JASON L. BROWN
___________
Indiana University Kelley School of Business
Accounting Department 1309 E. 10th Street, Office #5127
Bloomington, IN 47405-1701 Office: (812) 855-2381
E-mail: browjaso@indiana.edu
EDUCATION
The University of Pittsburgh, Katz Graduate School of Business Doctor of Philosophy, Accounting
Outstanding Doctoral Dissertation Award, ABO Section
Indiana University, Kelley School of Business Master of Business Administration, Finance
Consortium for Graduate Study in Management Fellow
Howard University, School of Business
Bachelor of Business Administration, Accounting
Pittsburgh, PA 2009
2010
Bloomington, IN 1998
Washington, DC 1994
RESEARCH INTERESTS________
Managerial control and incentives, performance evaluation, regulation, experimental economics
ACADEMIC POSITIONS
2009 – Present Kelley School of Business, Indiana University
Research Director-Institute for Advancing DEIB in Business (2022 – present) Corporate Accounting Workshop Director (2022– present)
Associate Professor of Accounting (2017 – present) Ernst & Young Faculty Fellow (2018 – present) Assistant Professor of Accounting (2009 – 2017) Dean’s Council Faculty Fellow (2012 – 2017)
Eli Lilly Faculty Fellow (2009 – 2012)
PUBLISHED RESEARCH
[i] Brown, J. L., P. Martin, G. Sprinkle, and D. Way. 2022. “How Return on Investment and Residual Income Performance Measures and Risk Preferences Affect Risk-Taking." (Forthcoming - Management Science)
Brown June 2022
[ii] Brown, J. L, G. Sprinkle, and D. Way. 2022. “The Effects of Multi-Level Group Identification on Intergroup Helping Behavior." Journal of Management Accounting Research, Vol 34 (1), 97-116.
[iii] Brown, J. L., J. Fisher, S. Peffer, and G. Sprinkle. 2017. “The Effect of Budget Frame and Budget-Setting Process on Managerial Reporting.” Journal of Management Accounting Research, Vol. 29, 31-44.
[iv] Brown, J. L., and D. V. Moser. 2017. “Does Investors’ Desire to Punish Misreporting Affect Their Litigation Decisions and Managers’ and Investors’ Welfare?” Behavioral Research in Accounting, Vol. 29, 57-75.
[v] Brown, J. L., S. Farrington, and G. Sprinkle. 2016. “Biased Self-Assessments, Feedback and Employees’ Compensation Choices.” Accounting, Organizations and Society, Vol. 54, 45-59.
[vi] Anderson, S., J. L. Brown, L. Hodder and P. E. Hopkins. 2015. “The Effect of Alternative Accounting Measurement Bases on Investors’ Assessments of Managers’ Stewardship.” Accounting, Organizations and Society, Vol. 46, 100-114.
[vii] Brown, J. L., P. Martin, D. V. Moser, and R. Weber. 2015. “The Consequences of Hiring Lower-Wage Workers in an Incomplete-Contract Environment.” The Accounting Review, Vol. 90 (3), 941-966.
[viii] Brown, J. L., J. Fisher, M. Sooy, and G. Sprinkle. 2014. “The Effect of Rankings on Honesty in Budget Reporting.” Accounting, Organizations and Society, Vol. 39 (4), 237- 246.
[ix] Brown, J. L., J. H. Evans, and D. V. Moser. 2009. “Agency Theory and Participative Budgeting Experiments.” Journal of Management Accounting Research, Vol. 21, 317-345.
WORKING PAPERS
[i] Brown, J. L., J. Burke, and A. Sauciuc. “Workforce Diversity and Artificial Intelligence: Implications for AI Integration into Performance Evaluation Systems.”
[ii] Brown, J. L, G. Sprinkle, and D. Way. “The Effects of Insulating and Non-Insulating Cost Allocations on Cooperation and Risk.”
[iii] Brown, J. L, G. Sprinkle, and D. Way. “Performance Effects of Insulating and Non-Insulating Cost Allocations”
[iv] Brown, J. L., J. Douthit, and M. J. Majerczyk. “Free-Riding and Reciprocity in Managed Team Production.”
2 | P a g e
Brown June 2022
[v] Brown, J. L., E. Chan, W. Choi, J. H. Evans, and D. V. Moser. “Can Working Harder Lead Managers to Misreport More Often? How Managerial Effort Influences Reporting.”
RESEARCH IN PROGRESS _______ _________
[i] Brown, J. L., D. Erickson, and M. Hewitt. “Forecast Difficulty and Overconfidence.”
[ii] Brown, J. L., P. Martin, and D. Young. “Implicit and Explicit Control Systems” Compliments or Substitutes.”
[iii] Brown, J. L., J. McMullin, B. Miller, and K. Rennekamp. “CEO Gender, Competence, Credibility and Trustworthiness.”
[iv] Brown, J. L., J. Burke, A. Sauciuc, and G. Sprinkle. “With Great Responsibility Comes Great Stewardship: The Effect of Additional Responsibility and Decision Right Allocation on Manager Behavior.”
RESEARCH PRESENTATIONS
Tulane University (Freeman) – New Orleans, LA 2022 Carnegie Mellon University (Tepper) – Pittsburgh, PA 2022 Cornell University (Dyson) – Ithaca, NY 2020 University of Pennsylvania (Wharton) – Philadelphia, PA 2018 American Accounting Association MAS Section Meeting – Scottsdale, AZ 2018 Erasmus University (Rotterdam) – Rotterdam, Netherlands 2017 Emory University (Goizueta) – Atlanta, GA 2017 Ball State University (Miller) – Muncie, IN 2016 University of Illinois (Gies) – Urbana-Champaign, IL 2015 University of Florida (Warrington) – Gainesville, FL 2014 Cornell University (Dyson) – Ithaca, NY 2014 University of Texas (McCombs) – Austin, TX 2014 Indiana University (Kelley) – Bloomington, IN 2014 American Accounting Association MAS Section Meeting – New Orleans, LA 2013 IAAER Advisory Committee – London, UK 2012 American Accounting Association Annual Meeting – Washington, D.C. 2012 Emory University (Goizueta) – Atlanta, GA 2010 American Accounting Association Annual Meeting – New York, NY 2009
3 | P a g e
Brown
Case Western Reserve University (Weatherhead) – Cleveland, OH Chapman University (Argyros) – Orange, CA
Georgia State University (Robinson) – Atlanta, GA Indiana University (Kelley) – Bloomington, IN Miami University (Farmer) – Oxford, OH
Seton Hall University (Stillman) – South Orange, NJ University of Notre Dame (Mendoza) – South Bend, IN
University of Pittsburgh (Katz) – Pittsburgh, PA
June 2022
2009 2009 2009 2009 2009 2009 2009
2008
CONFERENCE PARTICIPATION
Review of Accounting Studies Conference 2021 Tilburg University Accounting Winter Camp 2021 Contemporary Accounting Research Conference 2021 Center for Accounting Research & Education (CARE) Conference 2021 Palmetto Symposium on Experimental Accounting Research – Columbia, SC 2021 Performance Management Research Symposium – Toronto 2021 Tilburg University Accounting Winter Camp 2020 AAA – MAS Section Meeting – Houston, TX (Doctoral Colloquium Co-Lead) 2020 Palmetto Symposium on Experimental Accounting Research – Columbia, SC 2019 AAA – MAS Section Meeting – Fort Lauderdale, FL 2019 Palmetto Symposium on Experimental Accounting Research – Columbia, SC 2018 AAA – MAS Section Meeting – Scottsdale, AZ 2018 AAA – Annual Meeting – San Diego, CA 2017 Global Management Accounting Research Symposium – Michigan State University 2016 Emerging Management Accounting Scholars Symposium – University of Illinois 2016 AAA – Management Accounting Section Meeting – Dallas, TX 2016 AAA – Management Accounting Section Meeting – Newport Beach, CA 2015 AAA – Annual Meeting – Chicago, IL 2015 AAA – Annual Meeting – Atlanta, GA 2014 Accounting, Organizations and Society Conference – Chicago, IL 2014 AAA – Management Accounting Section Meeting – New Orleans, LA 2013 AAA – Management Accounting Section Meeting – Houston, TX 2012 AAA – Annual Meeting – Washington, DC 2012
4 | P a g e
Brown June 2022
AAA – Accounting, Behavior & Organizations Section Meeting – Atlanta, GA 2012 AAA – Management Accounting Section Meeting – Atlanta, GA 2011 Big 10 Accounting Research Conference – South Bend, IN 2011 International Economic Science Association Conference – Chicago, IL 2011 Conference on Financial Economics and Accounting – Bloomington, IN 2011 AAA – Management Accounting Section Meeting – Seattle, WA 2010 AAA/Ernst & Young New Faculty Consortium – Leesburg, VA 2010 AAA – Accounting, Behavior & Organization Section Meeting – Denver, CO 2010 AAA – Annual Meeting – New York, NY 2009 AAA – Management Accounting Section Meeting – St. Pete Beach, FL 2009 AAA – Annual Meeting – Anaheim, CA 2008 AAA – Management Accounting Section Meeting – Long Beach, CA 2008 AAA – Annual Meeting – Chicago, IL 2007 AAA – Management Accounting Section Meeting – Fort Worth, TX 2007 AAA – Accounting, Behavior & Organization Section Meeting – Philadelphia, PA 2007 AAA – Management Accounting Section Meeting – Clearwater, FL 2006 AAA – Annual Meeting – Washington, DC 2006 Issues in Managerial Accounting Conference, University of Texas – Austin, TX 2006 AAA – Annual Meeting – San Francisco, CA 2005 AAA – Annual Meeting – Orlando, FL 2004
HONORS & AWARDS
Journal of Management Accounting Research – Outstanding Reviewer Award Kelley School of Business MBA Teaching Excellence Award
Kelley School of Business Service Award
AAA- Best Management Accounting Paper Award – Annual Meeting Ernst & Young Faculty Fellowship
AAA- Best Paper Award – Ohio Region
Kelley School of Business Trustee Teaching Award Sauvain Teaching Award Nominee
Dean’s Council Faculty Fellow
IAAER /KPMG Foundation $25,000 Research Grant
2022 2021 2021 2020
2018 - present 2017 2016 2016
2012- 2017
2012
5 | P a g e
Brown
Howard University Top 40 School of Business Alumni in Past 40 Years AAA – ABO Section Outstanding Dissertation Award
Eli Lilly Faculty Fellowship
University of Pittsburgh Provost Doctoral Fellowship
University of Pittsburgh Berg Center for Ethical Research Award University of Pittsburgh Katz Doctoral Research Funding Award AAA/Deloitte/ J. Michael Cook Doctoral Consortium Fellow
American Institute of Certified Public Accountants Doctoral Fellowship KPMG Doctoral Fellowship
Katz Graduate School of Business Accounting Group Scholarship
June 2022
2010 2010
2009 - 2012 2008 2008 2006 2005
2004 - 2009 2004 - 2009
2004 - 2008
SERVICE ACTIVITIES
Editorial Board:
The Accounting Review – 2020 - present
Journal of Management Accounting Research – 2016 - present
Ad hoc Reviewer:
The Accounting Review
Journal of Accounting Research Accounting, Organizations & Society Contemporary Accounting Research Review of Accounting Studies Management Science
Journal of Management Accounting Research Behavioral Research in Accounting European Accounting Review
Management Accounting Research International Journal of Managerial Accounting
Conference Reviewing Activities
Ad hoc reviewer, multiple AAA annual meetings
Ad hoc reviewer, multiple MAS mid-year meetings Ad hoc reviewer, multiple ABO mid-year meetings
Ad hoc reviewer, Behavioral Decision Research in Management Conference (Carnegie Mellon University)
6 | P a g e
Brown
Kelley School of Business Service
Kelley School of Business Associate Dean Search Committee Member
Kelley School of Business Diversity, Equity & Inclusion Committee Chair National Association of Black Accountants – Faculty Advisor (IU Chapter) Proposal Examining Committee Member – Hyejin Lee (Marketing) Dissertation Committee – Dan Way (Placement – Clemson University) Accounting Doctoral Program Committee Member
MBA Program Curriculum Committee Member
Graduate Accounting Program Curriculum Committee Member Accounting Leading Scholar Seminar Series Co-coordinator Managerial Accounting Faculty Recruiting Committee
Teaching & Service Excellence Suavain and Panschar Awards Chair Teaching & Service Excellence Committee
Faculty Mentoring Initiatives (FMI)
Faculty and Staff Excellence (FASE) Mentor Faculty Athletics Representative
Dissertation Committee – Spencer Anderson (Placement – Univ. of Illinois) Indiana University Ostrom Workshop Affiliated Faculty
Institutional Review Board Accounting Faculty Liaison Accounting Department Research Participant Pool Coordinator Senior Honor Thesis Advisor– Ruting Ge (Accounting)
Proposal Examining Committee Member – Shawn O’Donoghue (Finance) Academic Fairness Committee – Kelley School of Business
Managerial Accounting Faculty Recruiting Committee Accounting Department Research Workshop Coordinator
Other Service
The Tenure Project Senior Planning Committee Member
AAA Accounting, Behavior & Organizations Publications Committee Chair PhD Accounting Doctoral Student Association – Faculty Advisor
AAA - Management Accounting Section PhD Colloquium Co-Director AAA Accounting, Behavior & Organizations Publications Committee
AAA Management Accounting Section Midwest Regional Director
June 2022
2021 - 2022 2020 - 2021 2018 - 2021 2019
2019
2018 - 2019 2018 – present 2017 - 2020 2017 - 2019 2017 - 2018 2017 - 2018 2016 - 2018 2016 - 2019 2016 - 2018 2016 - 2022 2016
2015 - present 2015 - 2018 2013 - 2018 2015
2014
2013 - 2015 2011- 2013 2011- 2012
2022 - present 2020 - present 2019 - 2021 2019 - 2021 2017 - 2020
2017 - present
7 | P a g e
Brown
Dissertation Committee – Matt Sooy (Placement – Ivey Business School) AAA Management Accounting Section Best Dissertation Award Committee AAA – Diversity Section, Midwest Regional Coordinator
AAA Management Accounting Section Best Dissertation Award Committee
June 2022
2016
2015 - 2016 2011- present
2011- 2012
TEACHING
Indiana
Pittsburgh
Undergraduate MBA MBA/MSA
Undergraduate
Cost Accounting Managerial Accounting Strategic Cost Management
Introduction to Financial Accounting
MEDIA CITATIONS
Harvard Business Review-The Daily Stat, June 24, 2015. “Workers React Negatively When Firms Make Low-Wage New Hires.”
AccountingWeb.com, June 8, 2015. “Study: Two-Tier Wage Setup Isn’t More Profitable for Companies “Terry Sheridan.
Wall Street Journal, June 3, 2015. “Same Work, Unequal Pay Could Lead to Backlash,” Rachel Feintzeig, page B7.
PROFESSIONAL CERTIFICATIONS
Certified Public Accountant (Illinois) 1995
PROFESSIONAL EXPERIENCE
2004 –2009 University of Pittsburgh – Katz Graduate School of Business, Pittsburgh, PA Instructor, Research and Teaching Assistant
2000 –2004 RR Donnelley & Sons – Financial Strategy & Analysis, Chicago, IL Senior Manager
1998 –2000 PricewaterhouseCoopers – Management Consulting Services, Chicago, IL Senior Consultant
1997 Pfizer Inc. – New Business Development, New York, NY Associate
8 | P a g e
Brown
1994 –1996
June 2022
Arthur Andersen - Business Advisory Services, Chicago, IL Senior Associate
PROFESSIONAL AFFILIATIONS
- American Accounting Association
- Accounting, Behavior and Organizations Section, American Accounting Association - Management Accounting Section, American Accounting Association
- PhD Project
- Economic Science Association
- American Institute of Certified Public Accountants
- International Association for Accounting Education & Research - Institute of Management Accountants
9 | P a g e