Tim Bauer University of Illinois at Urbana-Champaign Office: 217-333-9409 204 Wohlers Hall, MC-706 Fax: 217-244-0902 1206 S. Sixth Street, Champaign, IL 61820 Email: tdbauer@illinois.edu ACADEMIC AND TEACHING POSITIONS 2011-present Assistant Professor of Accountancy, University of Illinois 2011 Lecturer of Accountancy, University of Illinois 2009-10 Seminar Leader, School of Accountancy Institute of Chartered Accountants of Ontario 2006-07 Lecturer, Centre for Business Entrepreneurship & Technology, University of Waterloo 2007 Teaching Assistant, University of Waterloo 2005 Lecturer of Taxation, Wilfrid Laurier University PROFESSIONAL POSITIONS 2003-06 Senior Staff Accountant, Assurance and Taxation, Ernst & Young LLP 2000 / 01 / 02 Co-op Staff Accountant, Assurance and Taxation, Ernst & Young LLP EDUCATION AND PROFESSIONAL CERTIFICATION 2011 PhD of Accounting, University of Waterloo 2005 Chartered Professional Accountant, CA (Ontario) 2003 Masters of Accounting, University of Waterloo 2002 B.A. (Honours), Chartered Accountancy Studies, University of Waterloo RESEARCH Interests Judgment/Decision-Making in Accounting, Auditing and Taxation Publications Trotman, K. T., T. D. Bauer, and K. A. Humphreys. 2015. Group Judgment and Decision Making in Auditing: Past and Future Research, Accounting, Organizations and Society 47: 56-72. Bauer, T. D. 2015. The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments. The Accounting Review 90 (1): 95-114. Bauer, T. D., B. Dehning, and T. C. Stratopoulos. 2012. The Financial Performance of Global Information and Communication Technology Companies. Journal of Information Systems 26 (2): 119-152. Working Papers Bauer, T. and C. Estep. One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process. Bauer, T., S. Hillison, M. Peecher, and B. Pomeroy. Do Auditors use More Thoughtful Decision Processes and Identify Better Fraud Planning Decisions when Advising Colleagues versus Deciding for Themselves? Autrey, R., T. Bauer, K. Jackson, and E. Klevsky. Connectors : A Corporate Resource for Managing Employee Turnover? 1
Bauer, T. and C. Estep. The IT Auditor Function on Financial Statement and Integrated Audits: Description of Practice and Avenues for Future Research. Bauer, T., A. Bucaro, and C. Estep. The Unintended Consequences of Material Weakness Reporting on Auditors Acceptance of Aggressive Client Reporting. Bauer, T., C. Estep, and E. Griffith. The Effects of Psychological Ownership on Specialists Judgments and Communication in Audit Teams. Works in Process Bauer, T., K. Hetrick, and J. Hobson. Feedback from Inspectors to Auditors: Effects of Regulatory Climate and Auditor Mindset on Audit Procedure Choice. Bauer, T., A. Bucaro, and C. Estep. A Potential Solution to the Unintended Consequences of Material Weakness Reporting on Auditors Acceptance of Aggressive Client Reporting. Bauer, A., T. Bauer, and D. Curran. Who are the Risk-Takers? Bauer, T., K. Hetrick, and H. Pesch. Exploring the Impact of Regulator Inspections and Deficiency Reporting on Auditor Performance. Invited Presentations One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and Audit Quality. 31 st Contemporary Accounting Research Conference, Waterloo, Canada. October 2016 (expected). American Accounting Association (AAA) Annual Meeting, Chicago, IL. August 2015 (presented by coauthor). International Symposium on Audit Research, Boston MA. June 2015 (presented by coauthor). Canadian Academic Accounting Association (CAAA) Annual Conference, Toronto, Canada. May 2015. European Accounting Association (EAA) Annual Congress, Glasgow, Scotland. April 2015. The Unintended Consequences of Material Weakness Reporting on Auditors Acceptance of Aggressive Client Reporting. Accounting Behavior and Organizations (ABO) Research Conference, Albuquerque NM. October 2016 (to be presented by coauthor). The Effects of Psychological Ownership on Specialists Judgments and Communication in Audit Teams. ABO Research Conference, Albuquerque NM. October 2016 (to be presented by coauthor) Do Auditors use More Thoughtful Decision Processes and Identify Better Fraud Planning Decisions when Advising Colleagues versus Deciding for Themselves? AAA Auditing Midyear Meeting, Scottsdale, AZ. January 2016 (presented by coauthor). ABO Research Conference, Nashville TN. October 2015 (presented by coauthor). University of Wisconsin, Madison WI. May 2015. Queen s University, Kingston, Canada. November 2014. University of Waterloo, Waterloo, Canada. November 2014 (presented by coauthor). Connectors : A Corporate Resource for Managing Employee Turnover? University of Pittsburgh, Pittsburgh PA. November 2015. University of Waterloo, Waterloo, Canada. November 2015. 2
The IT Auditor Function on Financial Statement and Integrated Audits: Description of Practice and Avenues for Future Research. AAA Annual Meeting, Chicago IL. August 2015. CAAA Annual Conference, Toronto, Canada. May 2015 (presented by coauthor). EAA Annual Congress, Glasgow, Scotland. April 2015 (presented by coauthor). AAA Auditing Midyear Meeting, Miami FL. January 2015 (presented by coauthor). Group Judgment and Decision Making in Auditing: Past and Future Research. Accounting, Organizations and Society 40 th Anniversary Event, London, UK. May 2015 (presented by coauthor). Accountants are Super-Heroes: But what is our Kryptonite and how do we Overcome? Queen s University and CPA Eastern Ontario, Kingston, Canada. November 2014. Financial Auditor and Specialist IT Auditor Relationships in Financial Statement Audits. University of Sao Paulo, Sao Paulo, Brazil. October 2013. ABO Research Conference, San Diego CA. October 2013 (presented by coauthor). The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments. ABO Research Conference, Atlanta GA. October 2012. EAA Annual Congress, Ljubljana, Slovenia. May 2012. AAA Annual Meeting, Denver CO. August 2011. CAAA Annual Conference, Toronto, Canada. May 2011. Corporate Reporting Awards and Financial Reporting Quality AAA Annual Meeting, Denver CO. August 2011. EAA Annual Congress, Istanbul, Turkey. May 2010. Massey University at Albany, Albany, New Zealand. March 2010 (presented by coauthor). Victoria University, Wellington, New Zealand. March 2010 (presented by coauthor). The Effects of Reward Type and Taxation on Performance. Behavioral Tax Symposium, George Mason University, Fairfax VA. June 2011. The Financial Performance of Global Information & Communication Technology Companies. University of Technology, Sydney, Sydney, Australia. April 2012 (presented by coauthor). AAA IS Section Midyear Meeting, Scottsdale AZ. January 2012 (presented by coauthor). CAAA Annual Conference, Toronto ON. May 2011. Use of Tax Professionals to Audit the Tax Accounts. Behavioral Tax Symposium, George Mason University, Fairfax VA. June 2009. Engagement Risk Environments and Justification Preferences that Eliminate Bias from Client Identification in the Judgment of Auditors. Craft of Accounting Workshop, CAAA Annual Conference, Montreal, Canada. June 2009. Discussant, AAA Annual Meeting: 2009-11. Discussant, AAA Auditing Midyear Meeting: 2013-14, 2016. Discussant, ABO Research Conference: 2010, 2012-14. Discussant, CAAA Annual Conference: 2012, 2016. Review Activities Academic Journal: Accounting, Organizations and Society; The Accounting Review; Auditing: A Journal of Practice & Theory; Behavioral Research in Accounting; Contemporary Accounting 3
Research; European Accounting Review; The International Journal of Accounting; Journal of Business Ethics Academic Conference: AAA Annual Meeting (2010-12, 2015); AAA Auditing Midyear Meeting (2011-12, 2015-17); ABO Research Conference (2010-11, 2013-16); Behavioral Tax Symposium (2014-16); CAAA Annual Conference (2010, 2012-16); American Tax Association Midyear Meeting (2010) Dissertation Committees Sean Hillison (Accountancy). Expected 2017. Cassandra Estep (Accountancy). 2016. Emory University. Elena Klevsky (Accountancy). 2016. University of New Mexico. Anthony Bucaro (Accountancy). 2015. Case Western Reserve University. HONORS AND AWARDS 2004-present Distinguished Alumnus, School of Accounting and Finance Fellowship Program, University of Waterloo 2013-14 List of Teachers Ranked as Excellent, University of Illinois 2010 John Waterhouse PhD Scholarship, University of Waterloo 2009-10 UW Graduate Research Studentship, University of Waterloo 2006-10 Faculty of Arts Graduate Enhancement Scholarship, University of Waterloo 2007-09 Doctoral Studies Support Program, Institute of Chartered Accountants of Ontario 2007 Academic All-Canadian, University of Waterloo Men s Rugby RESEARCH GRANTS 2015 Social Sciences and Humanities Research Council Insight Development, awarded $74,000 (with A. Bauer and D. Curran) for the years 2015-2017. 2008 Canadian Financial Executives Research Foundation, awarded $10,000 (with J. E. Boritz) for the year 2008. TEACHING 2011-present Assurance and Attestation (Senior Undergrad), University of Illinois 2009-10 Taxation (Professional), Institute of Chartered Accountants of Ontario 2006-07 Entrepreneur s Introduction to Taxation (MBA/MBET), University of Waterloo 2005 Introduction to Taxation (Junior Undergrad), Wilfrid Laurier University SERVICE University of Illinois at Urbana-Champaign: Department of Accountancy Present Member, Doctoral Program Committee 2015-16 Member, BS/MAS Program Committee 2013-present Course Leader, ACCY 405: Assurance and Attestation 2015 Presenter, Curriculum Retreat 2015 / 16 Presenter, The Business Experience: A Welcome for Admitted Students 2014-15 Advisor, PhD Summer Paper (one student) 2014-15 Faculty Advisor, Deloitte Annual Audit Case Competition 2012 / 14 / 16 Member, Planning Committee, Audit Research Symposium 2012-13 Advisor, PhD Summer Paper (two students) 2013 Ad-Hoc Grader, PhD Core Examination 4
External Organizations 2015-present Faculty Advisor, Phi Beta Lambda Professional Business Organization (Student Association) 2013-present Member, Editorial Board, Contemporary Accounting Research 2012-present Member, Scientific Committee, CAAA Annual Conference ACADEMIC & PROFESSIONAL AFFILIATIONS American Accounting Association; Canadian Academic Accounting Association; Chartered Professional Accountants of Ontario; Chartered Professional Accountants of Canada 5