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Mark H. Lang

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    Mark H. Lang Mark H. Lang Document Transcript

    • Mark H. Lang Thomas W. Hudson, Jr./ Deloitte and Touche L.L.P. Distinguished Professor Kenan-Flagler Business School University of North Carolina Chapel Hill, NC 27599-3490 (919) 962-1644 March 2007 EDUCATION Ph.D., Accounting and Economics, University of Chicago Graduate School of Business, 1990. M.B.A., Finance and Accounting, University of Chicago Graduate School of Business, 1986. B.S., Accounting, Sioux Falls College, 1981. C.P.A., Oklahoma, 1983. EXPERIENCE University of North Carolina, Asst./Assoc./Full/Chaired Professor, 1994- University of Queensland, Visiting Professor, 2002 Stanford University, Assistant Professor, 1989-1994 University of Chicago, Research Assistant and Tutor, 1985-1989 Amoco Corporation, Financial Analyst, 1981-1985 HONORS AND Weatherspoon Outstanding Research Award, 2005. AWARDS MBA All Star Teacher Award, 2004-2007. MBA Outstanding Contribution Award, 2000. MBA Outstanding Teaching Award, 1998. Kenan Institute Fellowship, 1998. O’Herron Fellowship, 1996. KPMG Peat Marwick Foundation Tax Research Opportunity Grant, 1993 KPMG Peat Marwick Foundation Faculty Research Fellowship, 1992-1993 New York Stock Exchange Grant for Research on Germany, 1992 Stanford Business School Trust Faculty Fellowship, 1991-1992 Arthur Andersen and Co. Foundation Fellowship, 1988-1989 American Accounting Association Consortium Fellow, 1988 Peat Marwick Foundation Fellowship, 1986-1987 Amoco Foundation Fellowship, 1985-1986 University of Chicago Fellowship, 1985-1989
    • RESEARCH “Time-Varying Stock Price Response to Earnings Induced by Uncertainty PUBLICATIONS about the Time Series Process of Earnings,” Journal of Accounting Research, 1991. “Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosure,” with Russell Lundholm, Journal of Accounting Research, 1993. Abstract in The Certified Financial Analyst Digest, 1994; included in required readings for the Certified Financial Analyst Examination. “Geographic Income Shifting by Multinationals in Response to Tax Rate Changes,” with Ken Klassen and Mark Wolfson, Journal of Accounting Research, 1993. “The Value-Relevance of German Accounting Measures: An Empirical Analysis,” with Trevor Harris and H. Peter Moeller, Journal of Accounting Research, 1994. Abstract in the International Society of Financial Analysts Journal, 1995. “The Effects of Accounting Diversity: Evidence from the European Union,” with Peter Joos, Journal of Accounting Research, Supplement, 1994. “Zur Relevanz der Jahresabschlußgrößen Erfolg und Eigenkapital für die Aktienbewertung in Deutschland und den USA,“ with Trevor Harris and H. Peter Moeller, Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 1995. “An Empirical Analysis of Employee Stock Option Exercise Behavior,” with Steven Huddart, Journal of Accounting and Economics, 1996. Cited in The New York Times, Business Week, Fortune, Inc. Magazine, Money, North Carolina Business, Smart Money, and The St. Louis Business Journal. “Foreign Companies and U.S. Securities Markets: Financial Reporting Issues and Suggestions for Research,” with Carol Frost, Accounting Horizons, 1996. “The Relation between Security Returns, Firm Earnings and Industry Earnings,” with Russell Lundholm, Contemporary Accounting Research, 1996. “Corporate Disclosure Policy and Analyst Behavior,” with Russell Lundholm, The Accounting Review, 1996. Abstract in the National Investor Relations Institute’s Body of Knowledge, 1995. “Cross-Jurisdiction Income Shifting and Earnings Valuation,” with Julie Collins and Deen Kemsley, Journal of Accounting Research, 1998.
    • “Explaining Stock Option Exercise Through Reference Points,” with Chip Heath (Duke University) and Steven Huddart (Duke University), Quarterly Journal of Economics, 1999. Cited in the Philadelphia Enquirer and CNNfn. “Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction,” with Doug Shackelford, Journal of Public Economics, 1999. “Voluntary Disclosure and Equity Offerings: Reducing Information Uncertainty or Hyping the Stock,” with Russell Lundholm, Contemporary Accounting Research, 2000. Cited in Barrons. “Information Distribution within Firms: Evidence from Stock Option Exercises,” with Steven Huddart, Journal of Accounting and Economics, 2002. Winner of the Best Paper Award at the 2001 Journal of Accounting and Economics Conference. “Empirical Evidence on the Evolution of International Earnings,” with Judy Land, The Accounting Review, 2003, presented at the 2002 Accounting Review Quality of Earnings Conference. “ADRs, Analysts, and Accuracy: Do ADRs Improve a Firm's Information Environment and Lower its Cost of Capital?,” with Karl Lins and Darius Miller, Journal of Accounting Research, 2003, presented at the 2002 Journal of Accounting Research Conference. “How Representative are Cross-Listed Firms? An Analysis of Firm and Accounting Quality,” with Jana Raedy and Michelle Yetman, Journal of Accounting Research, 2003, presented at the 2002 Journal of Accounting Research Conference. “International Accounting in Light of Enron: Insights from Empirical Research,” N.C. Journal of International Law & Commercial Regulation, 2003, presented at the 2003 symposium on “International Accounting Standards in the Wake of Enron.” “Employee Stock Options, Corporate Taxes and Debt Policy,” with John Graham and Doug Shackelford, Journal of Finance, 2004. “Do Analysts Matter Most When Investors are Protected Least?: International Evidence,” with Karl Lins and Darius Miller, Journal of Accounting Research, 2004. “Employee Stock Options and Valuation,” Monograph for the Research Foundation of the Association for Investment Management and Research, 2004.
    • “Bringing Down the Other Berlin Wall: Germany’s Repeal of the Corporate Capital Gains Tax,” with Courtney Edwards, Edward Maydew and Douglas Shackelford, Journal of the American Taxation Association, 2004. “Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings,” with Jana Raedy and Wendy Wilson, Journal of Accounting and Economics, 2006, presented at the 2004 Journal of Accounting and Economics Conference. “Employee Stock Options and Taxes,” with Courtney Edwards, John Graham and Douglas Shackelford, Journal of Investment Management, 2006. “Governance and the Split of Options between Executive and Non- Executive Employees,” with Wayne Landsman and Shu Yeh, forthcoming Journal of Accounting, Auditing and Finance, presented at the 2006 Journal of Accounting, Auditing and Finance conference. WORKING “International Accounting Standards and Accounting Quality,” with Mary PAPERS Barth and Wayne Landsman. “Earnings Smoothing, Governance and Liquidity: International Evidence,” with Ryan LaFond and Hollis Skaife. “Accounting Quality: International Accounting Standards and US GAAP,” with Mary Barth, Wayne Landsman and Christopher Williams. “Psychological Factors, Stock Price Paths, and Trading Volume,” with Steven Huddart and Michelle Yetman. “Institutional Trading and Corporate Performance,” with M. McNichols.
    • OTHER Book review of International Financial Reporting and Analysis: A PUBLICATIONS Casebook, International Journal of Accounting, 1998. Discussion of “Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure”, Review of Accounting Studies, 1998. Discussion of “Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure”, Contemporary Accounting Research, 2000. PUBLISHED Response to the FASB Exposure Draft, “Using Cash Flow Information in COMMITTEE Accounting Measurement,” Financial Accounting Standards Committee, REPORTS Accounting Horizons, 1998. (Primary author) Response to the FASB Invitation to Comment, “Disclosure Effectiveness,” Financial Accounting Standards Committee, Accounting Horizons, 1997. Response to the FASB Invitation to Comment, “Recommendations of the AICPA Special Committee on Financial Reporting and the Association for Investment Management and Research,” Financial Accounting Standards Committee, Accounting Horizons, 1997. Response to the FASB Exposure Draft, “Consolidated Financial Statement: Policy and Procedures,” Financial Accounting Standards Committee, Accounting Horizons, 1996. COURSES Financial Accounting, M.B.A. core course TAUGHT Introduction to Accounting, Undergraduate elective course International Financial Reporting, M.B.A. elective course Financial Accounting Research, M.A.C. elective course Seminar in Accounting Research, Ph.D. course Analytical Skills Workshop, M.B.A. preparatory course MBA Integrative Case, responsible for development and implementation, 2002, 2004, 2005 Honours Accounting Research, University of Queensland MAJOR KFBS Promotion and Tenure Committee, 2004- ; Chair, 2006- ; UNIVERSITY Faculty Advisory Committee, 2002-2003. SERVICE MBA Revision Program Team, 1999, 2003. Chair of the MBA Core Coordination Committee, 1997-. MBA Curriculum Revision Subcommittee, 1996, 1998. MBA Program Committee, 1995-. Salary Committee, 1996. Recruiting committee chairman for the accounting group, 1994-96. Workshop committee chairman for the accounting group, 1996-98.
    • OTHER Editorial Board, Journal of Accounting Research, 2000-, Review of SERVICE Accounting Studies, 1996-, Contemporary Accounting Research, 2003-, Journal of International Financial Management and Accounting, 1994-, Journal of International Accounting Research, 2000-, The Accounting Review, 1996-1999. Session chair, Disclosure Session, Western Finance Association annual meeting, 2007. Presentation on “The Impact of IFRS Adoption on the Properties of Financial Reports,” Corporate Governance Roundtable, San Diego State University, 2007. Presentation on “International Accounting Standards and Accounting Quality,” International Accounting Convergence and Capital Market Integration Conference, New York University, 2006. Presentation on “International Accounting Standards and Accounting Quality,” Sanford Bernstein Conference on Controversies in Quantitative Finance, 2006. Presentation on “Law Endowments and Property Rights,” Conference on the Foundations of Accounting, Emory University, 2006. Visiting Faculty and presenter on International Accounting Quality, American Accounting Association Doctoral Consortium, Tahoe, 2005. Session organizer and moderator, Accounting and Corporate Finance Session, American Finance Association annual meeting, 2005. Presentation on International Accounting Research to the Canadian Academic Accounting Association Doctoral Consortium, 2004. Discussant at the National Bureau of Economic Research, Public Economics Section, 2004. Discussant at the Contemporary Accounting Research conference, 2004. Presentation on “International Accounting in Light of Enron: Insights from Empirical Research,” N.C. Journal of International Law & Commercial Regulation symposium on “International Accounting Standards in the Wake of Enron.” Academic representative on the AICPA Blockage Factor Taskforce, 2002-2003. Member of the International Accounting Standards Board Shared-Based Payment Advisory Group, 2002.
    • Presentation of the National Association of Stock Plan Professionals on Employee Stock Options, 2000. Testimony before the Financial Accounting Standards Board on “Using Cash Flow Information in Accounting Measurement,” 1998. Discussant at the Review of Accounting Studies and Contemporary Accounting Research conferences, 1998. Chairman of the Annual Program Committee of the American Accounting Association’s Financial Reporting Section, 1997. Presentation at the Association for Investment Management and Research Annual Meeting on International Accounting Standards, 1997. Discussant at the Financial Reporting Section Conference, 1997. Panelist on International Accounting Standards, American Accounting Association Annual Meeting, 1997. Presentation at the FASB on “Recommendations of the AICPA Special Committee on Financial Reporting and the Association for Investment Management and Research,” 1997. Presentation at the AAA/FASB Conference on the future of the accounting model, 1996. Testimony before the Financial Accounting Standards Board on Consolidation Policy and Procedures, 1996. Member of the Editorial Board, Review of Accounting Studies, 1996 - . Member of the Doctoral Consortium Committee of the American Accounting Association, 1996. Presentation to the National Association of Stock Plan Professionals on Employee Stock Options, 1995. Member of the Editorial Board, Journal of International Financial Management and Accounting, 1995 - . Moderator at the International Accounting Research Conference of the American Accounting Association, 1995. Presentation to the Financial Accounting Standards Board on Employee Stock Options, 1994. Presentation to the ShareData Annual Users Conference on Employee Stock Options, 1994 and 1995.
    • Chairman of the Annual Program Committee of the American Accounting Association’s International Accounting Section, 1994. Member of the Editorial Advisory and Review Board of The Accounting Review, 1994 - 1997. Member of the International Accounting Research Conference Committee of the American Accounting Association, 1994-1995. Presentation on the International Stock Valuation Process, at the Stanford Center for International Security and Arms Control Defense Conversion Seminar, 1993. Member of the American Accounting Association’s International Accounting Research Conference Proposal Committee, 1992. Co-organizer and speaker at the Conference on Financial Management Under the Market Economy, Moscow State University, 1992. Presentation on Business Accounting, Investment and Finance at the International Security and Arms Control Conference on Industrial Demilitarization, Privatization, Economic Reform, and Investment in Russia, 1992. Presentation on International Accounting Issues to visiting members of the Swedish Association of CPA’s, 1991 and 1992. Faculty mentor to Prof. Tatiana Krylova, Moscow State University, 1991-1992. Reviewer for the Journal of Accounting Research, Journal of Accounting and Economics, Journal of Financial Economics, Journal of Finance, Review of Financial Studies, Contemporary Accounting Research, The Accounting Review, National Tax Journal, Review of Accounting Studies, Journal of Public Economics, Journal of International Accounting, Accounting and Business Research, Journal of Accounting, Auditing and Finance, Asian Business Journal, Advances in International Accounting, and Southwestern Publishing. PRESENTATIONS University of Arizona, 1993 University of California-Berkeley, 1989, 1992, 2002 University of California-Davis, 1992 University of California-Los Angeles, 1992 Columbia University, 1989, 1993, 1996 Cornell University, 1989, 1997, 2003 Duke University, 1989, 1997, 2005 Emory University, 1993, 2000, 2006 George Washington University 2006
    • Harvard University, 1992, 1996 University of Iowa, 1989 University of Kansas, 1998 London Business School, 2004 University of Maryland, 2000 Massachusetts Institute of Technology, 1993, 2003 University of Melbourne, 2002 University of Michigan, 1989, 1995, 1999 University of Minnesota, 2004 Monash University, 2002 University of Nebraska, 1993 New York University, 1996, 2007 University of North Carolina, 1993, 1994, 1995 Northwestern University, 1989, 1990, 1996 Ohio State University, 1996 University of Oklahoma, 2004 Oklahoma State University, 2006 University of Pennsylvania, 1989, 1996, 2001, 2005 Pennsylvania State University, 1999 University of Queensland, 2002 Queensland Institute of Technology, 2002 University of Rochester, 1989 San Diego State University, 2007 Stanford University, 1989, 1990, 1991, 1992, 1993, 1994 University of Southern California, 2003 Southern Methodist University, 2005 University of Texas, 1989, 2007 University of Toronto, 2003 Washington University, 1989, 1993 University of Virginia, 2005 University of Washington, 1992 William and Mary University, 1997 Yale University, 1989 Journal of Accounting and Economics Conference, 1991, 2002, 2004 Journal of Accounting Research Conference, University of Chicago, 1993, 1994, 2002, 2005.