Joseph H. Schroeder, Ph.D., CPA

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Joseph H. Schroeder, Ph.D., CPA Accounting Department Phone: (812) 855-7854 Kelley School of Business Cell: (317) 417-8391 Indiana University Suite 540, 1309 E. 10 th Street Bloomington, IN 47405 EDUCATION AND CERTIFICATION, Eli Broad College of Business Ph.D. in Accounting Ball State University, Miller College of Business M.S. in Accounting B.S. in Accounting (Summa Cum Laude, Honors College) Certified Public Accountant, State of Indiana Top Ten CPA Score in Indiana for 2004 East Lansing, MI December 2013 Muncie, IN July 2004 July 2003 2006 to Present ACADEMIC AND PROFESSIONAL WORK EXPERIENCE Indiana University, Kelley School of Business Assistant Professor Acting Assistant Professor, Eli Broad College of Business Research and Teaching Assistant Ernst & Young, LLP Audit Senior Bloomington, IN January 2014 to Present July to December 2013 East Lansing, MI May 2008 to May 2013 Indianapolis, IN 2003, 2004 to 2008 RESEARCH INTERESTS Auditing, Disclosures, Financial Reporting, Auditing/Financial Accounting Standards, and Tax PUBLICATIONS Allee, K. D., D. P. Lynch, K. R. Petroni and J. H. Schroeder. 2013. Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil? Contemporary Accounting Research, Forthcoming. Schroeder, J. H. and C. E. Hogan. 2013. The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms. Auditing: A Journal of Practice and Theory. 32 (4): 95-127.

WORKING PAPERS What is the Role of Auditing in Earnings Announcement Disclosures? The Impact of Audit Completeness and Quality on GAAP Disclosure Details (Dissertation) Has SOX Standardized the Financial Statement Audit? An Examination of Audit Quality and Analyst Forecast Properties with Matthew Hoag and Mark Myring (under 1 st round review at Auditing: A Journal of Practice and Theory) Terminal Year Auditor/Client Bargaining Power: What are the Implications for Mandatory Audit Firm Rotation? with Jagadison Aier and Keith Jones Do Annual Internal Control Audits and Management Assessments Impact Quarterly Financial Reporting Quality? with Marcy Shepardson What is the Value of Audited Disclosures to Equity Market Participants? An Examination of Market Consequences of Audited vs. Unaudited Annual Earnings Announcements with Nathan Marshall and Teri Yohn Jumping the Gun: The Consequences of Issuing the Earnings Announcement when the Audit is Less Complete with Scott Bronson and Adi Masli RESEARCH IN PROGRESS Audit Complexity: A Framework and Empirical Analysis with Chris Hogan and Roger Martin TEACHING INTERESTS Auditing and Financial Accounting TEACHING EXPERIENCE ACC 301 Intermediate Financial Accounting II Rating: 4.66/5.0 scale (5 highest and 1 lowest) Fall 2011 ACC 201 Introduction to Financial Accounting Average Rating (2 sections): 4.54/5.0 scale (5 highest and 1 lowest) Spring 2010 Average Rating (2 sections): 4.50/5.0 scale (5 highest and 1 lowest) Fall 2009 PIM 811 Financial Accounting Concepts (Weekend MBA) Summer 2011 Coordinated evening recitation sessions 2

INVITED WORKSHOP AND CONFERENCE PRESENTATIONS AAA Auditing Midyear Meeting San Antonio, TX 2014 Ball State University (Miller) Muncie, IN 2013 University of Kansas Lawrence, KS 2013 AAA Annual Meeting Anaheim, CA 2013 University of Southern California (Leventhal) Los Angeles, CA 2013 University of Wisconsin - Madison (Wisconsin) Madison, WI 2013 George Mason University Fairfax, VA 2013 University of Missouri (Trulaske) Columbia, MO 2013 Indiana University (Kelley) Bloomington, IN 2013 University of Miami Coral Gables, FL 2013 Pennsylvania State University (Smeal) University Park, PA 2013 (Broad) East Lansing, MI 2013 Miami Rookie Camp Coral Gables, FL 2012 (Broad) East Lansing, MI 2012 AAA Annual Meeting Washington, DC 2012 AAA Annual Meeting Denver, CO 2011 (Broad) East Lansing, MI 2010 (Broad) East Lansing, MI 2009 INVITED DISCUSSIONS Discussant, AAA Annual Meeting Anaheim, CA 2013 Discussant, AAA Auditing Midyear Meeting Savannah, GA 2012 Discussant, AAA Annual Meeting Denver, CO 2011 Discussant, AAA Auditing Midyear Meeting Albuquerque, NM 2011 INVITED CONFERENCES University of Texas Accounting Conference Austin, TX 2009 PROFESSIONAL AFFILIATIONS Member, American Accounting Association Member, Canadian Academic Accounting Association Member, AAA Auditing Section Member, AAA Financial Accounting and Reporting Section HONORS AND AWARDS Ball State Graduate of the Last Decade Award 2013 MSU Student Excellence in Research Award 2012 Ball State Accounting Alumni 3 Under 30 Award 2011 3

MSU Department of Residence Life Teaching Recognition 2009 Ernst & Young and Departmental Fellowships 2008 to 2013 Indiana CPA Society Top Ten CPA Exam Score Award 2004 Financial Executive International Student of the Year (Ball State) 2002 & 2003 Beta Gamma Sigma (Ball State) 2002 Member of the Varsity Men s Swim Team (Ball State) 2000 ACADEMIC AND SERVICE ACTIVITIES Author of Three Summaries for AAA Auditing Section Research Summary Database Volunteer Reviewer for AAA Annual Meeting Paper Submission Auditing 2011 to 2013 Volunteer Reviewer for AAA Auditing Section Midyear Meeting 2011, 2013 Discussant for AAA Annual Meeting 2011 Discussant for AAA Auditing Section Midyear Meeting 2011 & 2012 Ph.D. Student Representative on MSU AIS Department Advisory Committee 2008 to 2009 4

REFERENCES Professor Chris E. Hogan Associate Professor of Accounting Co-director, Accounting Doctoral Program East Lansing, MI 48824 (517) 353-8647 hogan@bus.msu.edu Professor Marilyn F. Johnson Associate Professor of Accounting East Lansing, MI 48842 (517) 432-0152 john1614@bus.msu.edu Professor Kathy Petroni Deloitte/Michael Licata Professor of Accounting East Lansing, MI 48842 (517) 432-2924 petroni@bus.msu.edu 5