DONALD YOUNG Associate Professor
Blanche “Peg” Philpott Faculty Fellow
Kelley School of Business Indiana University
1309 E. Tenth St., HH 5117 Bloomington, IN 47405
Office: (812) 855-4743 Email: youngdr@iu.edu Vita updated: July 2024
EDUCATION
Ph.D., Accounting, Emory University, 2013
M.A., Accounting, Brigham Young University, 2008 B.S., Accounting, Brigham Young University, 2008
ACADEMIC EMPLOYMENT BACKGROUND
2024- present Blanche “Peg” Philpott Fellow, Kelley School of Business, Indiana University 2022- present Associate Professor, Kelley School of Business, Indiana University
2017- 2022 2013- 2017
2011
Assistant Professor, Kelley School of Business, Indiana University Assistant Professor, Georgia Institute of Technology
Instructor, Introductory Financial Accounting, Goizueta Business School, Emory University
RESEARCH INTERESTS
Research: Judgment and decision-making of those involved in the financial reporting process. Areas of particular interest include identifying factors that influence how financial reporting managers deal with estimation uncertainty, understanding how auditors’ goals and decision processes influence their evaluation of complex estimates, and how the format and content financial reports influences investors’ decision making.
RESEARCH
Publications
Johnson, J., J. Theis, A. Vitalis, and D. Young. Your Emissions or Mine? Examining How Emissions Management Strategies, ESG Performance, and Targets Impact Investor Perceptions. The Journal of Sustainable Finance & Investment (forthcoming).
Johnson, J., J. Theis, A. Vitalis, and D. Young. Greenhouse Gas Emissions Disclosures: Insights and Questions. Accountability in a Sustainable World Quarterly (forthcoming).
- Accepted/Presented at the 2022 Center for Accounting Research and Education Conference
Burke, J., K. Towry, D. Young, and J. Zureich. 2023. Uncertain Sticks and Carrots: The Effect of Contract Framing and Contract Uncertainty on Employee Effort. The Accounting Review 98 (1): 139-162.
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Johnson, J., P. Martin, B. Stikeleather, and D. Young. 2022. Investigating the interactive effects of prosocial actions, construal, and moral identity on the extent of employee reporting dishonesty. Journal of Business Ethics 191: 721-743.
- 2017 Public Interest Mid-Year Meeting Best Paper by an Emerging Scholar Award
Griffith, E., K. Kadous, and D. Young. 2021. Improving Complex Audit Judgments: A Framework and Evidence. Contemporary Accounting Research 38 (3): 2071-2104.
- Awarded 2016 Center for Audit Quality Access to Audit Personnel grant. - Accepted for the 2019 Contemporary Accounting Research Conference
Young, D. 2021. How Social Norms and Social Identification Constrain Aggressive Reporting Behavior. The Accounting Review 96 (3): 449-478.
Johnson, J., J. Theis, A. Vitalis, and D. Young. 2020. The Influence of Firms’ Emissions Management Strategy on Investors’ Valuation Judgments. Contemporary Accounting Research 37 (2): 642-664.
Emett, S., R. Guymon, B. Tayler, and D. Young. 2019. Controls and the Asymmetric Stickiness of Norms. Accounting Horizons 33 (4): 119-143.
- 2013 Excellence in Ethics Conference Best Paper Award
Griffith, E., K. Kadous, and D. Young. 2016. How insights from the ‘new’ JDM research can improve auditor judgment: Fundamental research questions and methodological advice. Auditing: A Journal of Practice & Theory 35 (2): 1-22.
Griffith, E., J. Hammersley, K. Kadous, and D. Young. 2015. Auditor Mindsets and Audits of Complex Estimates. Journal of Accounting Research 53 (1): 49-77.
- 2014 AAA Auditing Section Mid-Year Meeting Best Paper Award
Kadous, K., W. Tayler, J. Thayer, and D. Young. 2014. Individual Characteristics and the Disposition Effect: The Opposing Effects of Confidence and Self-Regard. Journal of Behavioral Finance 15 (3): 235-250.
Working Papers
Durney, M., J. Johnson, R. Sinha, and D. Young. CEO (In)Activism and Investor Decisions. Revise and resubmit for fourth round at Contemporary Accounting Research.
Hodder, L., P. Hopkins, R. Sinha, and D. Young. Understanding Risk Exposure and Management: The Impact of Management Intent and Transparency on Investors’ Decisions.
- 2020 Awarded a $25,000 IAAER Research Informing the IASB Decision Process Grant
Pomeroy, B., A. Vitalis, and D. Young. Reevaluating the Effects of Auditor Uncertainty Disclosures on Investor Valuation Judgments: A Replication of Dennis, Griffin, and Zehms (2019)*.
- 2019 Awarded a $97,367 SSHRC Insight Grant
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Works in Process
Auditor Engagement (with Paige Csere, Kathryn Kadous, and Jane Thayer). Collecting data. - Awarded 2023 Center for Audit Quality Access to Audit Personnel grant.
Auditor efficiency and past experience detecting fraud (with Paige Csere, Andrew Jones, Kathryn Kadous). Collecting data.
Discrimination in access to corporate insiders (with Austin Moss, Rosh Sinha, and David Volant). Submitted to the 2024 Registered Reports Conference.
The effects of comparability, elastic justification and cognitive dissonance on investor decisions (with Pat Hopkins and Rosh Sinha). Instrument design and data collection phase.
Field Evidence on How Bank Examiners Evaluate Asset Quality (with Yadav Gopalan and Rosh Sinha). Data collection phase.
The Effects of Incentive Frame and Team Diversity on Employee Collaboration Behavior (with Joe Burke, Jordan Samet and Jake Zureich). Instrument design and data collection phase.
The power of consistent story: how matching pay ratio justifications to disclosure frame affects investor judgment" (with Brian Bratten, Lisa Gaynor, and Melanie Millar). Instrument design.
Invited Research Presentations University of Iowa
Texas State University University of Washington HEC Montreal
University of South Florida Kentucky University Erasmus University Chapman University
Brigham Young University Accounting Research Symposium AAA Auditing Midyear Meeting
AAA ABO Research Conference University of Waterloo University of Cincinnati
Indiana University Florida State University
AAA ABO Research Conference Indiana University
Brigham Young University Accounting Research Symposium CEAR Accounting Conference at Georgia State University AAA ABO Research Conference
Excellence in Ethics Research Conference, Notre Dame
Scheduled October 2024 Scheduled October 2024 May 2024
April 2024 February 2023 February 2023 December 2021 February 2020 September 2019 January 2019 October 2018 May 2018 February 2018 February 2017 February 2017 October 2016 September 2016 November 2015 October 2015 October 2013 May 2013
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University of Illinois Chapman University Cornell University Georgia State University University of Alberta University of Florida University of Iowa George Mason University
Georgia Institute of Technology University of Pittsburgh
Accounting Rookie Recruiting & Research Camp
Brigham Young University Accounting Research Symposium
Invited Research Discussions
Accounting Organizations and Society Conference AAA Auditing Section Mid-Year Meeting
AAA ABO Research Conference AAA FAR Section Mid-Year Meeting
AAA Auditing Section Mid-Year Meeting AAA Auditing Section Mid-Year Meeting
AAA Management Accounting Section Mid-Year Meeting AAA ABO Research Conference
AAA Auditing Section Mid-Year Meeting
AAA Management Accounting Section Mid-Year Meeting CEAR Accounting Conference at Georgia State University AAA ABO Research Conference
AAA Management Accounting Section Mid-Year Meeting AAA ABO Research Conference
AAA Management Accounting Section Mid-Year Meeting AAA ABO Research Conference
AAA ABO Research Conference AAA Annual Meeting
AAA ABO Research Conference
March 2013 February 2013 February 2013 February 2013 February 2013 February 2013 February 2013 January 2013 January 2013 January 2013 December 2012 October 2009
November 2022 January 2022 October 2021 January 2020 January 2020 January 2019 January 2019 October 2018 January 2018 January 2018 April 2017 October 2016 January 2016 October 2015 January 2014 October 2013 October 2012 August 2012 October 2011
Conferences Attended
2024 UIUC Emerging Management Accounting Scholars Symposium 2023 AAA ABO Research Conference
2023 Palmetto Symposium
2023 AAA Auditing Section Mid-Year Meeting
2022 Review of Accounting Studies Conference (virtual) 2022 Accounting Organizations and Society Conference 2022 Illinois Audit Symposium, UIUC
2022 AAA ABO Research Conference
2022 Kelley Accounting Research Symposium
2022 Notre Dame Center for Accounting Research and Education CARE Conference (virtual) 2022 UIUC Emerging Management Accounting Scholars Symposium
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2022 AAA Auditing Section Mid-Year Meeting 2021 Tilburg Winter Conference (virtual)
2021 Review of Accounting Studies Conference (virtual)
2021 Journal of Accounting Research Second Registered Reports Conference (virtual) 2021 Contemporary Accounting Research Conference (virtual)
2021 AAA ABO Research Conference 2021 Palmetto Symposium (virtual)
2021 AAA Management Accounting Section Mid-Year Meeting (virtual) 2020 Contemporary Accounting Research Conference (virtual)
2020 Review of Accounting Studies Conference (virtual) 2020 Illinois Audit Symposium, UIUC (virtual)
2020 Brigham Young University Accounting Research Symposium (virtual)
2020 Invited but cancelled due to COVID-19: Emerging Management Accounting Scholars Symposium, GMARS, Deloitte/KU Audit Symposium
2020 AAA Auditing Section Mid-Year Meeting 2020 AAA FAR Section Mid-Year Meeting
2019 Contemporary Accounting Research Conference
2019 Brigham Young University Accounting Research Symposium 2019 Hoosier Accounting Research Conference
2019 Palmetto Symposium
2019 mEmory Accounting Research Conference 2019 AAA Auditing Section Mid-Year Meeting 2019 AAA FAR Section Mid-Year Meeting
2019 AAA Management Accounting Section Mid-Year Meeting 2018 AAA ABO Research Conference
2018 UIUC Emerging Management Accounting Scholars Symposium 2018 Brigham Young University Accounting Research Symposium 2018 University of Alberta Accounting Research Conference
2018 Midwest Accounting Research Conference
2018 Virginia Tech Accounting Symposium, Blacksburg Virginia 2018 AAA Auditing Section Mid-Year Meeting
2018 AAA Management Accounting Section Mid-Year Meeting 2017 AAA ABO Research Conference
2017 Brigham Young University Accounting Research Symposium 2017 Hoosier Accounting Research Conference
2017 CEAR Accounting Conference at Georgia State University 2017 AAA Management Accounting Section Mid-Year Meeting 2016 AAA ABO Research Conference
2016 Brigham Young University Accounting Research Symposium 2016 Southeast Summer Accounting Research Colloquium
2016 AAA Management Accounting Section Mid-Year Meeting 2015 AAA ABO Research Conference
2015 Brigham Young University Accounting Research Symposium 2015 Southeast Summer Accounting Research Colloquium
2015 CEAR Accounting Conference at Georgia State University 2015 AAA Auditing Section Mid-Year Meeting
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2015 AAA Management Accounting Section Mid-Year Meeting 2014 Brigham Young University Accounting Research Symposium 2014 Southeast Summer Accounting Research Colloquium
2014 AAA Annual Meeting
2014 AAA Management Accounting Section Mid-Year Meeting 2013 AAA ABO Research Conference
2013 Brigham Young University Accounting Research Symposium 2013 Southeast Summer Accounting Research Colloquium
2013 Notre Dame Excellence in Ethics Research Conference 2012 AAA ABO Research Conference
2012 Brigham Young University Accounting Research Symposium 2012 Southeast Summer Accounting Research Colloquium
2012 AAA Annual Meeting
2012 Illinois Audit Symposium, UIUC 2011 AAA ABO Research Conference
2011 Brigham Young University Accounting Research Symposium 2010 AAA ABO Research Conference
2010 Brigham Young University Accounting Research Symposium
HONORS AND AWARDS
2024 2024 2023
2022 2020 2019 2017
2016
2014
2013
2011-2013 2011
2010 2007
2007
Indiana University Trustee Teaching Award
Awarded the Blanche “Peg” Philpott Faculty Fellowship
Center for Audit Quality Access to Audit Personnel grant. (with Paige Csere, Kathryn Kadous, and Jane Thayer) (1 of 2 recipients that year)
$20,887 Gies Research Grant (with Joe Burke, Jordan Samet and Jake Zureich) $25,000 Research Informing the IASB Decision Process Grant (with Rosh Sinha) $97,367 SSHRC Insight Grant (Brad Pomeroy and Adam Vitalis)
Public Interest Mid-Year Meeting Best Paper by an Emerging Scholar Award (with Joseph Johnson, Patrick Martin, and Bryan Stikeleather)
Center for Audit Quality Access to Audit Personnel grant. (with Emily Griffith and Kathryn Kadous
AAA Auditing Section Mid-Year Meeting Best Paper Award (with Emily Griffith, Jackie Hammersley, Kathryn Kadous)
Excellence in Ethics Conference Best Paper Award (with Scott Emett, Ron Guymon, and Bill Tayler)
Deloitte Foundation Doctoral Fellowship
AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow Sheth Fellow, Goizueta Business School, Emory University
Glenn E. and Geraldine Hill Scholar, Marriott School of Management, BYU
Ralph B. Stratford Scholar, Marriott School of Management, BYU
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TEACHING EXPERIENCE
Experimental Research in Accounting, Indiana University-2019, 2021, 2023 (Doctoral seminar) Financial Accounting Concepts, Indiana University-2019-2023 (Graduate course)
Intermediate Financial Accounting II, Indiana University-2017-2023 (Undergraduate course) Intermediate Financial Accounting II, Georgia Tech-2013-2016 (Undergraduate course) Financial Reporting and Analysis II, Georgia Tech-2015,2016 (Graduate course)
Business Taxation, Georgia Tech-2017 (Undergraduate course)
Introductory Financial Accounting, Georgia Tech-2017 (Undergraduate course) Intermediate Financial Accounting I, Georgia Tech-2015 (Undergraduate course) Financial Accounting, Emory University-2011 (Undergraduate course)
Introduction to Accounting II, Brigham Young University-2008 (Undergraduate course)
SERVICE
External Service Committees
AAA Trueblood Seminars Committee member (2014-2015)
Emory University 2014 Adler Teaching Prize Selection Committee (2014)
Executive Committee, ABO Section of the American Accounting Association President (Fall 2023 – Fall 2024)
President-Elect (Fall 2022 – Fall 2023)
Journal Reviewer (Ad hoc)
Accounting and Business Research Accounting Horizons
Accounting, Organizations & Society The Accounting Review
Auditing: A Journal of Practice and Theory Behavioral Research in Accounting Contemporary Accounting Research
The European Accounting Review
The International Journal of Accounting Issues in Accounting Education
Journal of Accounting Research Journal of Business Ethics Management Science
Review of Accounting Studies
Editorial Board
The International Journal of Accounting
Conference Track Chair
AAA Annual Meeting, Track Chair, FARS “Nonfinancial Disclosure” (2021)
Conference Reviewer
AAA Annual Meeting (2011, 2012)
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AAA ABO Research Conference (2010, 2011, 2012, 2013, 2015, 2016, 2018, 2021) AAA Auditing Section Mid-Year Meeting (2014, 2018, 2019, 2020, 2022)
AAA Management Accounting Section Mid-Year Meeting (2014, 2016-2023) AAA FAR Section Mid-Year Meeting (2019, 2020)
Internal Service Indiana University
Department Doctoral Policy Chair (2023-present) Kelley Doctoral Policy Committee (2022-present)
Institute for Environmental and Social Sustainability Faculty Fellow (2023-present) Kelley Academic Fairness Committee (2021-present)
BeINvolved Faculty Advisor for student organization: Pickleball Club (2021-present) Department Doctoral Policy Committee (2020-2023)
Department Social Event Planning Committee (2020-2023) Institutional Review Board Liaison (2017-2020)
Human Subject Pool Liaison (A311) (2018-2020)
Georgia Institute of Technology
Faculty Advisor for student organization: Georgia Outreach: Advancing the Lives of the Special-needs (GOALS) (2015, 2016)
Freshman “Opening Bell” table facilitator (2016)
BSBA Concentration Fair- Area Representative and Presenter (2016)
PROFESSIONAL AFFILIATIONS
American Accounting Association– ABO, Auditing, FAR and MAS Sections
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