JONATHAN E. SHIPMAN of Arkansas – Fayetteville | Department of Accounting 461 Walton College of Business, Fayetteville, AR 72701 E-mail: [email protected] | Office Phone: 479-575-6803

ACADEMIC & PROFESSIONAL EMPLOYMENT

Academic: Garrison/Wilson Endowed Chair in Accounting (2019 – present) Co-Director of MPAcc, MAcc, and IMAcc Programs (2019 – present) Associate Professor (2019 – present) Assistant Professor (2015 –2019) Instructor and Research Assistant (2011 - 2014)

Professional: Minor League Director, Accounting (2008 - 2010) Assistant Director, Business and Finance (2006 - 2007) Thomas & Thomas, LLP Staff Auditor (2003 - 2006)

EDUCATION

Ph.D., Business Administration (Accounting), University of Tennessee (December 2014) B.S., Business Administration (Accounting), University of Central Arkansas (May 2003)

RESEARCH ACTIVITY

Publications/Acceptances: Carcello, J., T. Neal, L. Reid, and J. Shipman. 2020. Auditor Independence and Fair Value Accounting: An Examination of Non-Audit Fees and Goodwill Impairments. Contemporary Accounting Research 37 (1): 189-217.

Ayres, D., J. Campbell, J. Chyz, and J. Shipman. 2019. Do Financial Analysts Compel Firms to Make Accounting Decisions? Evidence from Goodwill Impairments. Review of Accounting Studies 24 (4): 1214-1251.

Moon, J. R., J. Shipman, Q. Swanquist, and R. Whited. 2019. Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums. Contemporary Accounting Research 36 (2): 629-665.

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Ayres, D., T. Neal, L. Reid, and J. Shipman. 2019. Auditing Goodwill in the Post-Amortization Era: Challenges for Auditors. Contemporary Accounting Research 36 (1): 82-107.

Myers, L., J. Shipman, Q. Swanquist, and R. Whited. 2018. Measuring the Market Response to First-Time Going Concern Modifications: The Importance of Disclosure Timing. Review of Accounting Studies 23 (4): 1512-1542.

Shipman, J., Q. Swanquist, and R. Whited. 2017. Propensity Score Matching in Accounting Research. The Accounting Review 92 (1): 213-244.

Working Papers: “Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market” with L. Cowle, T. Kleppe, and J. Moon - Revise and Resubmit

“Out of Control: The (Over)use of Controls in Accounting Research” with J. Moon, Q. Swanquist, and R. Whited - Revise and Resubmit

“Retail Shareholders and the Efficacy of Proxy Voting: Evidence from Auditor Ratification” with C. Cassell and T. Kleppe - Revise and Resubmit

“Do Quality Control Processes Eliminate the Effects of Confirmation Bias in Audit Practice?” with C. Cassell, S. Dearden, and D. Rosser - Revise and Resubmit

“Demand Uncertainty and the Production of Audit Services” with D. Ayres, T. Kleppe, and J. Stanfield

“Have the Costs and Benefits of SOX Section 404(b) Compliance Changed Over Time?” with J. McCallen, R. Schmardebeck, and R. Whited

“Evidence on the Decision Usefulness of Fair Values in Business Combinations” with J. Blann, J. Campbell, and Z. Wiebe

“The Efficacy of PCAOB Operating Decisions: Evidence from Office Expansion” with J. Blann and T. Kleppe

“On Controlling for Misstatement Risk” with J. Moon, Q. Swanquist, and R. Whited

Professional Summary Publications: “The Costs of Complying with SOX’s Internal-Controls Audit Requirement” with Jenny McCallen, Roy Schmardebeck, and Rob Whited. The CLS Blue Sky Blog: Columbia Law School’s Blog on Corporations and the Capital Markets (July 29, 2019)

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“Is Shareholder Voting an Effective Corporate Governance Tool?” with Cory Cassell and Tyler Kleppe. The CLS Blue Sky Blog: Columbia Law School’s Blog on Corporations and the Capital Markets (October 3, 2018)

Invited Research Presentations (Workshop, Seminar, and Conference): Workshop Series (scheduled) University Workshop Series, 2020 (postponed/re-scheduling) North Carolina State University Workshop Series, 2020 (postponed/re-scheduling) Workshop Series, 2020 (postponed/re-scheduling) University of Workshop Series, 2019 Securities and Exchange Commission, Office of Commissioner Jackson, 2019 BYU Accounting Research Symposium, 2019 University of Wisconsin Workshop Series, 2019 Mississippi State University Workshop Series, 2019 University of Otago Workshop Series, 2019 University of Otago (Research Methods Presentation), 2019 Victoria University of Wellington Workshop Series, 2019 UTS Australian Summer Accounting Conference, 2019 Washington State University Workshop Series, 2018 Oklahoma State University Workshop Series, 2018 Workshop Series, 2018 European Accounting Association Annual Congress (Parallel Session), 2018 University of Massachusetts – Amherst Workshop Series, 2018 The Hong Kong Polytechnic University (Research Methods Presentation), 2018 The Hong Kong Polytechnic University Workshop Series, 2018 Ball State University Workshop Series, 2018 Workshop Series, 2017 AFAANZ Conference (Concurrent Session), 2017 Journal of Accounting Auditing & Finance Conference (Parallel Session), 2017 European Accounting Association Annual Congress (Parallel Session), 2017 AAA FARS Midyear Meeting (Concurrent Session), 2017 University of Arkansas Workshop Series, 2017 Tennessee Alumni Research Symposium, 2016 AAA Annual Meeting (Concurrent Session), 2016 Journal of Accounting Auditing & Finance Conference (Parallel Session), 2016 European Accounting Association Annual Congress (Parallel Session), 2016 Oklahoma State University Accounting Research Conference, 2016 University of Arkansas Workshop Series, 2016 University of Arkansas Summer Research Conference, 2015 University of Massachusetts – Amherst (Seminar Presentation), 2015 University of Arkansas Summer Research Conference, 2014

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University of Arkansas Workshop Series, 2014 AAA Auditing Section Midyear Meeting (Concurrent Session), 2014 University of Tennessee, 2013 AAA Auditing Section Midyear Meeting (Roundtable), 2013 University of Tennessee, 2012

Other Refereed/Invited Conference Presentations (Co-author Presented): UNT Virtual Accounting Research Conference, 2021; scheduled AAA FARS Midyear Meeting (Concurrent Session), 2021 AAA Audit Midyear Meeting (Concurrent Session), 2021 AAA Annual Meeting (Concurrent Sessions, 2 papers), 2020 AFAANZ Conference (Concurrent Session), 2020 AAA Audit Midyear Meeting (Concurrent Sessions, 4 papers), 2020 AAA Annual Meeting (Concurrent Session), 2019 International Symposium on Audit Research, 2019 AAA Annual Meeting (Concurrent Session), 2018 International Symposium on Audit Research, 2018 Deloitte/ Auditing Symposium, 2018 Oklahoma State University Accounting Research Conference, 2017 AAA Southwest Region Meeting (Concurrent Sessions, 2 papers), 2017 AAA ATA Midyear Meeting (Concurrent Session), 2017 Southeast Summer Accounting Research Conference (), 2015 AAA Annual Meeting (Concurrent Session), 2014 AAA Ohio Region Meeting (Concurrent Sessions, 2 papers), 2014 AAA Annual Meeting (Concurrent Session), 2013

TEACHING EXPERIENCE

University of Arkansas: ACCT 6013: Graduate Colloquium (1st year doctoral seminar): 5 Sections ACCT 4673: Product, Project, and Service Costing (undergrad): 12 Sections ACCT 4673 (online): Product, Project, and Service Costing (undergrad): 4 Sections WCOB 3003H: College Honors Colloquium (Business of Sport, undergrad): 2 Sections

University of Tennessee: ACC 321: Cost Management (undergraduate): 1 Section

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ACADEMIC SERVICE

To the Profession: Ad Hoc Editor: Contemporary Accounting Research Editorial Review Board: Contemporary Accounting Research, 2020 – Present Auditing: A Journal of Practice & Theory, 2017 – Present Journal Reviews: Journal of Accounting and Economics The Accounting Review Contemporary Accounting Research Auditing: A Journal of Practice & Theory Accounting Horizons Journal of Accounting, Auditing & Finance Journal of Business Finance & Accounting Abacus Other Reviews: AAA Annual Meeting AAA Auditing Section Midyear Meeting AAA FARS Midyear Meeting AAA Southwest Region Meeting Xi'an Jiaotong-Liverpool University Research Development Fund American Accounting Association and AAA Auditing Section Service: Auditing Section Liaison for AAA Annual Meeting, 2019 and 2020 AJPT Best Paper Award Selection Committee, 2019 AAA Audit Midyear Doctoral Speaker, 2017, 2021

University of Arkansas: Walton College of Business: Business Integrity Leadership Initiative, 2019 – Present Master’s Programs Committee, 2019 – Present Honors Advisory Committee, 2018 – Present Awards and Elections Committee, 2017 – 2019 Department of Accounting: Peer Review Committee, 2020 – Present Masters Programs Committee, 2019 – Present Arkansas Accounting Research Conference Organizer, 2019 – Present Doctoral Program Committee, 2016 – Present Faculty Recruiting Committee, 2016 – 2017, 2019 – 2020 Departmental Strategic Task Force, 2019

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Awards and Engagement Committee, 2019 Dissertation Committee Chair (Initial Placement): Tyler Kleppe (Co-Chair), 2020 graduate (University of Kentucky) Dissertation Committee Member (Initial Placement): Elizabeth Cowle, 2021 graduate (Colorado State University) Patrick Hopkins, 2019 graduate (Texas Christian University) Stuart Dearden, 2018 graduate (University of Nebraska) Jodi Henley, 2018 graduate (University of Alabama) Emily Hunt, 2018 graduate (Mississippi State University) David Rosser, 2017 graduate (University of Texas at Arlington) Caroline Burke, 2016 graduate (Western Michigan University) Ashley Douglass, 2016 graduate (Trinity University) Jaclyn Prentice, 2016 graduate (Oklahoma State University) Doctoral Student Summer Paper Advising: Justin Blann, 2020 Elizabeth Cowle, 2019 Tyler Kleppe, 2017, 2018 Stuart Dearden, 2015, 2016 Undergraduate Honors Theses: Advisor – Tira Haag, Spring 2020 Advisor – Ty Stevens, Fall 2020 Advisor – Logan McGregor, Spring 2020 Advisor – Maddox Steward, Spring 2019 Advisor – Amanda Atchison, Spring 2018

AWARDS & HONORS

AFAANZ Best Auditing Paper Award, 2020 AFAANZ Annual Conference Walton College of Business Rising Scholar Excellence in Research Award, 2019 Distinguished Paper Award, 2017 AAA Southwest Region Meeting Faculty Travel Grant Recipient, 2016 – 2017 ESPN Scholarship Recipient, University of Tennessee, 2011 – 2014

Jonathan E. Shipman | University of Arkansas – Fayetteville | Updated: January 2021