VITA July 2010 John H. Evans III - Pitt Business - University of ...

VITA
July 2010
John H. Evans III (Harry) Home Phone: (412) 521-7342
Katz Graduate School of Business Office Phone: (412) 648-1714
University of Pittsburgh Fax: (412) 648-1693
Pittsburgh, PA 15260
E-mail: jhe@katz.pitt.edu
CURRENT POSITION:
Alumni Professor of Accounting and Business Administration, Katz Graduate School of Business, University of Pittsburgh
EDUCATION:
Ph.D. in Accounting, 1979, Carnegie-Mellon University
Dissertation Title: Economic Models of Auditing in the Accountability Environment
RESEARCH INTERESTS:
Accounting phenomena from an economic perspective, particularly managerial accounting and healthcare applications.
RESEARCH RECOGNITION AND SERVICE
American Accounting Association Notable Contribution to Accounting Literature Award – (with Ranjani Krishnan, Lynn
Hannan, Donald Moser) 2006.
Management Accounting Section of American Accounting Association - Notable Contribution to Accounting Literature
Award – (with Ranjani Krishnan, Lynn Hannan, Donald Moser) 2005.
Management Accounting Section, Journal of Management Accounting Research, Best Paper Award – (with Mark Covaleski,
Joan Luft, and Mike Shields) 2003.
McLaughlin Prize for Research in Accounting Ethics from the University of Oklahoma (with Lynn Hannan, Ranjani
Krishnan, and Donald Moser) 2001.
American Accounting Association Notable Contributions to the Government and Nonprofit Literature Award (with James
Patton) 1995.
President, Management Accounting Section of the American Accounting Association, 1997-98.
TEACHING INTERESTS:
Financial Accounting, Managerial Accounting
TEACHING RECOGNITION:
Teacher of the Year, Executive MBA students, five times
Teacher of the Year, Full-time MBA students
Excellence in Teaching Award, MBA Program, 2001-2002
RESEARCH PUBLICATIONS
“CEO Turnover and Retention Light: Retaining Former CEOs on the Board” (with Nandu Nagarajan and Jason Schloetzer),
forthcoming, Journal of Accounting Research.
“Non-Financial Performance Measures and Physician Compensation Contracts,” (with Kyonghee Kim, Nandu Nagarajan and
Sukesh Patro), forthcoming Journal of Management Accounting Research, 2010.
“Agency Theory and Participative Budgeting Experiments,” (with Jason Brown and Donald Moser), Journal of Management
Accounting Research, 2009.
“Knowledge Sharing & Incentive Design in Manufacturing: Theory and Evidence,” (with Yuhchang Hwang and David
Erkens), July 2009, The Accounting Review.
“Value Creation in Public Enterprises: An Empirical Analysis of Coordinated Organizational Changes in the VA Hospital
System,” (with Nandu Nagarajan, Nicole Thibodeau and Jeffrey Whittle), The Accounting Review, 2007.

“Uncertainty, Legal Liability and Incentive Contracts,” (with Kyonghee Kim and Nandu Nagarajan), The Accounting Review,
2006.
“Board Size and Firm Performance: The Moderating Effects of the Market for Corporate Control”, (with Shijun Cheng and
Nandu Nagarajan), Review of Quantitative Finance and Accounting, 2006.
"Economic and Equity Effects on Reporting Decisions," (with Don Moser and C. Kim). Accounting, Organizations and
Society, 2005.
"Non-Financial Performance Measures in the Healthcare Industry: Do Quality Incentives Matter," (with Andy Leone and
Nandu Nagarajan), Advances in Management Accounting, 2005.
“Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration,” (with Mark Covaleski, Joan
Luft and Mike Shields). Forthcoming, Journal of Management Accounting Research, 2003.
“Disclosure-Disciplining Mechanisms: Capital Markets, Product Markets, and Shareholder Litigation,” (with Sri Sridhar),
The Accounting Review, July 2002.
“Honesty in Managerial Reporting,” (with Lynn Hannan, Ranjani Krishnan, and Donald Moser), The Accounting Review,
October 2001.
“Management Control and Hospital Cost Reduction: Additional Evidence,” (with Yuhchang Hwang and Nandu Nagarajan),
Journal of Accounting and Public Policy, Spring 2001.
"Employer-Sponsored Health Insurance: Are Employers Good Agents for Their Employees" (with Pamela B. Peele, Judith
R. Lave, and Jeanne T. Black), The Milbank Quarterly, 2000.
"Changing The Employer-Sponsored Health Plan System: The Views of Employees In Large Firms," (with Judith R. Lave,
Pamela B. Peele, Jeanne T. Black and Gabriele Amersbach), Health Affairs, 1999.
"Performance Measurement and Strategies for Value Creation in Health Care Organizations," (with Andy Leone and Nandu
Nagarajan), 1998 Journal of Strategic Performance Measurement.
"Critical Pathways in Neurosurgery at Allegheny General Hospital," (with Jeffrey Bost, Edward McQuade, Yuhchang Hwang
and Nandu Nagarajan), International Association of Management Journal: Forum on Health Care, 1998.
"Cost Management and Management Control in Health Care Organizations: Research Opportunities," Behavioral Research
in Accounting Supplement,1998.
"Commentary on Bargaining Strategy and Accounting Information About Opponents Payoffs: Bargaining in a Hall of
Mirrors," Behavioral Research in Accounting Supplement, 1998.
"Benchmarking the Perioperative Process: II. Introducing Anesthesia Clinical Pathways to Improve Processes and Outcomes
and to Reduce Nursing Labor Intensity in Ambulatory Orthopedic Surgery," (with Brian Williams, MD, et.al.), Journal of
Clinical Anesthesia, 1998.
"Benchmarking the Perioperative Process: III. Effects of Regional Anesthesia Clinical Pathway Techniques on Process
Efficiency and Recovery Profiles in Ambulatory Orthopedic Surgery," (with Brian Williams, MD, et.al.), Journal of Clinical
Anesthesia, 1998.
"Involuntary Benchmarking and Quality Improvement: The Effect of Mandated Public Disclosure on Hospitals," (with
Yuhchang Hwang, Nandu Nagarajan and Karen Shastri), Journal of Accounting, Auditing and Finance, Summer 1997.
"Cost Reduction and Process Reengineering in Hospitals," (with Yuhchang Hwang, and Nandu Nagarajan), Journal of Cost
Management, May/June 1997.
"Earnings Management and Multiple Control Systems," (with Sri Sridhar), Journal of Accounting Research, Spring, 1996.
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"Discussion of Information Rents and Preferences Among Information Systems in a Model of Resource Allocation," Journal
of Accounting Research Supplement, 1995.
"The Effects of Horizontal and Exchange Inequity on Tax Reporting Decisions," (with Donald Moser and Chung Kim), The
Accounting Review, October 1995.
"Physicians' Responses to Length of Stay Profiling," (with Yuhchang Hwang and Nandu Nagarajan), Medical Care, Fall
1995.
"The Accountability Demand for Information," (with Vicky Hoffman and Steve Rau), Journal of Management Accounting
Research, Fall 1994.
"An Empirical Investigation of Problem Audits," (with Bhana Raghunathan and Barry Lewis), Research in Accounting
Regulation, 1994.
"Product Cost Bias and Selection of an Allocation Base," (with Yuhchang Hwang and Vishwanath Hegde), Journal of
Management Accounting Research, Fall 1993.
"Discussion of An Independent Auditor's Ex-Post Criteria for the Disclosure of Information," Journal of Accounting
Research Supplement, 1992.
"Collusion in Auditing," (with Stanley Baiman and Nandu Nagarajan), Journal of Accounting Research, Spring 1991.
"Signaling and Monitoring in the Public Sector," (with James Patton), Journal of Accounting Research Supplement, 1987.
"Optimal Contract with a Utility Maximizing Auditor," (with Stanley Baiman and James Noel), Journal of Accounting
Research, Autumn 1987.
"An Analysis of Participation in the GFOA Certificate of Achievement for Excellence in Financial Reporting Program,"
(with James Patton), Government Finance Review, February 1987.
"A Small Manufacturer's Success Story," (with Frank C. Evans), Management Accounting, August 1986.
"An Economic Modeling Approach to Contingency Theory and Management Control," (with Barry Lewis and James Patton),
Accounting, Organizations, and Society, 1986.
"Pre-Decision Information and Participative Management Control Systems," (with Stanley Baiman), Journal of Accounting
Research, Autumn 1983.
"An Economic Analysis of Participation in the Municipal Financial Officers' Certificate of Conformance Program," (with
James Patton), Journal of Accounting and Economics, Fall 1983.
"Contingency Theory and Internal Auditing: An Empirical Test," (with Barry Lewis and James Patton), Proceedings of
Northeast Regional Meeting of the American Accounting Association, 1983.
"A Framework for Evaluating Internal Audit Risk," (with Barry Lewis and James Patton), Institute of Internal Auditors
Research Monograph, February 1982.
"Logistics Manpower Models," (with Ray Blom), Defense Management Journal, Fourth Quarter, 1981.
"Mandated Public Sector Internal Control Systems," (with Barry Lewis and James Patton), The Internal Auditor, October
1981.
"Optimal Contracts with Costly Conditional Auditing," Journal of Accounting Research Supplement, 1980.
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PAPERS IN REVIEW PROCESS AND WORKING PAPERS

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“Bankruptcy, CEO Retention and the Evolution of Contractual Practices” (with Shuqing Luo and Nandu Nagarajan),
submitted for first-round review Journal of Accounting & Economics, Mar 2010.
“The Real Economic Effect of Accounting: The Case of Taiwanese Stock Grants to Employees” (with Yuhchang Hwang and
Ming-Chin Cheng), working paper, April 2010.
“Mergers and the Risk of Acquiring Firms: An Empirical Investigation” (with Kyonghee Kim and Sukesh Patro), under
revision, May 2009.
“White Collar Incentives” (with Bok Baik, Kyonghee Kim, Yoshio Yandori), July 2010.
Presentations
Purdue University, April 2009
Carnegie-Mellon University, April 2009
UCLA, February 2009
York University, December, 2008
Georgia State University, September, 2008
University of Pittsburgh, October 2006, “What Agents Have Taught Us”, Alumni Chair Lecture.
Cornell University, September 2006
Emory University, October 2005
Baruch College, September 2005
Rice University, February 2005
University of Houston, 2004
Stanford University Accounting Summer Camp 2004
Michigan State University, August 12-13, 2003. PWC Summer Research Workshop Visiting Distinguished Scholar
The Ohio State University 2003
University of Cincinnati, 2003
University of Texas at Austin, 2002
University of Arkansas, 2002
Boston University (BARC), 2002
Arizona State University, 2002
University of Kentucky, 2002
Notre Dame University, 2001
University of Pennsylvania (Wharton), Fall 2000.
University of Rochester, Fall 2000.
Pennsylvania State University, Fall 2000.
Second Globalization Conference, Cambridge UK, June 2000.
University of Colorado Accounting Seminar, January 1999.
Michigan State University, Accounting Seminar, January 1999.
The Ohio State University Accounting Colloquium, May 1998.
Management Accounting Conference, Memphis, October 1997.
University of Memphis, Accounting Seminar, October, 1996.
University of Colorado, Accounting Seminar, November 1995.

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Sixth Annual Conference on Financial Economics and Accounting, University of Maryland, November 1995.
CHAIRPERSON OF DISSERTATIONS
Jason Schloetzer, “Inter-firm Performance Measures, Supply Chain Performance and Incentive Contracts” (2008).
Kyonghee Kim, “Large Shareholder Turnover and CEO Compensation,” 2005.
Nicole Thibodeau, “The Effect of Organizational Architecture in Public Enterprise: A Study of the Veterans Health
Administration,” 2004.
S. Cheng, “R and D Expenditures and CEO Compensation,” 2001.
R. Krishnan, "Market Restructuring and Pricing in the Hospital Industry," 1998.
Y. Park, "Audit Committees, Corporate Governance, and the Quality of Financial Evidence from Auditor Litigation and
Market Reactions to Earnings," 1998.
A. Leone, "Essays on Contracting Between Health Maintenance Organizations and Primary Care Physicians," 1996.
C. Kim, "The Effects of Public Transfers and Tax Rate Changes on Reported Income: Experimental Evidence," 1994.
A. Mukherji, "Monitoring and Disclosure in a Principal-Agent Model," 1991 (co-chair with Nandu Nagarajan).
S. Sridhar, "Managerial Reporting Incentives and Investment Decisions," 1990.
M. Chwastiak, "An Empirical Investigation in the DOD's Choice of Contract Type," 1990.
EDITORIAL SERVICE:
Editor, The Accounting Review (effective July 2008)
Associate Editor: Journal of Accounting Literature, 1995-present
Editor: Journal of Management Accounting Research, 2002-2004
AFFILIATIONS:
American Accounting Association, American Economic Association
CONSULTING ACTIVITIES:
Financial analysis consultant to Department of Defense, Office of Assistant Secretary of Defense.
Expert witness on legal proceedings with respect to damage estimation, appropriate application of accounting principles,
usury laws, etc.
Financial analysis training for healthcare managers, including design and administration of programs for University of
Pittsburgh Physicians and Highmark Insurance Company.