C U R R I C U L U M V I T A E

DAVID WINDISCH University of Graz Center for Accounting Research Universitaetsstrasse 15/FE 8010 Graz, Austria

EMPLOYMENT AND AFFILIATIONS

Postdoctoral Researcher in Accounting 10/2014–now University of Graz - Center for Accounting Research

Research Associate in Accounting 2013–2014 University of Chicago - Booth School of Business

Research Associate in Accounting 2011–2014 University of Graz - Institute of Accounting and Control

Marie Curie Research Fellow in Accounting 2010 University of Ljubljana - INTACCT Network

Research Associate in Accounting 2009–2010 University of Graz - Center for Accounting Research

EDUCATION

Doctorate in Accounting (University of Graz) 2009–2014 Thesis: Managerial Discretion in Financial Reporting: Empirical Studies on Managers' Use of Discretion in Accrual Accounting

Visiting PhD Student (University of Chicago) 2013–2014

Visiting PhD Student (University of Ljubljana) 2010

M.Sc. Management and International Business (University of Graz) 2007–2012

M.Sc. in Financial and Industrial Management (University of Graz) 2007–2009

B.Sc. in Business Administration (University of Graz) 2003–2007

PUBLICATIONS IN REFEREED JOURNALS

Investment Dynamics and Earnings-Return Properties: A Structural Approach Journal of Accounting Research 57 (3), 2019, 639–674, with M. Breuer.

Managerial Discretion in Accruals and Informational Efficiency Journal of Business, Finance & Accounting 44 (3-4), 2017, 375–416, with P. Perotti.

Does the Political Costs Hypothesis Explain Accounting Choices in the European Union? An Empirical Analysis of the Effects of Investigations by the DG Competition on Accounting Choices Journal of Management & Governance 18 (3), 2014, 717–731, with R. Königsgruber.

WORKING PAPERS

Management Performance Measures and Earnings Management: Evidence from Segment Reporting, Working Paper 2019, with C. Groß and A. Wagenhofer.

Enforcement, Managerial Discretion, and the Informativeness of Accruals Working Paper 2019.

Product Market Competition and Firms’ Disclosure of Cross-segment Differences in Performance, Working Paper 2019, with R. Königsgruber, P. Perotti, O. Schinnerl, and F. Tsolikas.

Management Earnings Forecasts and the Pricing of Earnings, Working Paper 2017, with A. Waldner.

Do Asset Write-offs Capture Diminished Expectations About Future Cash Flows?, Working Paper 2014, with J. Koren and A. Valentincic.

OTHER PUBLICATIONS

Unternehmenspolitik einmal anders: Die Auswirkungen von political connections auf Finanzmärkte und Rechnungslegung Wirtschaftswissenschaftliches Studium 43 (3), 2014, 161–163, with R. Königsgruber.

Unerwartete Beziehungen zwischen Politik und Rechnungslegung: Der Einfluss wettbewerbsbehördlicher Untersuchungen auf die Finanzberichtsqualität Zeitschrift für Finance & Controlling (CFO aktuell) 7, 2013, 4–5, with R. Königsgruber.

Aktuelle Entwicklungen im Finanz- und Rechnungswesen Zeitschrift für Recht und Rechnungswesen (RWZ), 2011, 308–312, with M. Ebner.

Die Ergebnisqualität von Einzelabschlüssen nach UGB Zeitschrift für Recht und Rechnungswesen (RWZ), 2010, 93–100, with A. Wagenhofer.

Aktuelle Entwicklungen im Finanz- und Rechnungswesen Zeitschrift für Recht und Rechnungswesen (RWZ), 2009, 372–375, with H.G. Panzirsch.

INVITED WORKSHOPS AND CONFERENCES (* with presentation)

EAA Annual Meeting 2019, Paphos, May 2019.* WHU – Otto Beisheim School of Management, Vallendar, May 2019.* BI Norwegian Business School, Oslo, February 2019.* University of Amsterdam, Amsterdam, February 2019.* Columbia University Burton Conference, New York, November 2018. Duke University, Durham, October 2018.* UNC Chapel Hill, Chapel Hill, October 2018.* Duke/UNC Fall Camp, Durham, October 2018. HEC Lausanne, Lausanne, October 2018.* University of Bath, Bath, June 2018.* EAA Annual Meeting 2018, Milan, May 2018.* European Accounting Symposium for Young Scholars 2018, Milan, May 2018. IWP Practitioners’ Forum, Vienna, May 2018.* Annual Accounting Conference 2018, Berlin, Feb. 2018.* Goethe University Frankfurt, Frankfurt, Nov. 2017.* AAA Annual Meeting 2017, San Diego, Aug. 2017.* Junior Accounting Theory Conference at UCSD, San Diego, Aug. 2017. Temple University 2017 CFMA Conference, Banff, June 2017.* 79th Annual Meeting of the VHB, St. Gallen, June 2017.* EAA Annual Meeting 2017, Valencia, May 2017.* SKEMA Business School – Workshop Presentation, Paris, Feb. 2017.* University of Graz – FiRe Research Day, Graz, Dec. 2016.* INVITED WORKSHOPS AND CONFERENCES (continued)

JBFA Capital Markets Conference at UNC, Chapel Hill, May 2016.* EAA Annual Meeting 2016, Maastricht, May 2016.* University of Essex – Workshop Presentation, Colchester, April 2016.* Tilburg University – Workshop Presentation, Tilburg, March 2016.* University of Mannheim – Workshop Presentation, Mannheim, Nov. 2015.* University of Graz – Workshop Presentation, Graz, Nov. 2015.* IWP Practitioners’ Forum, Vienna, June 2015.* EAA Annual Meeting 2015, Glasgow, May 2015.* Journal of Accounting Research (JAR) Annual Conference, Chicago, May 2014. 1st WHU FAccT Center Workshop, Vallendar, July 2013.* EAA Annual Meeting 2013, Paris, May 2013.* IASB@AFRAC 2012, Vienna, Nov. 2012. German Economic Association of Business Administration Symposium, Graz, Sep. 2012.* AAA Annual Meeting 2012, Washington D.C., Aug. 2012.* EAA Annual Meeting, Ljubljana, May 2012. WHU Doctoral Program for Accounting Research, Vallendar, July 2011. EAA Annual Meeting 2011, Rome, April 2011.* INTACCT Research Symposium, London, Dec. 2010. Information for Better Markets Conference 2010, London, Dec. 2010. 25. Austrian Working Group on Banking and Finance, Graz, Nov. 2010. INTACCT Research Workshop, Ljubljana, Sept. 2010. 5th Workshop on Accounting & Regulation, Siena, Sept. 2010.* INTACCT Research Workshop, Paris, July 2010. EDEN Workshop on Empirical Accounting Research, Frankfurt, June 2010. Doctoral Seminar on International Accounting Research, Zurich, Nov. 2009.

TEACHING EXPERIENCE

Empirical Methods in Accounting (PhD, English) Quantitative Research Methods: PhD-Track (MSc, English) Management Accounting (BSc Economics, German) Financial Accounting (BSc Economics, German) Introduction to Accounting (BSc, German)

AWARDS AND ACHIEVEMENTS

Best Conference Paper Award at the VHB/IAAER Annual Accounting Conference, 2018 Distinguished Dissertation Award, Institut Österreichischer Wirtschaftsprüfer, 2015 Research Award, Akademie der Wirtschaftstreuhänder, 2012 Distinguished Master’s Thesis Award, SOWI im Dialog, 2009

ACADEMIC SERVICE

Ad hoc referee for: Abacus Accounting in Europe (AinE) European Accounting Review (EAR) Journal of Accounting and Public Policy (JAPP) Journal of Behavioral and Experimental Finance (JBEF) Journal of Business, Finance & Accounting (JBFA) Journal of Management & Governance (JMG) Management Review Quarterly (MRQ) Review of Managerial Science (RMS)

AAA Annual Meetings EAA Annual Meetings Trends in Accounting Research Conference

Other services: EAA Annual Congress Scientific Committee DART Accounting Workshop Series Co-Organizer, Graz, 2015-now ÖFG conference on “Accounting, Information and Financial Crises”, Graz, Nov. 2015 GEABA conference, Graz, Sep. 2012

MEMBERSHIPS

Professional Affiliations: European Accounting Association (EAA) American Accounting Association (AAA) German Academic Association for Business Research (VHB) German Economic Association of Business Administration (GEABA)