JON NATHAN KERR, PhD, CPA ASSISTANT PROFESSOR THE OHIO STATE UNIVERSITY FISHER COLLEGE OF BUSINESS 2100 NEIL AVENUE 400 FISHER HALL COLUMBUS, OH 43210 Email: kerr.360@osu.edu Office: Fax: EDUCATION Columbia University in the City of New York, Graduate School of Business, New York, NY Doctor of Philosophy (Ph.D.), Accounting, October 2013 Master of Philosophy (M.Phil.), Accounting, May 2011 Brigham Young University, Marriott School of Management, Provo, UT Master of Accountancy (M.Acc.), Emphasis in Taxation, April 2006 Bachelor of Science (B.S.), Accounting (Minors in Economics and Japanese), April 2006 RESEARCH PUBLICATIONS Kerr, J. N., and Ozel, N. B. (2015) Earnings Announcements, Information Asymmetry, and Timing of Debt Offerings. The Accounting Review: November 2015, Vol. 90, No. 6, pp. 2375-2410. RESEARCH WORKING PAPERS Illiquidity and Price Informativeness with Gil Sadka (University of Texas at Dallas) and Ronnie Sadka (Boston College) Transparency, Information Shocks, and Tax Avoidance Sole-authored (Based on Job Market Paper) Why are Taxes Value Relevant? Cross-Country Evidence on the Proxy for Profitability Role of Tax Surprise Sole-authored Compliance Costs and Book-Tax Conformity: Evidence from Fees Paid to Auditors with Kathleen M. Bakarich (Hofstra University) The Effect of Corporate Governance on Tax Avoidance: Evidence from Governance Reforms with Richard Price (University of Oklahoma) and Francisco Roman (George Mason University) Use of Cash Tax Savings: An International Study with Danielle Green (Fordham University) PRESENTATIONS 2017 Texas Christian University Florida State University Page 1
Utah State University 2016 Annual Conference on Taxation, National Tax Association, Baltimore, MD The Ohio State University Baruch-Fordham-Rutgers Accounting Research Symposium, Baruch College CUNY ATA Midyear Meeting, Orlando, FL 2015 2014 Utah State University Summer Symposium, Centre for Business Taxation, University of Oxford, Discussant 2013 Accounting Research Workshop, Columbia University Baruch College The City University of New York London Business School Cornell University Washington University in St. Louis 2012 AAA/ University of Miami Accounting Rookie Recruiting and Research Camp, Miami, FL Accounting Research Workshop, Columbia University 12 th Annual Trans-Atlantic Doctoral Conference, London Business School 2011 11 th Annual Trans-Atlantic Doctoral Conference, London Business School Accounting Research Workshop, Columbia University 2010 Accounting Research Workshop, Columbia University NOTABLE CONFERENCE PARTICIPATION 2016 Annual Conference on Taxation, National Tax Association, Baltimore, MD Baruch-Fordham-Rutgers Accounting Research Symposium ATA Midyear Meeting, Orlando, FL 2015 5 th Annual SWUFE Baruch Accounting Symposium 2014 The Burton Workshop, Columbia University Centre for Business Taxation Summer Symposium, University of Oxford Tax-Efficient Supply Chain Management Conference, The University of North Carolina at Chapel Hill ATA Mid-Year Meeting, San Antonio, TX UNC Tax Symposium, The University of North Carolina at Chapel Hill 2013 The Burton Workshop, Columbia University 2012 AAA/ University of Miami Accounting Rookie Recruiting and Research Camp, Miami, FL The Burton Workshop, Columbia University 12 th Annual Trans-Atlantic Doctoral Conference, London Business School 2011 The Burton Workshop, Columbia University Page 2
AAA/Deloitte/J. Michael Cook Doctoral Consortium, Lake Tahoe, CA 11 th Annual Trans-Atlantic Doctoral Conference, London Business School 2010 The Burton Workshop, Columbia University 8 th Annual FASB Ph.D. Summer Program, Norwalk, CT ATA/KPMG Tax Doctoral Consortium, Denver, CO Joint NYU/Columbia Accounting Conference, Columbia University UNC Tax Doctoral Seminar, The University of North Carolina at Chapel Hill 2009 The Burton Workshop, Columbia University Joint NYU/Columbia Accounting Conference, New York University 2008 The Burton Workshop, Columbia University ACADEMIC POSITIONS Assistant Professor, 2017 Present The Ohio State University, Fisher College of Business, Columbus, OH Visiting Assistant Professor, Summer 2017 The Ohio State University, Fisher College of Business, Columbus, OH Assistant Professor, 2013 2017 Baruch College CUNY, Zicklin School of Business, New York City, NY TEACHING AND PROFESSIONAL EXPERIENCE Baruch College CUNY, Zicklin School of Business, New York, NY Graduate (Masters), Federal Income Taxation: Theory and Practice, Winter 2015 Undergraduate, Federal Income Taxation, 2013 2017 Columbia University, Graduate School of Business, New York, NY Teaching Assistant, Financial Accounting (MBA, EMBA, and Undergrad), 2009 2013 Teaching Assistant, Financial Planning and Analysis (EMBA), Fall 2011 Instructor, Excel Workshop for Incoming MBA Students, Fall 2011 Research Assistant, 2008 2010 Grant Thornton LLP, Seattle, WA Senior Associate, Strategic Federal Tax Services (SFTS) Consulting Group, 2008 Associate, Strategic Federal Tax Services (SFTS) Consulting Group, 2007 2008 Associate, Federal and State Income Tax Compliance Group, 2006 2007 Brigham Young University, Marriott School of Management, Provo, UT Teaching Assistant, Accounting Lab, 2004 2006 Research Assistant, Professor Robert Crawford, 2005 Teaching Assistant, Accounting Junior Core: MS Access Module, 2004 2005 Page 3
ACADEMIC INTERESTS AND PURSUITS Research: International Accounting and Taxation; Corporate Tax Avoidance, Tradeoffs, and Policy; Firm Information Environment; Capital and Debt Markets; Analyst Behavior and Forecasts; Equity Valuation and Asset Pricing Teaching: Federal Tax Planning (Scholes-Wolfson); Federal Income Taxation (Corporate and Individual); Financial Accounting; Financial Statement Analysis; Tax Research; Managerial Accounting AWARDS, CERTIFICATIONS, HONORS, AND MEMBERSHIPS Doctoral Faculty, The Graduate School and University Center s Ph.D. Program in Business, Baruch College CUNY, 2016 2017 PSC-CUNY Research Award, Cycle 47 Grant Recipient, 2016 PSC-CUNY Research Award, Cycle 46 Grant Recipient, 2015 PSC-CUNY Research Award, Cycle 45 Grant Recipient, 2014 Certified Public Accountant (CPA) in the State of Washington, 2007 Present American Institute of CPAs (AICPA), Member Washington Society of Certified Public Accountants (WSCPA), Member American Accounting Association (AAA), Member American Finance Association (AFA), Member American Taxation Association (ATA), Member Financial Accounting and Reporting Section (FARS), Member National Tax Association (NTA), Member Graduate Fellowship, Columbia University, 2008 2013 AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow, 2011 Ernst & Young JATA Conference Travel Grant, 2010 Research Assistantship, Columbia University, 2008 2010 Beta Gamma Sigma Honor Society, Member GSM/Marriott Scholarship, Brigham Young University, 2005 2006 Dean s List, BYU Marriott School of Management PricewaterhouseCoopers xtax Competition, Participant and 2 nd Place Winner, 2004 and 2005 Eagle Scout, Boy Scouts of America ACADEMIC SERVICE Committee Member, ATA Annual Meeting Committee, 2016 2017 Committee Member, JATA Conference Committee, 2015 2016 Committee Member, ATA Membership Committee, 2014 2015 Committee Member, Dissertation Committee, Baruch College CUNY 2017 Liora Schulman 2016 Kathleen M. Bakarich, Initial Placement: Hofstra University Committee Member, Second Year Advancement Committee, Baruch College CUNY Page 4
2016 Zhiyuan Tu 2014 Kathleen M. Bakarich Liora Schulman Committee Member, Committee on Academic Standing, Baruch College CUNY, 2013 2017 Ad hoc Reviewer: The Accounting Review Contemporary Accounting Research Review of Accounting Studies Journal of the American Taxation Association Accounting Horizons JATA Conference AAA Annual Meeting, FARS AAA Annual Meeting, International AAA Annual Meeting, Taxation ATA Midyear Meeting AAA Northeast Region, FARS AAA Northeast Region, Taxation COMMUNITY AND OTHER SERVICE Youth Soccer Referee, Westside Soccer League, New York, NY, 2013 2014 Volunteer Tax Preparer, IRS Volunteer Income Tax Assistance (VITA) Lab, BYU, 2004 2005 Full-Time Missionary, Kobe, Japan, The Church of Jesus Christ of Latter-day Saints, 1999 2001 Page 5