American Accounting Association

AUGUST 4–8, 2012  •  WASHINGTON, DC

Speaker Biographical Information

Bruce CarruthersBruce Carruthers
John D. and Catherine T. MacArthur Chair, Department of Sociology, Northwestern University

Bruce Carruthers received his Ph.D. at the University of Chicago in 1991. His areas of interest include comparative and historical sociology, economy and society, sociology of law and sociology of organizations. At Northwestern, Carruthers is involved in the graduate Comparative Historical Social Science (CHSS) program, and the undergraduate Business Institutions Program (BIP).

His current research projects include a study of the historical evolution of credit as a problem in the sociology of trust, regulatory arbitrage, what modern derivatives markets reveal about the relationship between law and capitalism, and the regulation of credit for poor people in early 20th Century America. He has had visiting fellowships at the Russell Sage Foundation and the Radcliffe Institute for Advanced Study, and received a John Simon Guggenheim Fellowship. He is methodologically agnostic, and does not believe that the qualitative/ quantitative distinction is worth fighting over. Northwestern is Carruthers' first teaching position.

Carruthers has authored or co-authored five books, City of Capital: Politics and Markets in the English Financial Revolution (Princeton, 1996), Rescuing Business: The Making of Corporate Bankruptcy Law in England and the United States (Oxford, 1998), Economy/Society: Markets, Meanings and Social Structure (Pine Forge Press, 2000), Bankrupt: Global Lawmaking and Systemic Financial Crisis (Stanford, 2009), and Money and Credit: A Sociological Approach (Polity Press, 2010).


Deirdre McCloskeyDeirdre McCloskey
Distinguished Professor of Economics, History, English, and Communication, University of Illinois at Chicago

Deirdre McCloskey teaches economics, history, English, and communication at the University of Illinois at Chicago. A well-known economist and historian and rhetorician, she has written sixteen books and around 400 scholarly pieces on topics ranging from technical economics and statistics to transgender advocacy and the ethics of the bourgeois virtues. She is known as a "conservative" economist, Chicago-School style (she taught for 12 years there), but protests that "I'm a literary, quantitative, postmodern, free-market, progressive Episcopalian, Midwestern woman from Boston who was once a man. Not 'conservative'! I'm a Christian libertarian."

Her latest book, Bourgeois Dignity: Why Economics Can't Explain the Modern World (University of Chicago Press, 2010), which argues that an ideological change rather than saving or exploitation is what made us rich, is the second in a series of four on The Bourgeois Era. The first was The Bourgeois Virtues: Ethics for an Age of Commerce (2006), asking if a participant in a capitalist economy can still have an ethical life (briefly, yes). With Stephen Ziliak she wrote in 2008, The Cult of Statistical Significance (2008), which criticizes the proliferation of tests of "significance," and was in 2011 the basis of a Supreme Court decision.


Gregory BernsGregory Berns
Distinguished Professor of Neuroeconomics and Director of Center for Neuropolicy at Emory University

Gregory Berns, M.D., Ph.D. is the Distinguished Professor of Neuroeconomics at Emory University, where he directs the Center for Neuropolicy. He is a Professor in the Economics Department. He is a founding member of the Society for Neuroeconomics. He is the author of Satisfaction: The Science of Finding True Fulfillment (Henry Holt & Co., 2005) and Iconoclast: What Neuroscience Reveals About How To Think Differently (Harvard Business School Press, 2008). He graduated cum laude in physics from Princeton University, received a Ph.D. in biomedical engineering from the University of California, Davis and an M.D. from the University of California, San Diego. He subsequently completed a psychiatry residency at Western Psychiatric Institute and Clinic in Pittsburgh, PA.

Dr. Berns specializes in the use of brain imaging technologies to understand human motivation and decision-making. His interest is in neuroeconomics and neuropolitics. Current projects include the biology of decision making and how peer pressure affects the brain. He also uses neuroimaging to understand moral decision making. He has received numerous grants from the National Institutes of Health, National Science Foundation, and the Department of Defense and has published over 40 peer-reviewed original research articles, in such journals as Science, Nature, and Neuron. Dr. Berns' research is frequently the subject of popular media coverage including articles in the New York Times, Wall Street Journal, Money, Oprah, Forbes, The Financial Times, The New Scientist, Wired, Washington Post, Chicago Tribune, International Herald Tribune, and Los Angeles Times. He speaks frequently on CNN and NPR, and has been profiled on ABC's Primetime.


Kevin McCabeKevin A. McCabe
Professor of Economics and Law, George Mason University

Kevin A. McCabe is professor of economics and law and holds appointments at George Mason's Interdisciplinary Center for Economic Science, the Mercatus Center, and Krasnow Institute. Previous faculty appointments include professor of economics at the University of Arizona and associate professor of accounting in the Carlson School of Management at the University of Minnesota. He has written or co-written over 50 articles on market design, industrial organization, game theory, monetary theory, behavioral economics, and experimental economics and has been coprincipal investigator on many National Science Foundation grants, including a recent NSF study on "Brain Function and Economic Decision Making, 2001-2003."

He is an editorial board member for the Journal of Experimental Economics and has served as a USAID consultant in helping to establish an M.B.A. program at the Warsaw School of Economics in Poland. He is a distinguished research fellow for the International Foundation for Research in Experimental Economics, and is a research fellow for the Gruter Institute for Law and Behavioral Research. He has been a fellow in the Center for Political Economy at Washington University; a faculty affiliate member of the Center for Research in Learning, Perception, and Cognition at the University of Minnesota; and a faculty affiliate member of the Cognition and Neuroimaging Laboratories at the University of Arizona. His most recent co-written study was "A Functional Imaging Study of Cooperation in Two-Person Reciprocal Exchange," published in the Proceedings of the National Academy of Science.


Raymond BallRaymond Ball
Sidney Davidson Distinguished Service Professor of Accounting, Booth School of Business, University of Chicago

Raymond Ball studies corporate disclosure, earnings and stock prices, international accounting and finance, market efficiency and investment strategies. He is coauthor with Philip Brown of "An Empirical Evaluation of Accounting Income Numbers," an article published in the Journal of Accounting Research in 1968 that won the American Accounting Association's inaugural award for seminal contributions in account literature. This article revolutionized the understanding of the impact of corporate disclosure on share prices, and of earnings releases in particular. It laid the foundation for much of the modern accounting literature. Ball also is the author of "Anomalies in Relationships between Securities' Yields and Yield surrogates," published in the Journal of Financial Economics in 1978, the first academic reference to systematic anomalies in the theory of efficient markets.

Ball has been an Editor or Coordinating Editor of Journal of Accounting Research since 2000, prior to which he was an Editor of Journal of Accounting & Economics for many years. He is a member of the Board of Trustees of Harbor Funds and chairs its Audit Committee. He also serves on the Advisory Group for the Financial Reporting Faculty of the Institute of Chartered Accountants in England and Wales (ICAEW). He has served on the Financial Accounting Standards Advisory Council (FASAC) of the Financial Accounting Standards Board (FASB), and on the Shadow Financial Regulation Committee.

He received a bachelor's degree in accounting from the University of New South Wales in Australia, and an MBA in 1968 and a Ph.D. in economics in 1972 from Chicago Booth. Ball was awarded honorary degrees by the Helsinki School of Economics, the KatholiekeUniversiteit Leuven, the University of Queensland, the University of London, and the University of New South Wales. He was elected to the Accounting Hall of Fame in 2009.


Philip Brown AMPhilip Brown AM
Emeritus Professor of Accounting and Finance, The University of Western Australia and The University of New South Wales

Philip Brown is a Commerce graduate of The University of New South Wales, where he received a University Medal. He completed his graduate work in the Graduate School of Business at the University of Chicago. He currently holds joint professorial appointments in accounting and finance at The University of New South Wales and The University of Western Australia. Philip was elected a Fellow of the Academy of the Social Sciences in Australia in 1978.

In 1986 he and his University of Chicago colleague Ray Ball received the inaugural American Accounting Association's Seminal Contribution to Accounting Literature Award; and in 1996 he received the inaugural Accounting Association of Australia and New Zealand's Outstanding Contribution to the Accounting Research Literature Award, which he shared with R. J. Chambers.

In 1991 Philip Brown was the American Accounting Association's Distinguished International Visiting Lecturer; and in 1991/1992 he was the inaugural Coopers and Lybrand-Accounting Association of Australia and New Zealand Visiting Research Professor in Australasia.

In 2000 he was made a life member of the Accounting and Finance Association of Australia and New Zealand. In accounting circles Philip is known for his research into the role accounting reports play in informing financial markets. More recently he has focused on how the corporate governance arrangements of companies influences their disclosure policies, and how financial analysts and the market more generally respond to those policies.


Dan RoamDan Roam
Best-selling international author of "The Back of the Napkin" and "Blah, Blah, Blah: What To Do When Words Don't Work"

Dan Roam is the author of the international bestseller The Back of the Napkin: Solving Problems and Selling Ideas with PicturesBusiness Week and Fast Company's best innovation book of the year, and Amazon's #5 selling business book. The Back of the Napkin has been published in 25 languages and is a bestseller in Japan, South Korea, and China. Dan has helped leaders at Microsoft, Google, Wal-Mart, Boeing, and the United States Senate solve complex problems through visual thinking. Dan and his whiteboard have been featured on CNN, MSNBC, ABC News, Fox News, and NPR. Dan's visual explanation of American health care was selected by Business Week as "The World's Best Presentation of 2009," and earned Dan an invitation to discuss visual problem solving with members of the White House Communications Office.


Bart J. WilsonBart J. Wilson
Donald P. Kennedy Endowed Chair in Economics and Law, Chapman University's Economic Science Institute

Bart J. Wilson is the Donald P. Kennedy Endowed Chair in Economics and Law at Chapman University's Economic Science Institute. He is currently using experimental economics in his research to examine the foundations of exchange and specialization and the origin of property rights systems that undergird it. Another of his research programs compares decision making in humans, apes, and monkeys. Bart has published papers in the American Economic Review, the Proceedings of the National Academy of Sciences, and Evolution & Human Behavior. His research has been supported with grants from the National Science Foundation, the Federal Trade Commission, and the International Foundation for Research in Experimental Economics. Bart loves to talk about the courses he teaches, including "Humanomics" and "Spontaneous Order and the Law." Prior to joining the faculty at Chapman, he was an Associate Professor of Economics at George Mason University and before that a Research Scientist at the Economic Science Laboratory at the University of Arizona and an Economist at the Federal Trade Commission. Bart received his Ph.D. in Economics from the University of Arizona and hails from the great State of Wisconsin.


Sarah F. BrosnanSarah F. Brosnan
Assistant Professor, Department of Psychology, Georgia State University

Sarah F. Brosnan is currently an assistant professor in the Department of Psychology at Georgia State University and a member of the Brains & Behavior program. She directs the Comparative Economics and Behavioral Studies Laboratory (CEBUS Lab) and does research with nonhuman primates at both the Language Research Center of Georgia State University and the Michale E. Keeling Center for Comparative Medicine and Research of the UT/MD Anderson Cancer Center, where she is a visiting assistant professor. Sarah completed a Ph.D. in evolutionary biology at Emory University and a postdoctoral fellowship in anthropology/behavior at Emory University and UTMD Anderson Cancer Center.

Her research interests lie in the intersection of complex social behavior and cognition. More specifically, she is interested in mechanisms underlying cooperation, reciprocity, inequity, and other economic decisions in nonhuman primates, to better understand the evolution of these behaviors. Her current research addresses what decisions individuals make, particularly as compared to other species, how their social or ecological environments affect their decisions and interactions, and under what circumstances they can alter their behaviors contingent upon these inputs. She takes an explicitly comparative approach to better understand the conditions which selected for these behaviors.


Doyle Z. WilliamsDoyle Z. Williams
Executive Director of the
Accounting Doctoral Scholars Program

Doyle Z. Williams, Ph.D., is Executive Director of the Accounting Doctoral Scholars Program administered through the AICPA Foundation. He is Past President of the American Accounting Association and Past Chair of the Board of Directors of AACSB. He served as Director of Education of the AAA, President of the Administrators of Accounting Programs, and President of the Federation of Schools of Accountancy. He served as Chair of the Accounting Education Change Commission from 1989-1993. He is Dean Emeritus, University of Arkansas, where he served as Dean of the Walton College of Business. He served as a Senior Scholar in the School of Accountancy at Kennesaw State University. He was the founding Dean of the School of Accounting at the University of Southern California and served as Accounting Area Coordinator at Texas Tech University. He received the Outstanding Educator Award from both the AAA and AICPA. He was the fifth educator to receive the AICPA's Gold Medal. His other honors include receiving the FSA/Joseph A. Silvoso Faculty Merit Award for distinguished contributions to the Federation, to the profession of accounting, and to accounting education. Upon his retirement from the University of Arkansas, the university established the endowed Doyle Z. and Maynette D. Williams Chair in Professional Accounting.


Karen PincusKaren Pincus
Doyle Z. and Maynette Derr Williams Professor of Accounting, University of Arkansas

Karen Pincus, the Doyle Z. and Maynette Derr Williams Professor of Accounting at the University of Arkansas, earned her Ph.D. at the University of Maryland in 1984 and came to Arkansas after 12 years on the faculty at the University of Southern California. Her research, which appears in U.S. and international journals, focuses on audit judgment, fraud detection, and accounting education; she has been a member of the editorial boards of Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, and Issues in Accounting Education.

Professor Pincus received the AAA's Innovation in Accounting Education award for developing an innovative introductory accounting course; the AICPA's Distinguished Achievement in Accounting Education award; and the AWSCPA's Educator of the Year award. She served as 2005-6 President of Beta Alpha Psi and currently is the U.S. member of the International Accounting Education Standards Board. Karen is a past president of the AAA Auditing Section and formerly served as AAA Vice President and as a member of the Board of Governors of the APLG. She currently serves on the AAA Bylaws Committee and the Governance Task Force and as a supply chain representative to the Pathways Commission. Her professional service includes current service as a member of the AICPA Board of Directors.

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