TEXAS STATE VITA I. Academic/Professional Background A. Name: Dr. Nate Cannon Title: Assistant Professor B. Educational Background Degree Year University Major Thesis/Dissertation PHD 2013 Bentley University Accounting Fair Value Measurements BS 2005 Brigham Young Accounting University MACC 2005 Brigham Young University Accounting C. University Experience Position University Dates Assistant Professor Texas State University 2013 - Present Instructor / Research Assistant Bentley University 2009-2013 D. Relevant Professional Experience Position Entity Dates Senior Associate Auditor KPMG January 2006 - August 2009 E. Other Professional Credentials (licensure, certification, etc.) Certified Public Accountant, Utah Board of Accountancy. (September 15, 2008 - Present). II. TEACHING A. Teaching Honors and Awards: Award / Honor Recipient: Outstanding Graduate Faculty Award, McCoy College of Business Administration. May 11, 2017 Award / Honor Recipient: McCoy College Advisory Board Teaching Excellence Award, McCoy College Advisory Board. August 25, 2016 B. Courses Taught: Page 1 of 9
Texas State University: ACC 4313 - AUDITING ACC 4313 - INTERNAL AUDIT ACC 5320 - AUDITING E. Teaching Grants and Contracts III. SCHOLARLY/CREATIVE A. Works in Print (including works accepted, forthcoming, in press): 2. Articles: a. Refereed Journal Articles: B. Works Not in Print: Cannon, N. H., & Bedard, J. C. (2017). Auditing Challenging Fair Value Measurements: Evidence from the Field, 92(4), 81 114. https://doi.org/10.2308/accr-51569 doi: 10.2308/accr-51569 Cannon, N. H., & Herda, D. (2016). Auditors Organizational Commitment, Burnout, and Turnover Intention: A Replication, 28(2), 69 74. Retrieved from aaajournals.org/doi/pdf/10.2308/bria-51455 Raiborn, C., Butler, J., Cannon, N. H., & Young, R. (2015). Trust May Breed Trouble: Fraud Opportunities and Ethics at Saintly Church, 1 5. Retrieved from imanet.org/resources-publications/ima-educational-case-journal- (iecj)/issues/volume%208,%20issue%204 Schnader, A. L., Bedard, J. C., & Cannon, N. H. (2015). The Principal-Agent Dilemma: Reframing the Auditor s Role Using Stakeholder Theory, 22 26. Retrieved from aaapubs.org/doi/pdf/10.2308/apin-51234 Cannon, N. H., Bedard, J. C., & Schnader, A. (2014). The Changing Face of Auditor Reporting in the Broker-Dealer Industry, 8(1), A1 A11. Retrieved from aaajournals.org/doi/abs/10.2308/ciia-50691 1. Papers Presented at Professional Meetings: Cannon, N. H., 2017 AAA Auditing Midyear Meeting, "Workplace Mindfulness and its Effect on Audit Quality-Threatening Behavior," American Accounting Association, Orlando, FL. (January 13, 2017). Page 2 of 9
Cannon, N. H., 2016 BYU Accounting Research Symposium, "Workplace Mindfulness and its Effect on Audit Quality-Threatening Behavior," Brigham Young University, Provo, UT. (October 28, 2016). Cannon, N. H. (Presenter & Author), Christensen, B. E. (Author Only), Omer, T. C. (Author Only), Wood, D. A. (Author Only), "Complex Fair Value Measurements and Material Weaknesses: It s Not All Bad News," Texas Tech University, Lubbock, TX. (February 20, 2015). Cannon, N. H. (Presenter & Author), Christensen, B. E. (Author Only), Omer, T. C. (Author Only), Wood, D. A. (Author Only), 2015 AAA Audit Midyear Meeting, "Complex Fair Value Measurements and Material Weaknesses: It s Not All Bad News," American Accounting Association, Miami, FL. (January 17, 2015). Cannon, N. H. (Author Only), Bedard, J. C. (Presenter & Author), St. Gallen University Workshop, "Auditing Challenging Fair Value Measurements: Evidence from the Field," St. Gallen University, St. Gallen, Switzerland. (October 13, 2014). Cannon, N. H. (Presenter & Author), Christensen, B. E. (Author Only), Omer, T. C. (Author Only), Wood, D. A. (Author Only), 2014 BYU Accounting Research Symposium, "Complex Fair Value Measurements and Material Weaknesses: It s Not All Bad News," Brigham Young University, Provo, UT. (October 10, 2014). Cannon, N. H. (Author Only), Bedard, J. C. (Presenter & Author), University of Wisconsin-Madison Workshop, "Auditing Challenging Fair Value Measurements: Evidence from the Field," University of Wisconsin-Madison, Madison, WI. (September 2014). Cannon, N. H. (Presenter & Author), Bedard, J. C. (Author Only), 2014 AAA Auditing Midyear Meeting, "Auditing Challenging Fair Value Measurements: Evidence from the Field," AAA Auditing Section, San Antonio, TX. (January 2014). Cannon, N. H. (Presenter & Author), 2013 AAA Accounting, Behavior, and Organizations Meeting, "Fair Value Measurement under High Uncertainty: The Effects of Disclosure Format and Management Aggressiveness on Users Risk Assessments," American Accounting Association, San Diego, CA. (October 2013). Cannon, N. H. (Presenter & Author), 2013 BYU Accounting Research Symposium, "Fair Value Measurement under High Uncertainty: The Effects of Disclosure Format and Management Aggressiveness on Users Risk Assessments," Brigham Young University, Provo, UT. (September 2013). Cannon, N. H. (Author Only), Schnader, A. (Presenter & Author), Bedard, J. C. (Author Only), 2013 International Symposium on Auditing Research, "Internal Control Deficiencies and Auditor Affiliation in the Broker-Dealer Industry," University of Southern California (USA), Maastricht University (Netherlands), Nanyang Technological University (Singapore), and the University of New South Wales (Australia), Sydney, Australia. (June 2013). Page 3 of 9
Cannon, N. H. (Author Only), Bedard, J. C. (Presenter & Author), Schnader, A. (Author Only), University of Kansas Workshop, "Internal Control Reporting in the Broker- Dealer Industry: Determinants and Consequences," University of Kansas, Lawrence, KS. (May 2013). Cannon, N. H. (Presenter & Author), Abdolmohammadi, M. J. (Presenter & Author), Reinstein, A. (Author Only), Bentley University Scholarly Activities Committee Meeting, "The Impact of Source Competence on the Hierarchical Audit Review Process: A Multi-stage Cascaded Inference Approach," Bentley University, Waltham, MA. (March 2013). Cannon, N. H. (Author Only), Bedard, J. C. (Presenter & Author), University of Central Florida Workshop, "Regulation and the Audit Market in the Broker-Dealer Industry," University of Central Florida, Orlando, FL. (February 2013). Cannon, N. H. (Presenter & Author), Bedard, J. C. (Author Only), University of Central Florida Workshop, "Auditing Challenging Fair Value Measurements: Evidence from the Field," University of Central Florida, Orlando, FL. (February 26, 2013). Cannon, N. H. (Presenter & Author), Bedard, J. C. (Author Only), University of North Texas Workshop, "Auditing Challenging Fair Value Measurements: Evidence from the Field," University of North Texas, Denton, TX. (February 25, 2013). Cannon, N. H. (Presenter & Author), Bedard, J. C. (Author Only), University of Nevada at Las Vegas Workshop, "Auditing Challenging Fair Value Measurements: Evidence from the Field," University of Nevada at Las Vegas, Las Vegas, NV. (February 21, 2013). Cannon, N. H. (Author Only), Bedard, J. C. (Presenter & Author), University of New South Wales Workshop, "Auditing Fair Values: A Field Survey," University of New South Wales, Sydney, Australia. (November 2012). Cannon, N. H. (Author Only), Bedard, J. C. (Presenter & Author), Schnader, A. (Author Only), Michigan State University Workshop, "Internal Control Deficiencies and Auditor Affiliation in the Broker-Dealer Industry," Michigan State University, East Lansing, MI. (November 2012). Cannon, N. H. (Presenter & Author), Bedard, J. C. (Author Only), 2012 BYU Accounting Research Symposium, "Evidence from Auditors about Auditing Fair Value Measurements," BYU, Provo, UT. (September 2012). Cannon, N. H. (Presenter & Author), Bedard, J. C. (Author Only), Schnader, A. (Author Only), 2012 AAA Annual Meeting, "Audits of Broker Dealers: The Current State of Regulation, Standards, and Internal Controls," American Accounting Association, Washington, DC. (August 2012). Cannon, N. H. (Presenter & Author), Bedard, J. C. (Author Only), Schnader, A. (Author Only), Bentley University Scholarly Activities Committee Meeting, "Internal Page 4 of 9
Controls in the Broker Dealer Industry," Bentley University, Waltham, MA. (February 2012). PPS 8.10 Form 1A Cannon, N. H. (Author Only), Bedard, J. C. (Presenter & Author), Schnader, A. (Author Only), Florida International University Workshop, "Internal Controls in the Broker- Dealer Industry," Florida International University, Miami, FL. (February 2012). Cannon, N. H. (Presenter & Author), Bedard, J. C. (Author Only), 2011 BYU Accounting Research Symposium, "A Field Investigation of Auditing Fair Values," BYU, Provo, UT. (September 2011). Cannon, N. H. (Presenter & Author), 2010 BYU Accounting Research Symposium, "The Impact of Source Competence on the Hierarchical Audit Review Process: A Multistage Cascaded Inference Approach," BYU, Provo, UT. (October 2010). 5. Other Works not in Print: a. Works "submitted" or "under review": Journal Articles: Herda, D. N., Cannon, N. H., & Young, R. F. (Submitted / Under Review). Improving audit quality: The effects of supervisor coaching on staff auditors perspective taking and workplace mindfulness. Bedard, J. C., Cannon, N. H., & Schnader, A. (Submitted / Under Review). PCAOB Oversight in the Broker-Dealer Industry: Regulatory Shock and Auditor Realignment. Cannon, N. H., Bedard, J. C., & Schnader, A. (Submitted / Under Review). Auditor Reporting and Regulatory Sanctions in the Broker-Dealer Industry. b. Works "in progress": Journal Articles: Cannon, N. H., Herda, D., & Puffer, T. M. (In Preparation; Not Yet Submitted). The Effect of Big 4 Alumni Outreach Efforts on Alumni Commitment and Propensity to Benefit their Former Firm. Cannon, N. H. (In Preparation; Not Yet Submitted). Fair Value Measurement Under High Uncertainty: The Effects Of Disclosure Format And Management Aggressiveness On Users Risk Assessments. Cannon, N. H., Omer, T. C., Christensen, B. E., & Wood, D. A. (In Preparation; Not Yet Submitted). Fair Value Measurements and Material Weaknesses: It s Not All Bad News. Page 5 of 9
Page 6 of 9 PPS 8.10 Form 1A Cannon, N. H., Bedard, J. C., Kowaleski, Z., & Schnader, A. (In Preparation; Not Yet Submitted). The Continuing Evolution of Auditor Reporting in the Broker-Dealer Industry. C. Scholarly / Creative Grants and Contracts: D. Scholarly / Creative Fellowships, Awards, Honors: Award / Honor Recipient: Institute of Management Accounting's 2015 Case Competition 3rd place, Institute of Management Accounting. September 2015 Award / Honor Recipient: Accounting Doctoral Program Scholar, AICPA Foundation. September 2009 E. Scholarly / Creative Professional Development Activities Attended: Conference Attendance, "2017 AAA Auditing Section Midyear Meeting," American Accounting Association, Orlando, FL. (January 12, 2017 - January 14, 2017). Conference Attendance, "2016 BYU Accounting Research Symposium," Brigham Young University, Provo, UT. (October 27, 2016 - October 29, 2016). Conference Attendance, "2016 AAA Annual Meeting," American Accounting Association, New York, NY. (August 7, 2016 - August 10, 2016). Conference Attendance, "2016 AAA Auditing Midyear Meeting," American Accounting Association, Scottsdale, AZ, United States. (January 14, 2016 - January 16, 2016). Workshop, "2016 Excellence in Auditing Education Workshop," American Accounting Association, Scottsdale, AZ, United States. (January 14, 2016). Continuing Education Program, "2015 Audit Educator Bootcamp," American Accounting Association, Chicago, IL, United States. (June 22, 2015 - June 25, 2015). Conference Attendance, "2015 PCAOB/AAA Annual Meeting," Washington, DC. (April 2015). Conference Attendance, "2015 AAA Auditing Midyear Meeting," American Accounting Association, Miami, FL. (January 15, 2015 - January 17, 2015). Conference Attendance, "2014 BYU Accounting Research Symposium," Brigham Young University, Provo, UT. (October 9, 2014 - October 11, 2014). Conference Attendance, "2014 AAA Annual Meeting," American Accounting Association, Atlanta, GA. (August 2014). Conference Attendance, "2014 PwC Accounting Symposium & Tax Colloquium," American Accounting Association, Atlanta, GA. (August 2014).
Workshop, "Program for Excellence in Teaching and Learning," Texas State University - Office of Academic Development and Assessment, San Marcos, TX, United States. (August 2013 - May 2014). Conference Attendance, "2014 AAA New Faculty Consortium," American Accounting Association, Leesburg, VA. (February 2014). Conference Attendance, "2014 AAA Auditing Midyear Meeting," American Accounting Association, San Antonio, TX, United States. (January 2014). Conference Attendance, "2013 AAA Accounting, Behavior, and Organizations Meeting," American Accounting Association, San Diego, CA. (October 2013). Conference Attendance, "2013 BYU Accounting Research Symposium," Brigham Young University, Provo, UT. (October 2013). Conference Attendance, "2013 AAA Annual Meeting," American Accounting Association, Anaheim, CA. (August 2013). Conference Attendance, "2013 PwC Accounting Symposium & Tax Colloquium," PricewaterhouseCoopers, Laguna Hills, CA. (August 2013). Conference Attendance, "2012 BYU Accounting Research Symposium," Brigham Young University, Provo, UT. (September 2012). Conference Attendance, "2012 AAA Annual Meeting," American Accounting Association, Washington, D.C. (August 2012). Conference Attendance, "2012 PwC Accounting Symposium & Tax Colloquium," PricewaterhouseCoopers, Washington, D.C. (August 2012). Conference Attendance, "2012 EY Academic Resource Center Colloquium," Ernst & Young, Dallas, TX. (June 2012). Conference Attendance, "2012 AAA Auditing Section Doctoral Consortium and Meeting," American Accounting Association, Savannah, GA. (January 2012). Conference Attendance, "2011 BYU Accounting Research Symposium," Brigham Young University, Provo, UT. (September 2011). Conference Attendance, "2011 AAA Annual Meeting," American Accounting Association, Denver, CO. (August 2011). Conference Attendance, "2011 Center for Audit Quality Annual Symposium," The Center for Audit Quality, Denver, CO. (August 2011). Page 7 of 9
Conference Attendance, "2011 AAA Auditing Section Doctoral Consortium and Midyear Meeting," American Accounting Association, Albuquerque, NM. (January 2011). Conference Attendance, "2010 BYU Accounting Research Symposium," Brigham Young University, Provo, UT. (October 2010). IV. SERVICE A. Institutional 2. College: Faculty Advisor, Beta Gamma Sigma Advisor. (February 2016 - Present). Committee Member, MAcy Task Force. (August 2014 - Present). 3. Department/School: B. Professional: Committee Member, Faculty Search Committee. (May 2016 - Present). Faculty Advisor, Faculty Office Visit Coordinator. (May 2016 - Present). Committee Member, Faculty Search Committee. (August 2014 - December 2014). Committee Member, CPA Exam Pass Rate Task Force Recommendations Implementation Committee. (September 2013 - May 2014). Reviewer, Ad Hoc Reviewer, The Accounting Review. (December 2016 - Present). Reviewer, Conference Paper, American Accounting Association Annual Meeting. (December 2016 - Present). Editorial Review Board Member, Accounting and the Public Interest. (April 2015 - Present). Editorial Review Board Member, Current Issues in Auditing (AAA), Sarasota, FL, United States. (March 2014 - Present). Reviewer / Referee, IMA Educational Case Journal. (June 16, 2016). Reviewer, Ad Hoc Reviewer, Behavioral Research in Accounting (AAA). (January 2015 - February 2016). Reviewer, Ad Hoc Reviewer, Advances in Accounting Education. (September 1, 2014 - August 2015). Page 8 of 9
C. Community: Volunteer, Refugee Services of Texas, Austin, TX. (July 2016 - Present). Board Member, Oak Hills Stake Audit Committee - The Church of Jesus Christ of Latterday Saints, Austin, TX. (May 2014 - Present). Varsity Coach for Troop 575, Boy Scouts of America, Austin, TX. (November 2013 - January 2015). Young Men Leader, The Church of Jesus Christ of Latter-day Saints, Austin, TX. (November 2013 - January 2015). D. Organization Memberships: American Accounting Association (AAA). American Institute of Certified Public Accountants (AICPA). Association of Certified Fraud Examiners (ACFE). Utah Association of Certified Public Accountants. E. Service Honors and Awards: Award / Honor Recipient: McCoy College Excellence in Service Award, McCoy College. August 20, 2015 Page 9 of 9