John Harry Evans III

Katz Alumni Professor of Accounting and Area Director for Accounting


238A Mervis Hall
Curriculum Vitae: 


BS in Economics, U.S. Air Force Academy
MA in Economics, UCLA
MSIA, Carnegie Mellon University
PhD in Accounting, Carnegie Mellon University

Courses Recently Taught

MBA Courses Taught:

Financial Accounting
Financial Statement Analysis 1 & 2
Strategic Cost Management
Managerial Accounting

Doctoral Courses Taught:

Introduction to Accounting Research
Agency Seminar in Management Control
Accounting Workshop


Research Interests: Accounting phenomena from an economic perspective; analytical models of incentives and reporting; experimental studies of reporting in managerial and tax settings; empirical studies of incentives including health care

Teaching Interests: Financial Accounting, Financial Statement Analysis, Managerial Accounting, Strategic Cost Management

Recent Publications

"White Collar Incentives" (with Bok Baik, Kyonghee Kim, and Yoshio Yandori). Accounting, Organizations and Society in press 2015; DOI: 10.1016/j.aos.2015.11.006

"Honor Among Thieves: Open Internal reporting and managerial Collusion" (with Donald Moser, Andrew Newman, and Bryan Stikeleather). Contemporary Accounting Research 2015; DOI: 10.1111/1911-3846.12181

"Points to Consider When Self-Assessing Your Empirical Accounting Research" (with Mei Feng, Vicky Hoffman, Donald Moser, and Wim van der Stede). Contemporary Accounting Research  2015; 32:1162-1192.

"CEO Turnover, Financial distress and Contractual Innovations" (with Shuquing Luo and Nandu Nagarajan). The Accounting Review  2014; 89: 959-990.

"Do You Get What You Measure? Research Opportunities Based on the Veterans Healthcare Administration Experience" (with Nandu Nagarajan and Nicole Thibodeau). Accounting Horizons 2014; 28:385-413.

"Testing Analytics Models Using Archival or Experimental Methods" (with Shane S. Dikoli, Jeffrey Hales, Michal Matejka, Donald Moser, and Michael Williamson). Accounting Horizons 2013; 27: 129-139.

"CEO Turnover and Retention Light: Retaining Former CEOs on the Board" (with Nandu Nagarajan and Jason Schloetzer). Journal of Accounting Research 2010; 48: 1015-1047.

"Nonfinancial Performance Measures and Physician Compensation" (with Kyonghee Kim, Nandu Nagarajan, and Sukesh Patro). Journal of Management Accounting Research 2010; 22: 31-56.

"Agency Theory and Participative Budgeting Experiments" (with Jason Brown and Donald Moser). Journal of Management Accounting Research 2009; 21: 317-345.

"Knowledge Sharing and Incentive Design in Production Environments: Theory and Evidence" (with Yuhchang Hwang and David Erkens). The Accounting Review 2009; 84: 1145-1170.

"Board size and Firm Performance: The Moderating Effects of the Market for Corporate Control" (with Shijun Cheng and Nandu Nagarajan). Review of Quantitative Finance and Accounting 2008; 31: 121-145.

"Value Creation in Public Enterprises: An Empirical Analysis of Coordinated Organizational Changes in the Veterans Health Administration" (with Nandu Nagarajan, Nicole Thibodeau, and Jeff Whittle). The Accounting Review 2007; 82: 483-520.

"Uncertainty, Legal Liability, and incentive Contracts" (with Kyonghee Kim and Nandu Nagarajan). The Accounting Review 2006; 81: 1045-1071.

"Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration" (with Mark Covaleski, Joan Luft, and Michael Shields). Handbooks of Management Accounting Research 2006; 2: 587-624.

"Economic and Equity Effects on Tax Reporting Decisions" (with Donald Moser and Chung Kim). Accounting, Organizations and Society 2005; 30: 609-625.

"Non-Financial Performance Measures in the Healthcare Industry: Do Quality-Based Incentives Matter?" (with Andrew Leone and Nandu Nagarajan). Advances in Management Accounting 2005; 14: 1-31.

Working Papers

“Performance Periods in CEO Performance-Based Restricted Stock Compensation: Theory and Evidence” (with Zhan Gao, Yuhchang Hwang, and Wan-Ting Wu). Under second revision for The Accounting Review, 2016.

“A Reinvestigation of the Impact of Section 162(m) of the Internal Revenue Code: The Peculiar Case of CFOs” (with Steven Balsam and Amy Yurko). Under first round revision for Journal of American Tex Association.

“Tacit Collusion and Voluntary Disclosure: Theory and Evidence from the U.S. Automobile Industry” (with Jeremy Bertemeu, Mei Feng, and Ayung Tseng). Under first round review at Journal of Accounting Research.

“Does Reducing Pay Dispersion Increase Employee Effort?” (with Conor Brown, Donald Moser, and Adam Presslee). Working paper, 2016.

“Working Harder but Lying More? How Managerial Effort Influences Reporting” (with Jason Brown, Eric Chan, Willie Choi, and Donald Moser). Working paper, 2015. 

“The Effect of Accounting on Compensation Design and Employee Turnover” (with Yuhchang Hwang and Ming-Chin Cheng). Working paper, 2010. 

Awards and Honors

Outstanding Management Accounting Paper Award, American Accounting Association, 2012

Management Accounting Section, Journal of Management Accounting Research Best Paper Award, 2012

University of Pittsburgh Provost Award for Excellence in Mentoring, 2011

Notable Contribution to Accounting Literature, American Accounting Association, 2006

Notable Contribution to Accounting Literature, Management Accounting Section, 2005

Management Accounting Section, Journal of Management Accounting Research, Best Paper Award, 2003

Excellence in Teaching Award, MBA Program, 2001-2002

McLaughlin Prize for best paper in accounting ethics, 2001

Notable Contribution to Government and Nonprofit Literature Award, 1995

Teacher of the Year, Executive MBA students, five times

Teacher of the Year, Full-Time MBA students

Consulting Activities

Financial analsis consultant to Department of Defense, Office of Assistant Secretary of Defense

Expert witness on legal proceeding with respect to damage estimation, appropriate application of accounting principles, usury laws, etc.

Financial analysis training for health care managers, including design and administration of programs for University of Pittsburgh Physicians and Highmark Insurance Company

Coordinator of Business Leadership Courses for Physicians, University of Pittsburgh Physicians 2002-2005

Instructor in Katz Executive Education Management Essentials Program

Personal Interests

Harry loves sports, including biking, golfing, running, and rooting for the Steelers. He has served as a Big Brother in the Big Brothers and Big Sisters program.