Ohio Region Meeting, Columbus, OH, 2014 AAA-Annual Meeting, Anaheim, CA, 2013 AAA-Ohio Region Meeting, Huron, OH, 2013 AAA-Annual Meeting, Washington DC, 2012 ACADEMIC SERVICE: Reviewer, 2016 Midwest Regional Meeting, Chicago, IL Reviewer, 2016 AAA Annual Meeting, New York, NY Discussant and Reviewer, 2016 AAA Ohio Region Meeting, Beachwood, OH Discussant and Reviewer, 2016 AAA Audit Mid-Year Meeting, Scottsdale, AZ Reviewer, 2016 AAA Government and Nonprofit Accounting Section Meeting, Washington, D.C. Ad hoc reviewer, Research in Accounting Regulation Discussant, 2015 AAA Government and Nonprofit Accounting Section Meeting, Detroit, MI Reviewer, 2015 AAA Annual Meeting, Chicago, IL Reviewer, 2015 AAA Mid-Atlantic Region Meeting, Cherry Hill, NJ Reviewer, 2015 AAA Southeast Region Meeting, Ashville, NC Reviewer, 2015 AAA Public Interest Meeting, Crystal City, VA Reviewer, 2015 AAA Ohio Region Meeting, Cleveland, OH Reviewer, 2015 AAA Forensic Accounting Section Meeting, Denver, CO. Reviewer and Discussant, 2014 AAA Annual Meeting, Atlanta, GA. Reviewer, Discussant, and Moderator, 2014 AAA Ohio Regional Meeting, Columbus, OH. Reviewer, Discussant, and Moderator, 2013 AAA Annual Meeting, Anaheim, CA. Reviewer and Discussant, 2013 AAA Ohio Regional Meeting, Huron, OH. Ohio Society of CPAs Young CPAs State Leadership Board, Cleveland Planning Committee Blackboard Committee Member representing the Department of Accountancy Diekhoff Award for Graduate Teaching and Mentoring Committee Member Graduate Student Senate Senator for the Department of Accountancy PROFESSIONAL EXPERIENCE: HW&Co., CPAs and Advisors, Beachwood, OH 2009-2012 (Regional CPA firm with approximately 100 employees and 3 offices in Ohio) Senior Accountant, Tax and Business Valuations Group - 2010-2012 Prepared in individual, corporate (C and S corporations), partnership, and employee benefit plan (retirement) compliance returns Prepared valuation reports for small businesses for M&A, estate and gift tax returns, and other purposes; and reviewed individual tax returns and employee benefit plan compliance returns and trained staff Staff Auditor, Accounting and Auditing Group - 2009-2010 Performed audit fieldwork of the audits of closely-held entities, including long-term health care entities, non-profit organizations, employee benefit and pension plans, HCAP plans, HUD-funded and A-133 funded entities. National City Bank (Internal Audit) - Intern May, 2008 Aug, 2008 4
Intern at Singer, Press & Co. (Tax) Intern January, 2008 April, 2008 PwC (IT Audit) Intern May, 2007 Aug, 2007 SKILLS: Stata, SPSS, AMOS, Blackboard, Piazza, TurningPoint Technologies (clickers), Poll Everywhere, McGraw-Hill Connect PROFESSIONAL CERTIFICATION: Certified Public Accountant (CPA) (license #46874 since 2009) Accredited in Business Valuations (ABV) (certificate #3875 since 2011) Certified Management Accountant (CMA) (certificate #45530 since 2015) ACADEMIC HONORS: 2016 AAA/Grant Thornton Innovation in Accounting Education Dissertation Award 2015 AAA Mid-Atlantic Region Meeting Best Doctoral Paper Award 2015 AAA Ohio Region Meeting Best Doctoral Paper Award 2014 AAA Ohio Region TLC Section Best Paper Runner-Up Award Audit Mid-Year Meeting Doctoral Consortium Fellow, Miami, FL January 15, 2015 Doctoral Consortium Fellow, Westlake, TX June 11-15, 2014 IMA CMA Doctoral Scholarship Beta Gamma Sigma Scholarship PROFESSIONAL MEMBERSHIPS: American Accounting Association (AAA) Institute of Management Accountants (IMA) Illinois Society of CPAs Ohio Society of CPAs American Institute of Certified Public Accountants (AICPA) Academy of Accounting Historians Beta Gamma Sigma Alpha Sigma Nu 5