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Martin Emanuel Persson Curriculum Vitae March 5, 2021

Current Assistant Professor of Accountancy, Department of Accountancy, Position Gies College of Business, University of Illinois at Urbana–Champaign

Website http://ssrn.com/author=1327162 Phone 217-300-8547 Email [email protected]

Education

2013 Ph.D. in , Accounting, Finance, and Economics Group, School of Management, Royal Holloway, University of London

2010 M.Sc. in Accounting, Organisations and Institutions, Department of Accounting, London School of Economics and Political Science (LSE)

2008 B.Sc. in Accounting, Davis College of Business, Jacksonville University

Professional Appointments

2019–Pres. Assistant Professor of Accountancy, Department of Accountancy, Gies College of Business, University of Illinois at Urbana–Champaign

2014–2019 J. J. Wettlaufer Faculty Fellow & Assistant Professor of Managerial Accounting and Control, Ivey Business School, University of Western Ontario (Western University)

Educational Experiences

2017 Visiting Research Fellow, Business History Initiative, Harvard Business School (HBS), Graduate School of Arts and Sciences (GSAS), Harvard University

2012 Visiting Doctoral Student, Jones Graduate School of Business, Rice University, & the University of Sydney Business School

Other Qualifications

2020 Hybrid and Online Teaching Certificate, Gies College of Business, University of Illinois at Urbana–Champaign

2016 Lexicom MasterClass in Lexicography and Lexical Computing, University of Colorado Boulder 2

2015 Postgraduate Certificate in Higher Education (Fellow; Associate Fellow in 2012), The Higher Education Academy

2014 Case Teaching Certificate, Ivey Business School, University of Western Ontario (Western University)

Refereed Journal Articles

Forthcoming Dean, G. W., Persson, M. E., & Sargiacomo, M. Frank Lewis Clarke (1933-2020): An International Journey Highlighting Conventional ‘Accounting Solecisms.’ Accounting Horizons.

2020 Zeff, S. A. & Persson, M. E. Donald T. Nicolaisen: An Internationalist SEC Chief (1944-2019). Accounting Horizons 34(2): 185-191.

2019 Dean, G. W., Clarke, F. L., & Persson, M. E. Antecedents of the International Association for Accounting Education and Research (1966– 1983): A Review of Early Initiatives to Develop an International Academic Accounting Association. Journal of International Financial Management & Accounting 30(2): 163-178.

2018 Persson, M. E. & Fafatas, S. Accounting Measurements, Profit, and Loss: A Science Fiction Play in One Act by Harold C. Edey. Accounting History Review 28(1-2): 31-60.

2018 Persson, M. E. & Napier, C. J. R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s. Abacus 54(1): 36-65. Wiley Top 20 Read Article in Abacus in 2017–2018.

2018 Persson, M. E., Radcliffe, V. S., & Stein, M. Elmer G Beamer and the American Institute of Certified Public : The Pursuit of a Cognitive Standard for the Accounting Profession. Accounting History 23(1-2): 71-92. Special issue on Accounting Education.

2015 Persson, M. E. & Napier, C. J. R. J. Chambers and the AICPA’s Postulates and Principles Controversy: A Case of Vicarious Action. Accounting Historians Journal 42(2): 101-132. Winner of the Vangermeersch Manuscript Award & the Best Paper Award.

2015 Persson, M. E., Radcliffe, V. S., & Stein, M. Alvin R. Jennings: Managing Partner, Policy-Maker, and Institute President. Accounting Historians Journal, 42(1): 85-104. Winner of the Thomas J. Burns Biographical Research Award.

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2014 Persson, M. E. & Napier, C. J. The Australian Accounting Academic in the 1950s: R. J. Chambers and Networks of . Meditari Accountancy Research 22(1): 54-76. Winner of the Emerald Literati Highly Commended Paper Award.

Books

Forthcoming Baker, C. R. & Persson, M. E. Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory. (Studies in the Development of Accounting Thought Series). London: Emerald Group Publishing.

2019 Persson, M. E. Harold Cecil Edey: A Collection of Unpublished Material from a 20th Century Accounting Reformer. (Studies in the Development of Accounting Thought Series). London: Emerald Group Publishing. Winner of the Emerald Literati Outstanding Author Contribution Award.

2018 Clarke, F. L., Dean, G. W., & Persson, M. E. Accounting Thought and Practice Reform: Ray Chambers’ Odyssey (New Works in Accounting History Series). London & New York: Routledge. Winner of Mander Jones Award, Australian Society of Archivists.

2016 Persson, M. E. A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays (Studies in the Development of Accounting Thought Series). London: Emerald Group Publishing. Winner of the Barbara D. Merino Award for Excellence in Accounting History Publication, Academy of Accounting Historians, American Accounting Association, and the Emerald Literati Outstanding Author Contribution Award.

Book Entries

2018 Persson, M. E., Dean, G. W., & Clarke, F. L. The History of the Term and its Measurements. In G. Markarian & G. Livne (Eds.), The Routledge Companion to Fair Value and Financial Reporting (pp. 181-198). London & New York: Routledge.

2017 Persson, M. E. Foreword. In N. Garcia (Ed.), Understanding Mattessich and Ijiri: A Study of Accounting Thought (pp. xv-xvii, Studies in the Development of Accounting Thought Series). London: Emerald Group Publishing.

Book Reviews

2019 Persson, M. E. Understanding Mattessich and Ijiri: A Study of Accounting Thought. Accounting History 24(4): 610-611. 4

2016 Persson, M. E. Review Essay: The Social Life of Money. Accounting History Review 26(1): 45-49.

Cases

2019 Persson, M. E. & Stein, M. The Evolution of the Coca-Cola Company’s Financial Disclosures (Case: 9B19B004). London, ON: Ivey Publishing.

2017 Persson, M. E. & Stein, M. Tesla’s Non-GAAP Accounting Measurements: Recognition and Stock-Based Compensation (Case: 9B17B019). London, ON: Ivey Publishing.

2015 Persson, M. E., Radcliffe, V. S., & Stein, M. Penn West Petroleum Ltd (Case: 9B15B007). London, ON: Ivey Publishing.

Bibliographies

Forthcoming Persson, M. E. Accounting History Publications 2020. Accounting History Review.

2020 Persson, M. E. Accounting History Publications 2019. Accounting History Review 30(2): 243-250.

2019 Persson, M. E. Accounting History Publications 2018. Accounting History Review, 29(1): 141-147.

2019 Persson, M. E. Accounting History Publications 2017. Accounting History Review, 29(1): 149-157.

Miscellaneous

2021 Persson, M. E. Sybil C. Mobley and David F. Larcker’s inductions into the Accounting Hall of Fame, American Accounting Association.

2013 Persson, M. E. The Rise and Fall of Comprehensive Accounting Theories: R. J. Chambers and Continuously Contemporary Accounting. Ph.D. Dissertation. Napier, C. J. (Supervisor), Nobes, C. (Advisor), Davison, J. (Independent Chair), Walker, S. (External Examiner), & Sian, S. (Internal Examiner). Nominated for the Emerald/EFMD Outstanding Doctoral Research Awards.

2010 Persson, M. E. The Construction of an Accounting Technique: The Case of Triple-Entry and Momentum Accounting. M.Sc. Dissertation. Macve, R. (Supervisor).

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Working Papers

Persson, M. E. The American Institute of Accountants’ Aptitude Testing Experiment in the 1940s: An Initiative to Increase the Supply of Able Accountants.

Napier, C. J. & Persson, M. E. What Makes Research Possible? The Management Studies Research Division at the London School of Economics.

Persson, M. E. & Napier, C. J. Speculative Accounting, Hyperobjects, and Symbiogenesis.

Persson, M. E. Howard Irwin Ross (1907–1974): A Canadian Pioneer in Accounting Thought and Leadership.

Moehrle, S. R., Reynolds-Moehrle, J. A., & Persson, M. E. Untitled Biography of Nicholas Dopuch.

Fafatas, S. & Persson, M. E. Untitled History of the Students’ Business School at Washington and Lee University.

Persson, M. E. & McWatters, C. S. The Stable Money Association: The Performativity of Inflation.

Persson, M. E. Vernon K. Zimmerman and his Contribution to the Development of International Accounting Expertise in the United States.

Johnson, M., Persson, A., Persson, M. E., & Wangerin, D. Private Company Valuation: Evidence from Section 409A.

Service to the Discipline

2020–Pres. Vice-President, Partnerships, Academy of Accounting Historians, American Accounting Association

2019–Pres. Associate Editor, Accounting Historians Journal (AHJ)

2019–Pres. Editorial Board Member, The International Journal of Accounting (TIJA) 2016–Pres. Editorial Board Member, Accounting Historians Journal (AHJ) 2016–Pres. Editorial Board Member, Accounting History (AH)

2018–Pres. Official Bibliographer, Accounting History Review (AHR)

2018–2021 Section Liaison, Academy of Accounting Historians, American Accounting Association 6

Ad Hoc Accounting and Cultures (Contabilità e Cultura Aziendale) Reviewer Accounting History Review (AHR) Accounting, Auditing & Accountability Journal (AAAJ) Accounting, Organizations and Society (AOS) Critical Perspectives on Accounting (CPA) European Accounting Review (EAR) Journal of Applied Accounting Research (JAAR) Meditari Accountancy Research Palgrave Macmillan Social and Environmental Accountability Journal (SEAJ)

Reviewer & Accounting History International Conference (AHIC) Discussant Annual Meeting of the American Accounting Association Annual Financial Reporting and Business Communication Conference Canadian Academic Accounting Association’s Annual Conference Critical Perspectives on Accounting Conference Interdisciplinary Perspectives on Accounting Conference (IPA) Midyear Meeting of the and Reporting Section (FARS), American Accounting Association World Congress of Accounting Historians

Memberships

2019–Pres. Accounting Horizons Memorial Committee, American Accounting Association

2019–2020 Distinguished Contributions to Accounting Literature Award Selection Committee, American Accounting Association

2019–2020 Nominating Committee, AAA/J. Michael and Mary Anne Cook/Deloitte Foundation Prize, American Accounting Association

2019–Pres. Nominating Committee, Academy of Accounting Historians, American Accounting Association

2018 Canadian Academic Accounting Association’s Task Force to establish a Canadian Accounting Hall of Fame.

2019 Scientific Committee, Critical Perspectives on Accounting Conference 2017 Scientific Committee, European Accounting Association’s Annual Congress 2016 Scientific Committee, Alternative Accounts Conference

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Service to the University

2020 Course Leader for Advanced Financial Reporting (ACCY410), Gies College of Business, University of Illinois at Urbana–Champaign

2018 Elected Member of the Workload Review Committee, Ivey Business School, University of Western Ontario (Western University)

2017–Pres. External Member of the Doctor of Business Administration Dissertation Committee, Davis College of Business, Jacksonville University

2017–2018 Assistant Director, The CPA-Ivey Centre for Accounting & The Public Interest, Ivey Business School, University of Western Ontario (Western University)

2016–2019 Guest speaker on Historical Research and Methods in Research Methods for Doctoral Students (BUS9704), Ivey Business School, University of Western Ontario (Western University)

2015–2018 Coordinator for the Managerial Accounting and Control Group’s invited speakers to the Ivey Research Series (IRS), Ivey Business School, University of Western Ontario (Western University)

2015–2016 Member of the Managerial Accounting and Control Faculty Search Committee, Ivey Business School, University of Western Ontario (Western University)

Teaching Experience

2019–2020 Advanced Financial Reporting (ACCY410), 4.8/5.0 average teaching rating, Gies College of Business, University of Illinois at Urbana– Champaign. Listed among Teachers Ranked as Excellent by their Students

2017–2018 Advanced Corporate Financial Reporting (DPA4902), 6.84/7.00 average teaching rating, Ivey Business School, University of Western Ontario (Western University)

2014–2018 Financial Fundamentals (BUS3321), two sections per year, 6.92/7.00 average teaching rating, Ivey Business School, University of Western Ontario (Western University). Awarded the David G. Burgoyne Teaching Award for Outstanding Commitment to Student Development and listed on the USC Teaching Honour Roll for Excellence in Teaching Business

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Guest Lectures

2020–Pres. Introduction to Accounting Research (ACCY592), Gies College of Business, University of Illinois at Urbana–Champaign

2016–2019 Applied Research Methods in Accounting and Finance (DPA9006), Ivey Business School, University of Western Ontario (Western University)

Invited Presentations

2021 The American Institute of Accountants’ Aptitude Testing Experiment in the 1940s: An Initiative to Increase the Supply of Able Accountants, 4th Accounting History Virtual Workshop, British Accounting and Finance Association

2021 Panel on Accounting Education: Looking Back and Looking Ahead. Midyear Meeting of the Section, American Accounting Association

2020 Case Teaching Workshop, Initiative for Qualitative Research in Innovation and Entrepreneurship (INQUIRE), Gies College of Business, University of Illinois at Urbana–Champaign

2020 The American Institute of Accountants’ Aptitude Testing Experiment in the 1940s: An Initiative to Increase the Supply of Able Accountants. Williams School of Commerce, Economics, and Politics, Washington and Lee University

2020 Donald T. Nicolaisen: An Internationalist SEC Chief Accountant (1944- 2019). Academy Accounting Historians’ Research Workshop Webinar, American Accounting Association

2019 The History of the Fair Value Term and its Measurements. Eli Broad College of Business, Michigan State University

2019 Speculative Accounting, Hyperobjects, and Symbiogenesis. Academy Accounting Historians’ Research Workshop Webinar, American Accounting Association

2018 The History of the Fair Value Term and its Measurements. Accounting History Perspectives Workshop, American Accounting Association Annual Meeting, National Harbor, Maryland

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2018 The American Institute of Accountants’ Aptitude Testing Experiment in the 1940s: An Initiative to Increase the Supply of Able Accountants, Telfer Annual Conference on Accounting and Finance, Telfer School of Management, University of Ottawa

2017 The History of the Fair Value Term and its Measurements. The CPA— Schulich Accounting Seminar Series, Schulich School of Business, York University

2017 The History of the Fair Value Term and its Measurements. Weatherhead School of Management, Case Western Reserve University

2016 A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays. Accounting History Perspectives Workshop, American Accounting Association Annual Meeting, New York City

2016 Elmer G Beamer and the American Institute of Certified Public Accountants: The Pursuit of a Cognitive Standard for the Accounting Profession. HEC Montréal

2015 The Stable Money Association: The Performativity of Inflation. Henley Business School, University of Reading

Refereed Conference Presentations

2020 What Makes Research Possible? The Management Studies Research Division at the London School of Economics. American Accounting Association Annual Meeting, Atlanta

2018 Antecedents of the International Association for Accounting Education and Research (1966–1983): The Initiatives of Raymond J. Chambers, Adolf Enthoven, and Seigo Nakajima. American Accounting Association Annual Meeting, National Harbor, Maryland

2018 Accounting Measurements, Profit, and Loss: A Science Fiction Play in One Act by Harold C. Edey, Canadian Academic Accounting Association Annual Meeting, Calgary

2018 Accounting Measurements, Profit, and Loss: A Science Fiction Play in One Act by Harold C. Edey, 12th Interdisciplinary Perspectives on Accounting Conference, University of Edinburgh

2017 Accounting Measurements, Profit, and Loss: A Science Fiction Play in One Act by Harold C. Edey. Qualitative Accounting Research Symposium, College of Business and Economics, University of Guelph

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2017 The History of the Fair Value Term and its Measurements. Critical Perspectives on Accounting Conference, Faculty of Business Administration, Laval University

2016 The History of the Fair Value Term and its Measurements. Qualitative Accounting Research Symposium, College of Business and Economics, University of Guelph

2016 Elmer G Beamer and the American Institute of Certified Public Accountants: The Pursuit of a Cognitive Standard for the Accounting Profession. American Accounting Association Annual Meeting, New York City

2015 Speculative Accounting, Hyperobjects, and Symbiogenesis. American Accounting Association Annual Meeting, Chicago

2015 The Stable Money Association: The Performativity of Inflation. 17th World Economic History Congress, Kyoto, Japan

2015 Elmer G Beamer and the American Institute of Certified Public Accountants: The Pursuit of a Cognitive Standard for the Accounting Profession. 19th Annual Financial Reporting and Business Communication Conference, School of Economics, Finance and Management, University of Bristol

2015 Speculative Accounting, Hyperobjects, and Symbiogenesis. Interdisciplinary Perspectives on Accounting Conference, Stockholm Business School, Stockholm University

2015 Speculative Accounting, Hyperobjects, and Symbiogenesis. Alternative Accounts Conference, Telfer School of Management, University of Ottawa

2015 Speculative Accounting, Hyperobjects, and Symbiogenesis. British Accounting and Finance Association, University of Manchester

2014 R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s. Critical Perspectives on Accounting Conference, Schulich School of Business, York University

2014 R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s. British Accounting and Finance Association, London School of Economics and Political Science (LSE)

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2013 R. J. Chambers and the AICPA’s Postulates and Principles Controversy: A Case of Vicarious Action. Academy of Accounting Historians 40th Anniversary Conference, University of Wisconsin Oshkosh

2013 The Australian Accounting Academic in the 1950s: R. J. Chambers and Networks of Accounting Research. British Accounting and Finance Association, Newcastle, United Kingdom

2012 The Rise and Fall of Comprehensive Accounting Theories: R. J. Chambers and Continuously Contemporary Accounting. Alternative Accounts Conference, Faculty of Business Administration, Laval University

2012 The Rise and Fall of Comprehensive Accounting Theories: R. J. Chambers and Continuously Contemporary Accounting. British Accounting and Finance Association, Brighton, United Kingdom

2011 The Rise and Fall of Comprehensive Accounting Theories: R. J. Chambers and Continuously Contemporary Accounting. Sixth Accounting History International Conference, WHU – Otto Beisheim School of Management

Awards, Scholarships, Fellowships, & Honors

2019–Pres. List of Teachers Ranked as Excellent by their Students, University of Illinois at Urbana–Champaign

2018 $33,800 Social Sciences and Humanities Research Council (SSHRC) Insight Development Grant, Government of Canada

2016 Research Support Grant for SSHRC Insight Development Application, University of Western Ontario (Western University)

2016, 2018 Educators’ Honour Roll, Telfer School of Management, University of Ottawa

2015, 2016 Research Grant, Faculty Research Development Fund (FRDF), University of Western Ontario (Western University)

2015, 2016, Research Grant, The CPA-Ivey Centre for Accounting & The Public 2017, 2018 Interest, Ivey Business School, University of Western Ontario (Western University)

2015 David G. Burgoyne Teaching Award for Outstanding Commitment to Student Development, Ivey Business School, University of Western Ontario (Western University)

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2014–2019 USC Teaching Honour Roll for Excellence in Teaching Business, University of Western Ontario (Western University)

2012 Margit F. and Hanns Martin W. Schoenfeld Scholarship in Accounting History, Academy of Accounting Historians, American Accounting Association

2012 Pump Priming Funds & Research Grant, School of Management, Royal Holloway, University of London

2010–2013 Research & Maintenance Scholarships, School of Management, Royal Holloway, University of London

2009 Graduate Support Scheme Award, London School of Economics and Political Science (LSE)

2008 Magna Cum Laude (3.88/4.00 GPA), University Honors, & Departmental Honors in Accounting, Davis College of Business, Jacksonville University

2007 Green Key Honorary Leadership Society, Jacksonville University

2007 Phi Sigma Iota International Foreign Language Honor Society, Omicron Delta Kappa National Leadership Honor Society, & Phi Kappa Phi Honor Society

2007 Who’s Who Among Students in American Universities and Colleges

2007–2008 Bert L. Thomas Memorial Scholarship, Richard D. Sanborn Jr. Scholarship, & Peter Carlton Anderson Memorial Scholarship, Davis College of Business, Jacksonville University

2006–2008 Presidents Honor Roll (3), Dean’s List (5), & International Student Academic Scholarship, Davis College of Business, Jacksonville University

Professional Memberships

2018–Pres. International Association for Accounting Education & Research (IAAER)

2018–Pres. Canadian Academic Accounting Association (CAAA)

2012–Pres. American Accounting Association (AAA)

2011–Pres. British Accounting and Finance Association (BAFA)