«APPOINTMENTS Foster School of Business, University of Washington Deloitte and Touche Professor of Accounting, 2015 to present Legoe Associate ...»
SARAH ELIZABETH MCVAY
Deloitte and Touche Endowed Professor of Accounting
University of Washington PACCAR 553
Michael G. Foster School of Business (206) 616-2196
Box 353226, Seattle WA 98195 firstname.lastname@example.org
Foster School of Business, University of Washington
Deloitte and Touche Professor of Accounting, 2015 to present Legoe Associate Professor of Accounting, 2012 to 2015 David Eccles School of Business, University of Utah Associate Professor of Accounting, 2011 to 2012 Assistant Professor of Accounting, 2007 to 2011 Stern School of Business, New York University Assistant Professor of Accounting, 2004 to 2007
EDUCATION AND CERTIFICATIONPh.D., Business Administration (Accounting); University of Michigan; 2004 B.A., Business Administration (Accounting); University of Oregon; 1997 Certified Public Accountant (Washington); 1998
BUSINESS EXPERIENCESenior Auditor (1998–2000), Arthur Andersen, Portland Oregon Staff Accountant (1997–1998), Moss Adams & Co., Vancouver Washington Staff Intern (1996), Bidwell & Co., Portland Oregon
PUBLISHED RESEARCH ARTICLESFeng, M., C. Li, S. McVay and H. Skaife. 2015. Does Ineffective Internal Control over Financial Reporting affect a Firm’s Operations? Evidence from Firms’ Inventory Management. The Accounting Review, 90: 529–557.
Curtis, A., S. McVay and B. Whipple. 2014. The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains. The Accounting Review, 89: 933–958.
Curtis, A., R. Lundholm and S. McVay. 2014. Forecasting Sales: A Model and Some Evidence from the Retail Industry. Contemporary Accounting Research, 31: 581–608.
Baumker, M., P. Biggs, J. Pierce and S. McVay. 2014. The Disclosure of Non-GAAP Earnings Following Regulation G: An Analysis of Transitory Gains. Accounting Horizons, 28: 77–92.
Curtis, A., S. McVay and M. Wolfe. 2014. An Analysis of the Implications of Discontinued Operations for Continuing Income. Journal of Accounting and Public Policy, 33: 190–201.
Demerjian, P., B. Lev, M. Lewis and S. McVay. 2013. Managerial Ability and Earnings Quality. The Accounting Review, 88: 463–498.
Demerjian, P., B. Lev and S. McVay. 2012. Quantifying Managerial Ability: A New Measure and Validity Tests. Management Science, 58: 1229–1248.
Brochet, F., L. Faurel and S. McVay. 2011. Manager-Specific Effects on Earnings Guidance:
An Analysis of Top Executive Turnovers. Journal of Accounting Research, 49: 1123–1162.
Frankel, R., M. Soliman and S. McVay. 2011. Non-GAAP Earnings and Board Independence.
Review of Accounting Studies, 16: 719–744.
Feng, M. and S. McVay. 2010. Analysts’ Incentives to Overweight Management Guidance When Revising Their Short-Term Earnings Forecasts. The Accounting Review, 85: 1617–46.
Feng, M., C. Li and S. McVay. 2009. Internal Control and Management Guidance. Journal of Accounting and Economics, 48: 190–209.
Kolev, K., C. Marquardt and S. McVay. 2008. SEC Scrutiny and the Evolution of Non-GAAP Earnings Numbers. The Accounting Review, 83: 157–184.
Doyle, J., W. Ge and S. McVay. 2007. Accruals Quality and Internal Control over Financial Reporting. The Accounting Review, 82: 1141–1170.
Doyle, J., W. Ge and S. McVay. 2007. Determinants of Weaknesses in Internal Control over Financial Reporting. Journal of Accounting and Economics, 44: 193–223.
McVay, S., V. Nagar and W. Tang. 2006. Trading Incentives to Meet the Analyst Forecast.
Review of Accounting Studies, 11: 575–598.
McVay, S. 2006. Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items. The Accounting Review, 81: 501–531.
Ge, W. and S. McVay. 2005. The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act. Accounting Horizons, 19: 137–158.
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OTHER PUBLICATIONSMcVay, S. 2011. Invited discussion of ‘Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies,’ Journal of Accounting Research, 49: 449–546.
FARS Financial Reporting Policy Committee. 2010. The Financial Reporting Policy Committee’s Response to the Preliminary Views on Financial Statement Presentation.
Accounting Horizons, 24: 279–296. Principal co-author with Mark Bradshaw.
McVay, S. 2010. Invited book review of ‘Line-item Analysis of Earnings Quality,’ (Foundations and Trends in Accounting, 2009), by Nahum D. Melumad and Doron Nissim.
The Accounting Review, 85: 1121–1122.
WORKING PAPERSCain, C., K. Kolev and S. McVay. 2016. Qualifying Special Items: An Identification and Examination of Lower-Quality versus Higher-Quality Income-Decreasing Special Items.
Chen, S., S. Lai, C. Liu and S. McVay. 2015. Managerial Characteristics and Internal Controls.
Curtis, A., S. McVay and S. Toynbee. 2016. The Changing Implications of Research and Development Expenditures for Future Profitability.
Demerjian, P., M. Lewis and S. McVay. 2016. Earnings Smoothing: For Good or Evil?
Ge, W., A. Koester and S. McVay. 2016. The Costs and Benefits of Section 404(b) Exemption:
Evidence from Small Firms’ Internal Control Disclosures.
Ge, W., Z. Li, Q. Liu and S. McVay. 2016. The Effect of Internal Control on Resource Extraction: Evidence from China.
Kravet, T., S. McVay and D. Weber. 2016. Exemptions from Internal Control Audits: An Analysis of M&As.
HONORS AND AWARDSDeloitte and Touche Endowed Professorship, 2015–present PhD Faculty Mentor Award, 2016 TMMBA Excellence in Teaching Award, 2016 MBA Professor of the Quarter Award, 2016 (Spring Quarter) TMMBA Faculty of the Quarter Award, 2013–2016 (Winter Quarter) William and Helen Fowler Endowment for Special Achievement in Accounting, 2014 Glen and Lucille Legoe Endowed Professorship, 2012–2015 Contemporary Accounting Research Outstanding Reviewer Award, 2011 Doctoral Faculty Teaching Excellence Award, 2011 David Eccles Emerging Scholar/Faculty Fellow, 2008–2011/2011–2012 Deloitte and Touche Fellowship, 2002 Beta Alpha Psi, President (Oregon Chapter), 1996–1997 Oregon State Society of CPAs Outstanding Student Award, 1997 University of Oregon Women’s 8-Ball Champion Page 3 June 2016
SERVICE AND PROFESSIONAL ACTIVITIES
External Service (Journals):
Editor, Contemporary Accounting Research 2014–present Editorial Board, Accounting and Finance 2012–present Editorial Advisory and Review Board, Accounting Horizons 2008–present Editorial Advisory and Review Board, The Accounting Review 2008–present Ad Hoc Editor, Contemporary Accounting Research 2013–2014 Editorial Board, Contemporary Accounting Research 2010–2014 Ad Hoc Referee: Accounting and Business Research; Accounting, Organizations and Society;
Auditing: A Journal of Practice and Theory; Australian Accounting Review; Communications of the ACM; International Journal of Auditing; International Journal of Hospitality Management; Journal of Accounting and Economics; Journal of Accounting and Public Policy; Journal of Accounting, Auditing and Finance; Journal of Accounting Research;
Journal of Business, Finance and Accounting; Journal of Finance; Journal of Financial and Quantitative Analysis; Management Science; Managerial Auditing Journal; MIS Quarterly;
Production and Operations Management; Review of Accounting Studies; Review of Quantitative Finance and Accounting; American Accounting Association Annual Meeting;
AAA Western Region Meeting; Auditing Section Mid-Year Meeting; Financial Economics and Accounting Meeting; Financial Accounting and Reporting Section Mid-Year Meeting;
Management Accounting Section Mid-Year Meeting
External Service (American Accounting Association):
New Faculty Consortium Committee, 2016 (Chair), 2011–2013, 2015 (Member) Competitive Manuscript Award Committee, 2016 (Chair), 2009, 2015 (Member) FARS Midyear Meeting Best Paper Award Committee, 2015 Organizer of the Western Region Doctoral Student Faculty Interchange, 2013–2015 Invited FARS Doctoral Consortium Speaker, 2014 FARS Dissertation Award Committee, 2013 FARS Financial Reporting Policy Committee, 2012–2013 (Chair), 2008–2012 (Member) FARS Research Program Committee for the 2012 and 2010 AAA Meetings FARS Steering Committee, 2008–2012 Deloitte Wildman Award Committee, 2010 FARS Best Paper Award Committee, 2007
University of Washington Service:
Member—Hybrid MBA Curriculum Committee (2016–2017) Member—Masters Programs Committee (2015–2016) Member—Faculty Council (2014–2017) Chair—Faculty Recruiting Committee; Accounting Department (2014, 2015, 2016) Member—Doctoral Student Recruiting Committee; Accounting Department (2015, 2016) Chair—Doctoral Student Recruiting Committee; Accounting Department (2014) Member—Dissertation Committees: Nicole Cade, Sarah Shonka, Brady Williams Chair—Dissertation Committees: Brandon Szerwo, Sara Toynbee Page 4 June 2016
University of Utah Service:
Member—PhD Program Committee and Faculty Representative (2011–2012); Masters of Accounting Curriculum Committee (2007–2011); PMBA Task Force (2010); College Council (2009–2010); Ad Hoc Building Committee (2009–2010); Recruiting Committee (2007–2009); Dissertation Committees: Dongyoung Lee and Benjamin Whipple (2013);
Susan McMahon (2010); Supervisory Committees: Jing He and Erin McKenzie (2011– 2012); Benjamin Whipple (2010–2011); Brett Rixom (2009–2010); Marcus Burger and Jennifer Wen (2008–2009); University Honors Thesis: Michael Baumker (2008–2009)
2016/17: Columbia University (scheduled), Iowa State University (scheduled), Louisiana State University (scheduled), Toronto Accounting Symposium (scheduled), UIC Accounting Symposium (scheduled), University of Arizona (scheduled), University of North Carolina – Chapel Hill (scheduled);
2015/16: Boston College, Georgetown University, McGill University, Oregon State University, University of Arkansas, University of Texas–Austin;
2014/15: Indiana University, Stanford University, University of California–Davis; University of Florida, University of Georgia;
2013/14: Duke University, Southern Methodist University, UC–Irvine, UCLA;
2012/13: 2012 Nick Dopuch Conference at Wash-U; Michigan State University; University of Tennessee;
2011/12: Arizona State University, University of Alberta Accounting Research Conference, University of Illinois, University of Texas-Arlington, Yale Summer Accounting Conference;
2010/11: University of British Columbia, University of Oklahoma, University of Washington;
2009/10: 2010 Western Region Meeting, Florida International University, University of Connecticut, University of Michigan;
2008/09: Cornell University, Emory University, London Business School, University of Arizona, University of Missouri, Wharton Operations Management Conference;
2007/08: Minnesota Mini Empirical Conference, MIT, Temple University, Texas Christian University, University of Waterloo;
2006/07: 2007 AAA Annual Meeting, Harvard Business School, Indiana University, Morgan Stanley, University of California–Berkeley, University of Texas–Austin, University of Utah;
2005/06: 2005 Journal of Accounting and Economics Conference, 2006 AAA Financial Accounting and Reporting Section Mid-Year Meeting, 2006 AFAANZ Annual Meeting, 2006 International Symposium on Audit Research, NYU Accounting Summer Camp, State University of New York–Buffalo, State University of New York–Binghamton, University of Oregon;
2004/05: 4-School Conference, at Columbia, 5th Annual Utah Winter Conference, 12th Annual Securities and Financial Markets Conference (Research Award Recipient), 2005 AAA Annual Meeting, 2005 AAA Financial Accounting and Reporting Section Mid-Year Meeting, 2005 AFAANZ Annual Meeting, New York University, Rutgers University;
2003/04: Columbia University, Emory University, New York University, Northwestern University, Rice University, Stanford University, University of Chicago, University of Michigan, University of Pennsylvania, University of Southern California, University of Utah;
2002/03: University of Oregon, University of Michigan.
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