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Mark Lang University of North Carolina at Chapel Hill

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Mark Lang University of North Carolina at Chapel Hill Powered By Docstoc
					                               Mark H. Lang

                          Thomas W. Hudson, Jr./
             Deloitte and Touche L.L.P. Distinguished Professor
                       Kenan-Flagler Business School
                        University of North Carolina
                        Chapel Hill, NC 27599-3490
                              (919) 962-1644

                                October 2011

EDUCATION    Ph.D., Accounting and Economics, University of Chicago Graduate
             School of Business, 1990.
             M.B.A., Finance and Accounting, University of Chicago Graduate School
             of Business, 1986.
             B.S., Accounting, Sioux Falls College, 1981.
             C.P.A., Oklahoma, 1983.

EXPERIENCE   University of North Carolina, Asst./Assoc./Full/Chaired Professor, 1994-
             University of Queensland, Visiting Professor, 2002
             Stanford University, Assistant Professor, 1989-1994
             University of Chicago, Research Assistant and Tutor, 1985-1989
             Amoco Corporation, Financial Analyst, 1981-1985

HONORS AND   MBA Teaching All-Star Award, 2004-2009.
AWARDS       Weatherspoon Outstanding Research Award, 2005.
             MBA Outstanding Contribution Award, 2000.
             MBA Outstanding Teaching Award, 1998.
             Kenan Institute Fellowship, 1998.
             O’Herron Fellowship, 1996.
             KPMG Peat Marwick Foundation Tax Research Opportunity Grant, 1993
             KPMG Peat Marwick Foundation Faculty Research Fellowship, 1992-
             1993
             New York Stock Exchange Grant for Research on Germany, 1992
             Stanford Business School Trust Faculty Fellowship, 1991-1992
             Arthur Andersen and Co. Foundation Fellowship, 1988-1989
             American Accounting Association Consortium Fellow, 1988
             Peat Marwick Foundation Fellowship, 1986-1987
             Amoco Foundation Fellowship, 1985-1986
             University of Chicago Fellowship, 1985-1989
RESEARCH       “Time-Varying Stock Price Response to Earnings Induced by Uncertainty
PUBLICATIONS   about the Time Series Process of Earnings,” Journal of Accounting
               Research, 1991.

               “Cross-Sectional Determinants of Analyst Ratings of Corporate
               Disclosure,” with Russell Lundholm, Journal of Accounting Research,
               1993. Abstract in The Certified Financial Analyst Digest, 1994; included
               in required readings for the Certified Financial Analyst Examination.

               “Geographic Income Shifting by Multinationals in Response to Tax Rate
               Changes,” with Ken Klassen and Mark Wolfson, Journal of Accounting
               Research, 1993.

               “The Value-Relevance of German Accounting Measures: An Empirical
               Analysis,” with Trevor Harris and H. Peter Moeller, Journal of Accounting
               Research, 1994. Abstract in the International Society of Financial
               Analysts Journal, 1995.

               “The Effects of Accounting Diversity: Evidence from the European
               Union,” with Peter Joos, Journal of Accounting Research, Supplement,
               1994.

               “Zur Relevanz der Jahresabschlußgrößen Erfolg und Eigenkapital für die
               Aktienbewertung in Deutschland und den USA,“ with Trevor Harris and
               H. Peter Moeller, Schmalenbachs Zeitschrift für betriebswirtschaftliche
               Forschung, 1995.

               “An Empirical Analysis of Employee Stock Option Exercise Behavior,”
               with Steven Huddart, Journal of Accounting and Economics, 1996. Cited
               in The New York Times, Business Week, Fortune, Inc. Magazine, Money,
               North Carolina Business, Smart Money, and The St. Louis Business
               Journal.

               “Foreign Companies and U.S. Securities Markets: Financial Reporting
               Issues and Suggestions for Research,” with Carol Frost, Accounting
               Horizons, 1996.

               “The Relation between Security Returns, Firm Earnings and Industry
               Earnings,” with Russell Lundholm, Contemporary Accounting Research,
               1996.

               “Corporate Disclosure Policy and Analyst Behavior,” with Russell
               Lundholm, The Accounting Review, 1996. Abstract in the National
               Investor Relations Institute’s Body of Knowledge, 1995.
“Book Review of ‘International Financial Reporting and Analysis: A
Casebook,’” International Journal of Accounting, 1998.

“Cross-Jurisdiction Income Shifting and Earnings Valuation,” with Julie
Collins and Deen Kemsley, Journal of Accounting Research, 1998.

“Discussion of ‘Bridging the Information Gap: Quarterly Conference Calls
as a Medium for Voluntary Disclosure.’” Review of Accounting Studies,
1998.

“Explaining Stock Option Exercise Through Reference Points,” with Chip
Heath (Duke University) and Steven Huddart (Duke University), Quarterly
Journal of Economics, 1999. Cited in the Philadelphia Enquirer and
CNNfn.

“Capitalization of Capital Gains Taxes: Evidence from Stock Price
Reactions to the 1997 Rate Reduction,” with Doug Shackelford, Journal of
Public Economics, 1999.

“Voluntary Disclosure and Equity Offerings: Reducing Information
Uncertainty or Hyping the Stock,” with Russell Lundholm, Contemporary
Accounting Research, 2000. Cited in Barrons.

“Discussion of ‘Stock Performance and Intermediation Changes
Surrounding Sustained Increases in Disclosure,” Contemporary
Accounting Research, 2000.

“Information Distribution within Firms: Evidence from Stock Option
Exercises,” with Steven Huddart, Journal of Accounting and Economics,
2002. Winner of the Best Paper Award at the 2001 Journal of Accounting
and Economics Conference.

“Empirical Evidence on the Evolution of International Earnings,” with
Judy Land, The Accounting Review, 2003, presented at the 2002
Accounting Review Quality of Earnings Conference.

“ADRs, Analysts, and Accuracy: Do ADRs Improve a Firm's Information
Environment and Lower its Cost of Capital?,” with Karl Lins and Darius
Miller, Journal of Accounting Research, 2003, presented at the 2002
Journal of Accounting Research Conference.

“How Representative are Cross-Listed Firms? An Analysis of Firm and
Accounting Quality,” with Jana Raedy and Michelle Yetman, Journal of
Accounting Research, 2003, presented at the 2002 Journal of Accounting
Research Conference.
“International Accounting in Light of Enron: Insights from Empirical
Research,” N.C. Journal of International Law & Commercial Regulation,
2003, presented at the 2003 symposium on “International Accounting
Standards in the Wake of Enron.”

“Employee Stock Options, Corporate Taxes and Debt Policy,” with John
Graham and Doug Shackelford, Journal of Finance, 2004.

“Do Analysts Matter Most When Investors are Protected Least?:
International Evidence,” with Karl Lins and Darius Miller, Journal of
Accounting Research, 2004.

“Employee Stock Options and Valuation,” Monograph for the Research
Foundation of the Association for Investment Management and Research,
2004.

“Bringing Down the Other Berlin Wall: Germany’s Repeal of the
Corporate Capital Gains Tax,” with Courtney Edwards, Edward Maydew
and Douglas Shackelford, Journal of the American Taxation Association,
2004.

“Earnings Management and Cross Listing: Are Reconciled Earnings
Comparable to US Earnings,” with Jana Raedy and Wendy Wilson,
Journal of Accounting and Economics, 2006, presented at the 2004
Journal of Accounting and Economics Conference.

“Employee Stock Options and Taxes,” with Courtney Edwards, John
Graham and Douglas Shackelford, Journal of Investment Management,
2006.

“Governance and the Split of Options between Executive and Non-
Executive Employees,” with Wayne Landsman and Shu Yeh, 2007,
Journal of Accounting, Auditing and Finance, presented at the 2006
Journal of Accounting, Auditing and Finance conference

“The Effect of Sarbanes Oxley on Cross Listing: A Discussion of
Piotroski and Srinivasan (2008)”, 2008, Journal of Accounting Research.

“International Accounting Standards and Accounting Quality,” with Mary
Barth and Wayne Landsman, 2008, Journal of Accounting Research.

“Analyst Following, Information Asymmetry and Cost of Capital: A
Discussion of Bowen, Chang and Cheng (2008),” 2008, Contemporary
Accounting Research.
               “Volume and Price Patterns Around a Stock’s 52-Week Highs and Lows:
               Theory and Evidence,” 2009, Management Science.

               “Book Review of, ‘Research, Standard Setting, and Global Financial
               Reporting,’ M.E. Barth, 2010, The Accounting Review.

               “Transparency and Liquidity Uncertainty in Crisis Periods,” with Mark
               Maffett, presented at the Journal of Accounting and Economics
               conference, 2011, Journal of Accounting and Economics.

               “Economic Effects of Transparency in International Equity Markets: A
               Review and Suggestions for Future Research,” with Mark Maffett, 2011,
               Foundations and Trends in Accounting.

               “Transparency, Liquidity and Valuation: International Evidence on When
               Transparency Matters Most,” with Karl Lins and Mark Maffett, 2012,
               forthcoming, Journal of Accounting Research.

               “Corporate Transparency and Uncertainty about Liquidity,” 2012,
               forthcoming, Journal of Applied Corporate Finance.

               “Accounting Standards-Based and US GAAP-Based Accounting Amounts
               Comparable?” with Mary Barth, Wayne Landsman and Christopher,
               Williams, 2012, forthcoming, Journal of Accounting and Economics.


WORKING        “Listing Choices and Self-Regulation: The Experience of the AIM,” with
PAPERS          Joseph Gerakos and Mark Maffet.

               “Earnings Comovement and Accounting Comparability: The Effect of
               Mandatory IFRS Adoption,” with Mark Maffett and Ed Owens.

               “Institutional Trading and Corporate Performance,” with M. McNichols.

OTHER          Response to the FASB Exposure Draft, “Using Cash Flow Information in
PUBLICATIONS   Accounting Measurement,” Financial Accounting Standards Committee,
               Accounting Horizons, 1998.

               Response to the FASB Invitation to Comment, “Disclosure Effectiveness,”
               Financial Accounting Standards Committee, Accounting Horizons, 1997.

               Response to the FASB Invitation to Comment, “Recommendations of the
               AICPA Special Committee on Financial Reporting and the Association for
               Investment Management and Research,” Financial Accounting Standards
               Committee, Accounting Horizons, 1997.
             Response to the FASB Exposure Draft, “Consolidated Financial
             Statement: Policy and Procedures,” Financial Accounting Standards
             Committee, Accounting Horizons, 1996.

COURSES      Financial Accounting, M.B.A. core course
TAUGHT       Integrative Exercise, M.B.A. core course
             Introduction to Accounting, Undergraduate elective course
             International Financial Reporting, M.B.A. elective course
             Financial Accounting Research, M.A.C. elective course
             Seminar in Accounting Research, Ph.D. course
             Analytical Skills Workshop, M.B.A. preparatory course
             MBA Integrative Case, responsible for development and implementation,
             2002, 2004-
             Honours Accounting Research, University of Queensland

MAJOR        KFBS Promotion and Tenure Committee, 2004- ; Chair, 2006- ;
UNIVERSITY   Faculty Advisory Committee, 2002-2003.
SERVICE      MBA Revision Program Team, 1999, 2003.
             Chair of the MBA Core Coordination Committee, 1997-.
             MBA Curriculum Revision Subcommittee, 1996, 1998.
             MBA Program Committee, 1995-.
             Salary Committee, 1996.
             Recruiting committee chairman for the accounting group, 1994-96.
             Workshop committee chairman for the accounting group, 1996-98.

OTHER        Editorial Board, Journal of Accounting Research, 2000-, Journal of
SERVICE      Accounting and Economics, 2011-, Review of Accounting Studies, 1996-,
             Contemporary Accounting Research, 2003-, Journal of Accounting,
             Auditing and Finance, 2011-, Journal of International Financial
             Management and Accounting, 1994-, Journal of International Accounting
             Research, 2000-, The Accounting Review, 1996-1999.

             Presentation on “(Why) Does Transparency Matter,” Journal of
             Accounting, Auditing and Finance Conference, 2011.

             Distinguished Resident Faculty and speaker on “International Research,”
             AAA Doctoral Consortium, Lake Tahoe, 2011.

             Presentation on “Transparency, Liquidity and Crises” at the CARE/
             CEASA Conference, 2011.

             Presentation on “Transparency and Liquidity Uncertainty in Crisis
             Periods,” at the Journal of Accounting and Economics Conference, 2010.
Presentation on “Transparency and Liquidity Uncertainty in Crisis
Periods,” at the FRIAS/Review of Financial Studies Conference on
“Information, Liquidity and Trust in Incomplete Financial Markets.”

Presentation on “International Accounting Research,” International
Accounting Section of the American Accounting Association, 2010.

Presentation on Transparency and Valuation, Financial Accounting
Standards Board, 2009.

Member of the Financial Accounting Standards Advisory Council
(FASAC), 2008-; Steering Committee Member, 2009-.

Presentation on “International Accounting Research,” Doctoral/New
Faculty Consortium of the International Accounting Section of the
American Accounting Association, 2009.

Roundtable testimony, IFRS in US Markets, Securities and Exchange
Commission, 2008.

Session chair, Disclosure Session, Western Finance Association annual
meeting, 2007.

Presentation on “The Impact of IFRS Adoption on the Properties of
Financial Reports,” Corporate Governance Roundtable, San Diego State
University, 2007.

Presentation on “International Accounting Standards and Accounting
Quality,” International Accounting Convergence and Capital Market
Integration Conference, New York University, 2006.

Presentation on “International Accounting Standards and Accounting
Quality,” Sanford Bernstein Conference on Controversies in Quantitative
Finance, 2006.

Presentation on “Law Endowments and Property Rights,” Conference on
the Foundations of Accounting, Emory University, 2006.

Visiting Faculty and presenter on International Accounting Quality,
American Accounting Association Doctoral Consortium, Tahoe, 2005.

Session organizer and moderator, Accounting and Corporate Finance
Session, American Finance Association annual meeting, 2005.

Presentation on International Accounting Research to the Canadian
Academic Accounting Association Doctoral Consortium, 2004.
Discussant at the National Bureau of Economic Research, Public
Economics Section, 2004.

Discussant at the Contemporary Accounting Research conference, 2004.

Presentation on “International Accounting in Light of Enron: Insights
from Empirical Research,” N.C. Journal of International Law &
Commercial Regulation symposium on “International Accounting
Standards in the Wake of Enron.”

Academic representative on the AICPA Blockage Factor Taskforce, 2002-
2003.

Member of the International Accounting Standards Board Shared-Based
Payment Advisory Group, 2002.

Presentation of the National Association of Stock Plan Professionals on
Employee Stock Options, 2000.

Testimony before the Financial Accounting Standards Board on “Using
Cash Flow Information in Accounting Measurement,” 1998.

Discussant at the Review of Accounting Studies and Contemporary
Accounting Research conferences, 1998.

Chairman of the Annual Program Committee of the American Accounting
Association’s Financial Reporting Section, 1997.

Presentation at the Association for Investment Management and Research
Annual Meeting on International Accounting Standards, 1997.

Discussant at the Financial Reporting Section Conference, 1997.

Panelist on International Accounting Standards, American Accounting
Association Annual Meeting, 1997.

Presentation at the FASB on “Recommendations of the AICPA Special
Committee on Financial Reporting and the Association for Investment
Management and Research,” 1997.

Presentation at the AAA/FASB Conference on the future of the accounting
model, 1996.

Testimony before the Financial Accounting Standards Board on
Consolidation Policy and Procedures, 1996.
Member of the Editorial Board, Review of Accounting Studies, 1996 - .

Member of the Doctoral Consortium Committee of the American
Accounting Association, 1996.

Presentation to the National Association of Stock Plan Professionals on
Employee Stock Options, 1995.

Member of the Editorial Board, Journal of International Financial
Management and Accounting, 1995 - .

Moderator at the International Accounting Research Conference of the
American Accounting Association, 1995.

Presentation to the Financial Accounting Standards Board on Employee
Stock Options, 1994.

Presentation to the ShareData Annual Users Conference on Employee
Stock Options, 1994 and 1995.

Chairman of the Annual Program Committee of the American Accounting
Association’s International Accounting Section, 1994.

Member of the Editorial Advisory and Review Board of The Accounting
Review, 1994 - 1997.

Member of the International Accounting Research Conference Committee
of the American Accounting Association, 1994-1995.

Presentation on the International Stock Valuation Process, at the Stanford
Center for International Security and Arms Control Defense Conversion
Seminar, 1993.

Member of the American Accounting Association’s International
Accounting Research Conference Proposal Committee, 1992.

Co-organizer and speaker at the Conference on Financial Management
Under the Market Economy, Moscow State University, 1992.

Presentation on Business Accounting, Investment and Finance at the
International Security and Arms Control Conference on Industrial
Demilitarization, Privatization, Economic Reform, and Investment in
Russia, 1992.
                Presentation on International Accounting Issues to visiting members of the
                Swedish Association of CPA’s, 1991 and 1992.

                Faculty mentor to Prof. Tatiana Krylova, Moscow State University, 1991-
                1992.

                Reviewer for the Journal of Accounting Research, Journal of Accounting
                and Economics, Journal of Financial Economics, Journal of Finance,
                Review of Financial Studies, Contemporary Accounting Research,
                Management Science, The Accounting Review, National Tax Journal,
                Review of Accounting Studies, Journal of Public Economics, Journal of
                International Accounting, Accounting and Business Research, Journal of
                Accounting, Auditing and Finance, Asian Business Journal, Advances in
                International Accounting, and Southwestern Publishing.

PRESENTATIONS   University of Arizona, 1993
                University of British Columbia, 2007
                Boston Area Research Consortium, 2008
                University of California-Berkeley, 1989, 1992, 2002
                University of California-Davis, 1992
                University of California-Los Angeles, 1992
                University of Chicago, 2009
                Columbia University, 1989, 1993, 1996
                Cornell University, 1989, 1997, 2003, 2010
                Duke University, 1989, 1997, 2005
                Emory University, 1993, 2000
                FRIAS Center, Freiburg University, 2010
                George Washington University 2006
                Harvard University, 1992, 1996, 2011
                University of Iowa, 1989, 2011
                University of Kansas, 1998
                London Business School, 2004
                University of Maryland, 2000
                Massachusetts Institute of Technology, 1993, 2003, 2010
                University of Melbourne, 2003
                University of Michigan, 1989, 1995, 1999, 2008
                University of Minnesota, 2004
                Monash University, 2003
                University of Nebraska, 1993
                New York University, 1996, 2006, 2011
                University of North Carolina, 1993, 1994, 1995
                Northwestern University, 1989, 1990, 1996, 2011
                Ohio State University, 1996
                University of Oregon, 2009
                University of Oklahoma, 2004
                Oklahoma State University, 2006
University of Pennsylvania, 1989, 1996, 2001, 2005, 2007, 2009
Pennsylvania State University, 1999, 2008
University of Queensland, 2003
Queensland Institute of Technology, 2003
University of Rochester, 1989
San Diego State University, 2007
Santa Clara University, 2009
Stanford University, 1989, 1990, 1991, 1992, 1993, 1994
University of Southern California, 2003
Southern Methodist University, 2005
Temple University, 2009
Tilburg University, 2010
University of Texas, 1989, 2007, 2010
Tilburg University, 2010
University of Toronto, 2003
Washington University, 1989, 1993
University of Virginia, 2005, 2009
University of Washington, 1992
William and Mary University, 1997
Yale University, 1989
Journal of Accounting and Economics Conference, 1991, 2002, 2004,
2010.
Journal of Accounting Research Conference, University of Chicago, 1993,
1994, 2002, 2005

				
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