University of Pittsburgh

Faculty

Donald V. Moser

Professor of Business Administration

Office: 256 Mervis Hall
Phone: 412-648-1726
E-mail: dmoser@katz.pitt.edu

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

Courses Recently Taught

EMBA Worldwide (Pittsburgh, Prague, São Paulo, Manchester) and MBA Financial Accounting
CBA Financial Accounting
Doctoral Seminar on Experimental Accounting Research

Interest Group

Accounting

Profile

Dr. Moser is a CPA whose professional experience includes accounting/auditing positions with several large financial institutions. His research examines the influence of economic and behavioral factors on decision making, with the goal of developing integrated models that better explain and predict behavior than either economic or behavioral models alone. His experiments investigate decision making in a variety of business contexts (e.g., managerial reporting, bargaining settings, tax compliance, labor markets, investment decisions, securities markets, and audit judgment).

He is a member of the editorial boards of several prominent accounting journals and his publications include articles in leading accounting (e.g., The Accounting Review, Contemporary Accounting Research and Accounting, Organizations and Society), economics (e.g., Games and Economic Behavior, Journal of Labor Economics, Journal of Risk and Uncertainty), and psychology (e.g., Journal of Personality and Social Psychology) journals.

Dr. Moser teaches courses in financial reporting and financial statement analysis in the undergraduate, MBA, and Executive MBA programs, and research seminars in the doctoral program. He is the recipient of numerous teaching awards in the undergraduate, MBA, and Executive MBA programs. He has also helped develop and deliver a variety of executive training programs.

Research Interest Areas

Accounting, Behavioral Science, and Experimental Economics

Publications

"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

"Revisiting How Effectively the Audit Review Process Reduces Judgment Biases," with Jacob G. Birnberg and Jongsoo Han, working paper, 2006.

"The Impact of Certification on Managers’ Reporting Honesty, Investors’ Decisions and Social Welfare," with Jason Brown, working paper, 2006.

"Firm Profit under an Optimal Agency Contract versus Alternative Contracts," with Jason Kuang, working paper, 2006.

"Agency Theory and Incentive Contracting Experiments," with John H. Evans III, working paper, 2005.

Awards and Honors

"Distinguished Teaching Award," 2006-07, College of Business Administration

"Katz Excellence in Teaching" award, Executive MBA, 2006

Notable Contribution Award in Management Accounting Literature for “Honesty in Managerial Reporting,” with John H. Evans III, R. Lynn Hannan, and Ranjani Krishnan, The Accounting Review, Vol. 76, No. 4

"Outstanding Professor Award," EMBA - São Paulo, class of 2004

"Katz Excellence in Teaching" award, EMBA, 2005

"Katz Excellence in Teaching" award, MBA, 2005

"Katz Excellence in Teaching" award, MBA, 2003

Outstanding Teacher of the Year award, MBA class of 2002

Outstanding Professor Award, EMBA - São Paulo, class of 2001

Beta Gamma Sigma

Outstanding Teacher of the Year Award, MBA class of 2000

The Glen McLaughlin Prize for Research in Accounting Ethics (for the paper "Honesty in Managerial Reporting," with J.H. Evans III, R.L. Hannan, and R. Krisnan, 1999)

Outstanding Teacher of the Year award, MBA class of 1996

Outstanding Teacher of the Year award, MBA class of 1991

Outstanding Teacher of the Year award, MBA class of 1990

External Service and Assignments

Editorial Board, The Accounting Review, 2002 – present

Editorial Board, Accounting Organizations and Society, 1998 – present

Editorial Board, Behavioral Research in Accounting, 2005 - present, and 1993–2002

Editorial Board, Accounting Horizons, 2001 – 2004

Editorial Board, Issues in Accounting Education, 1998 – 2003