Contact

264 Mervis Hall
dmoser@katz.pitt.edu
412-648-1726

Profile

Dr. Moser joined the Katz School faculty in 1986 after completing his Ph.D. at the University of Wisconsin. He is a CPA (inactive) whose professional experience includes accounting/auditing positions with several large financial institutions. He served as the inaugural Director of the Katz School Master of Science program in Accounting and has chaired or served on most of the School’s high-level committees, including a term as the elected chair of School’s Executive Committee.

Dr. Moser’s research examines decision making in a variety of business contexts (e.g., investment decisions, tax compliance, managerial reporting, labor markets, securities markets, audit judgment, and bargaining settings). Along with several coauthors, he is the recipient of a number of research awards, including the Notable Contribution to Accounting Literature Award, the Notable Contribution to Management Accounting Literature Award, the Glen McLaughin Prize for Research in Accounting Ethics, and several conference best paper awards. He recently received The Provost’s Award for Excellence in Mentoring (2015) for his work with doctoral students.

Dr. Moser has served as an Area Editor for The Accounting Review and as an Associate Editor for the Journal of Management Accounting Research. He currently serves on the editorial boards of a number of prominent accounting journals. His publications include articles in leading accounting journals (e.g., Journal of Accounting and Economics, The Accounting Review; Contemporary Accounting Research; Accounting, Organizations and Society; and the Journal of Management Accounting Research), economics journals (e.g., Journal of Labor Economics and Games and Economic Behavior) and psychology journals (e.g., Journal of Personality and Social Psychology and Journal of Risk and Uncertainty).

Dr. Moser teaches courses in financial reporting and financial statement analysis in the undergraduate, MBA, and Executive MBA (EMBA) programs, and research seminars in the doctoral program. He has also helped develop and deliver a variety of executive training programs. Dr. Moser is the recipient of numerous teaching awards, including multiple Katz School Outstanding MBA and CBA (undergraduate) Teaching Awards and Outstanding Professor Awards from the EMBA programs in Pittsburgh, Prague and Brazil.

Courses Recently Taught

• MBA Financial Accounting
• EMBA Worldwide (Pittsburgh and Prague)
• Experimental Accounting Research Doctoral Seminar

Research Interests

• Experimental Research in Accounting, Economics, Decision Sciences, Psychology
• Corporate Social Responsibility
• Social Norms
• Labor Markets

Awards and Honors

2015

• “Provost’s Award for Excellence in Mentoring,” University of Pittsburgh
• “Katz Excellence in Research” award
• “Katz Excellence in Teaching” award

2014

• “Outstanding Professor” award for EMBA-Prague
• “Katz Excellence in Teaching” award

2013

• Appointed Dean’s Excellence Faculty Fellow in Accounting
• “Hermes Fund Managers’ Best Paper Award” at the Harvard Business School and Journal of Accounting and Economics Conference on Corporate Accountability Reporting.
• “Outstanding Professor” award for EMBA-Prague
• “Outstanding Professor” award for EMBA-Pittsburgh
• “Katz Excellence in Teaching” award

2012

• “Best Management Accounting Paper Award” at the 2012 AAA Annual Meeting for “Discouraging Honor Among Thieves to Limit Collusion”
• “Katz Excellence in Teaching” award

2011

• “Katz Excellence in Teaching” award

2010

• “Katz Excellence in Teaching” award
• Distinguished Professor of the Year” award EMBA-Prague (CP-GP)
• “Distinguished Professor of the Year” award EMBA-Prague class of 2010

2009

• “Katz Excellence in Teaching” award
• “Outstanding Professor” award EMBA-Pittsburgh

2008

• “Outstanding Professor” award EMBA-Pittsburgh
• “Katz Excellence in Teaching”

2007

• Appointed Ben L. Fryrear Faculty Fellow
• “Katz Excellence in Teaching” award
• “Distinguished Professor of the Year” EMBA Worldwide-Prague (CEZ)
• “College of Business Administration Distinguished Teaching Award”

2006

• American Accounting Association’s “Notable Contribution to Accounting Literature” award
• “Honesty in Managerial Reporting,” with John H. Evans III, R. Lynn Hannan and Ranjani Krishnan, published in The Accounting Review, Vol. 76, No. 4.
• “Katz Excellence in Teaching” award

2005

• Management Accounting Section “Notable Contribution to Management Accounting Literature” award for “Honesty in Managerial Reporting,” with John H. Evans III, R. Lynn Hannan and Ranjani Krishnan, published in The Accounting Review, Vol. 76, No. 4.
• “Katz Excellence in Teaching” award

2004

• Outstanding Professor” award, EMBA Worldwide-Brazil, class of 2004
• “Katz Excellence in Teaching” award

2003

• “Katz Excellence in Teaching” award

2002

• “Outstanding Teacher of the Year” award, Katz MBA class of 2002

2001

• “Outstanding Professor” award, EMBA Worldwide-Brazil, class of 2001
• Beta Gamma Sigma

2000

• “Outstanding Teacher of the Year” award, Katz MBA class of 2000

1999

• The Glen McLaughlin Prize for Research in Accounting Ethics (for the paper “Honesty in Managerial Reporting” with Harry Evans, Lynn Hannan, and Ranjani Krishnan)

1996

• “Outstanding Teacher of the Year” award, MBA class of 1996

1991

• “Outstanding Teacher of the Year” award, MBA class of 1991

1990

• “Outstanding Teacher of the Year” award, MBA class of 1990

Professional Service and Activities

Editor, The Accounting Review, 2011-2014               
Associate Editor, Journal of Management Accounting Research, 2009 – 2012

Editorial Boards

2014 – present                     The Accounting Review
1998 – present                      Accounting, Organizations and Society
2009 – 2012                         Review of Accounting Studies   
2002 – 2011                         The Accounting Review
2007 –  2009                         Journal of Management Accounting Research
2005 – 2008                         Behavioral Research in Accounting
2001 – 2004                         Accounting Horizons
1998 – 2003                         Issues in Accounting Education
1993 – 2002                         Behavioral Research in Accounting

Ad-Hoc Reviewer Service

1986 – Present: Ad hoc reviewer for:                                         
Journal of Accounting Research 
The Accounting Review 
Contemporary Accounting Research 
Accounting, Organizations and Society 
European Accounting Review
American Economic Review
Management Science
Econometrica
Journal of Accounting, Auditing, and Finance
Journal of Management Accounting Research
Behavioral Research in Accounting 
Issues in Accounting Education 
Accounting Enquires 
Organizational Behavior and Human Decision Performance 
Journal of International Game Theory
Economic Development Quarterly 
American Accounting Association annual meetings
Various American Accounting Association section conferences

2013             “Notable Contribution to Management Accounting Award” Committee member     

2012-13        Member of “AAA Task Force on Research Innovation”

2011-12        Chair of selection committee for “Best Early-Career Researcher in Management Accounting Award” given by the Management Accounting Section, American Accounting Association

2008-09       Served on Selection Committee for the “Notable Contribution to Management Accounting Literature Award” given by the Management Accounting Section, American Accounting Association

2005-07       Chair of Publications Committee of Management Accounting Section, American Accounting Association

2000-02       Served on several AAA Section Doctoral Dissertation Awards Committees

1997–98       Reviewed research proposals submitted to the NSF (DRMS Program)

Degrees

• PhD, Business Administration, University of Wisconsin-Madison
• MS, Accounting, University of Wisconsin-Whitewater
• BBA, Accounting/Economics, University of Wisconsin-Whitewater
• CPA, State of Wisconsin

Recent Publications

“Managers’ Green Investment Disclosures and Investors’ Reaction,” with Patrick Martin, Journal of Accounting and Economics (forthcoming February, 2016); “Hermes Fund Managers’ Best Paper” award at the Harvard Business School/Journal of Accounting and Economics Conference on Corporate Accountability Reporting.

“Honor Among Thieves: Open Internal Reporting and Managerial Collusion,” with Harry Evans, Andrew Newman and Bryan Stikeleather, Contemporary Accounting Research (forthcoming): accepted for the October 2014 Contemporary Accounting Research Conference and winner of “Best Paper Award” from the Management Accounting Section at 2012 AAA annual meeting.

“Points to Consider When Self-Assessing Your Empirical Accounting Research,” with Harry Evans, Mei Feng and Vicky Hoffman, Contemporary Accounting Research (forthcoming)

“The Consequences of Hiring Lower-Wage Workers in an Incomplete Contract Environment,” with Jason Brown, Patrick Martin and Roberto Weber, The Accounting Review, Vol 90, No. 3, May 2015 

“Testing Analytical Models Using Archival or Experimental Methods,” with Shane Dikolli, Harry Evans, Jeffrey Hales, Michal Matejka and Michael Williamson, Accounting Horizons, Vol. 27, No. 1, March2013

“Is Accounting Research Stagnant?” Accounting Horizons, forthcoming, 2012

“A Broader Perspectives on Corporate Social Responsibility Research in Accounting,” with Patrick Martin, The Accounting Review, Vol. 87, No. 3, May 2012

“Wage Negotiation, Employee Effort and Firm Profit under Output-based versus Fixed-wage Incentive Contracts,” with Jason Kuang, Contemporary Accounting Research, July, 2011

“Reciprocity and the Effectiveness of Optimal Agency Contracts,” with J. Kuang. The Accounting Review, Vol. 84, No. 5, September 2009

“Agency Theory and Participative Budgeting Experiments,” with J. Brown and J.H. Evans, Journal of Management Accounting Research, 2009.

“Economic and Equity Effects on Tax Reporting Decisions,” with C. K. Kim and J. H. Evans III. Accounting Organizations and Society, Vol. 30, No. 7-8, 609-625, 2005.

“Bonus versus Penalty: Does Contract Frame Affect Employee Effort?” with R. Lynn Hannan and Vicky B. Hoffman, Experimental Business Research: Economic and Managerial Perspectives, Vol. II, Amnon Rappaport and Rami Zwick, eds., 2005.

“The Effect of Constrained Processing on Auditors’ Judgments,” with Jennifer R. Joe and Vicky B. Hoffman, Accounting, Organizations and Society, Vol. 28, No. 7-8, 699-714, 2003.

“Partial Gift Exchange in Experimental Labor Markets: Impact of Subject Population Differences, Productivity Differences and Effort Requests on Behavior,” with L. Hannan and J. Kagel, Journal of Labor Economics. Vol. 20, No. 4, 2002.

“Honesty in Managerial Reporting,” with J. H. Evans, L. Hannan, and R. Krishnan, The Accounting Review, October, 2001, 537-559.

“Do Asset Markets Reflect Traders’ Judgment Biases?” with A. Ganguly and J. Kagel, Journal of Risk and Uncertainty, Vol. 20, No. 3, 2000, 219-245.

“Does Performing Other Audit Tasks Affect Going-Concern Judgments,” with S. Rau, The Accounting Review, October, 1999, 493-508.

Recent Working Papers

“Corporate Investments in Sustainability and Social Responsibility,” under review at the Journal of Management Accounting Research.

“Does Investors’ Desire to Punish Misreporting Affect Their Litigation Decisions and Managers’ and Investors’ Welfare,” with Jason Brown, under review at Behavioral Research in Accounting.

“Does Reducing Pay Dispersion Increase Employee Effort?” with Conor Brown, Harry Evans, and Adam Presslee; working paper 2015

“Working Hard, but Lying More” with Jason Brown, Eric Chan, Willie Choi, and Harry Evans, working paper 2015

“Client Management’s Perceptions of Audit Offshoring and the Related Audit Quality Tradeoff,” with Eric Chan, working paper 2014

“Employee Appreciation Messages and Bias in Estimates,” with Jordan Bable, working paper 2014, accepted for the 2015 Conference on Convergence of Financial and Managerial Accounting Research.

Academic Area

Accounting