TERI LOMBARDI YOHN
Professor, Conrad Prebys Professorship
Department of Accounting
Kelley School of Business
Indiana University
Bloomington, Indiana 47405
tyohn@indiana.edu
(812) 855-0430
EDUCATION AND CERTIFICATION:
PhD, Indiana University, 1991 - Accounting major, Finance minor
B.S. (Summa cum laude), University of Delaware, 1986 - Accounting major, MIS minor
Certified Public Accountant, Maryland, 1986 (inactive)
PROFESSIONAL AND ACADEMIC EXPERIENCES:
Northwestern University, Kellogg School of Management, Visiting Professor, 2018-present
Indiana University, Bloomington, Professor, 2012-present; Associate Professor, 2007-2012
University of Massachusetts, Amherst, Associate Professor, 2006-2007
Securities and Exchange Commission, Office of the Chief Accountant, Academic Fellow, 2005-2006
Georgetown University, Associate Professor, May 1998 – 2006; Assistant Professor, August 1991 - May 1998
Indiana University, Doctoral student, Research/Teaching Assistant, August 1987 - May 1991
Arthur Andersen & Company, Auditor, Baltimore, July 1986 - June 1987
Coopers and Lybrand, Auditor, Baltimore, June 1985 - August 1985
RESEARCH
PUBLISHED REFEREED RESEARCH:
Arif, S., N. Marshall, J. Schroeder, and T. Yohn. 2019. A Growing Disparity in Earnings Disclosure
Mechanisms: The Rise of Concurrently Released Earnings Announcements and 10-Ks. Journal of
Accounting and Economics, forthcoming.
Demmer, M., P. Pronobis, and T. Yohn. 2019. Mandatory IFRS adoption and analyst forecast accuracy:
The role of financial statement-based forecasts and analyst characteristics. Review of Accounting Studies
forthcoming.
Marshall, N., J. Schroeder, and T. Yohn. 2019. An Incomplete Audit at the Earnings Announcement:
Implications for Financial Reporting Quality and the Market’s Reliance on Earnings, Contemporary
Accounting Research, forthcoming.
Vorst, P. and T. Yohn. 2018. Life Cycle Models and Forecasting Growth and Profitability, The Accounting
Review, forthcoming.
Yohn, T. 2018. Research on the Use of Financial Statement Information for Forecasting Profitability.
Accounting and Finance, forthcoming.
Arif, S., N. Marshall, and T. Yohn. 2016. Understanding the Relation between Accruals and Volatility: A
Real Options Based Investment Approach, Journal of Accounting and Economics 62 (1): 65-86.
Gaynor, L., A. Kelton, M. Mercer, and T. Yohn. 2016. Understanding the Relationship between Financial
Reporting Quality and Audit Quality. Auditing: A Journal of Practice and Theory 35 (4): 1-22.
Call, A., M. Hewitt, T. Shevlin and T. Yohn. 2016. Firm-Specific Estimates of Differential Persistence and
their Incremental Usefulness for Forecasting and Valuation. The Accounting Review 91 (3): 811-833.
Hewitt, M., A. Tarca, and T. Yohn. 2015. The Effects of Earnings Disaggregations on Investors’
Perceptions of Differential Persistence and Forecasts. Contemporary Accounting Research 32 (3): 1000-
1023.
Beneish, D., B. Miller, and T. Yohn. 2015. Macroeconomic Evidence on the Impact of Mandatory IFRS
Adoption on Equity and Debt Markets. Journal of Accounting and Public Policy 34 (1): 1-27.
Jeanjean, T., H. Stolowy, M. Erkens, and T. Yohn. 2015. International Evidence on the Impact of Adopting
English as an External Reporting Language. Journal of International Business Studies 46 (2): 180-205.
Plumlee, M. and T. Yohn. 2015. An Examination of Managements’ Regulatory Filing Choices Surrounding
Restatements. Journal of Management Accounting Research 27 (2): 121-144.
Esplin, A., M. Hewitt, M. Plumlee, and T. Yohn. 2014. Disaggregating Operating and Financing Activities:
Implications for Forecasts of Profitability. Review of Accounting Studies 19 (March): 328-362.
Jansen, I., S. Ramnath, and T. Yohn. 2012. A Diagnostic for Earnings Management Using Changes in Asset
Turnover and Profit Margin. Contemporary Accounting Research 29 (March): 221-251.
Gaynor, L., L. McDaniel and T. Yohn. 2011. Fair Value Accounting for Liabilities: The Role of
Disclosures in Unraveling the Counterintuitive Income Statement Effect from Credit Risk Changes.
Accounting Organization and Society 36 (April): 125-134.
Plumlee, M. and T. Yohn. 2010. An Analysis of the Underlying Causes Attributed to Restatements.
Accounting Horizons 24 (March): 41-64.
Fairfield, P., S. Ramnath, and T. Yohn. 2009. Does Industry-level Analysis Improve Profitability and
Growth Forecasts? Journal of Accounting Research 47 (March): 147-178.
Allee, K. and T. Yohn. 2009. The Demand for Financial Statements in an Unregulated Environment: An
Examination of the Production and Use of Financial Statements by Privately-Held Small Businesses. The
Accounting Review 84 (January): 1-26.
Beneish, D. and T. Yohn. 2008. Information Friction and Investor Home Bias: A Perspective on the Effect
of Global IFRS Adoption on the Extent of Equity Home Bias. Journal of Accounting and Public Policy 27
(December): 433-443.
Jorgenson, B., C. Linthicum, A. McClelland, M. Taylor, and T. Yohn. 2007. Recent Developments at the
Securities and Exchange Commission: Academic Contributions and Opportunities. Accounting Horizons 21
(September): 313-323.
Schipper, K. and T. Yohn. 2007. Standard-Setting Issues and Academic Research Related to the
Accounting for Financial Asset Transfers. Accounting Horizons 21 (March): 59-80.
Fairfield, P., S. Whisenant, and T. Yohn. 2003. The Differential Persistence of Accruals and Cash Flows for
Future Operating Income versus Future Return on Assets. Review of Accounting Studies 8
(June/September): 221-244.
Fairfield, P., S. Whisenant, and T. Yohn. 2003. Accrued Earnings and Growth: Implications for Future
Earnings Performance and Market Mispricing. The Accounting Review 78 (January): 353-371.
Fairfield, P. and T. Yohn. 2001. Using Asset Turnover and Profit Margin to Forecast Changes in
Profitability. Review of Accounting Studies 6 (December): 372-386.
Yohn, T. 1998. Information Asymmetry around Earnings Announcements. Review of Quantitative Finance
and Accounting 11 (September): 165-182.
Coller, M. and T. Yohn. 1998. Management Forecasts: What Do We Know? Financial Analysts Journal 54
(January/February): 58-62.
Callahan, C., C. Lee and T. Yohn. 1997. Accounting Information and Bid-Ask Spreads. Accounting
Horizons 11 (December): 50-60.
Coller, M. and T. Yohn. 1997. Management Forecasts and Information Asymmetry: An Examination of
Bid-Ask Spreads. Journal of Accounting Research 35 (Autumn): 181-192.
Fairfield, P., R. Sweeney, and T. Yohn. 1996. Accounting Classification and the Predictive Content of
Earnings. The Accounting Review 71 (July): 337-356.
Fairfield, P., R. Sweeney, and T. Yohn. 1996. Nonrecurring Items Provide Information Content for Future
Profitability. Journal of Financial Statement Analysis 1 (Summer): 30-40.
PUBLISHED REFEREED COMMENTARIES – PRINCIPAL COAUTHOR:
Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the AAA.
2010. Response to the SEC Release: Roadmap for the Potential Use of Financial Statements Prepared in
Accordance with International Financial Reporting Standards by U.S. Issuers. Accounting Horizons 24
(March): 117-128.
Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the AAA.
2008. Response to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements
Prepared in Accordance with the International Financial Reporting Standards without Reconciliation to U.S.
GAAP. Accounting Horizons 22 (June): 223-240.
PUBLISHED RESEARCH MONOGRAPHS:
Yohn, T. 2006. Methodologies for Estimating Future Profitability, Growth and Valuation. Accounting
Policy and Practice Portfolio, Bureau of National Affairs.
Yohn, T. 2006. Valuator’s Role in Assessing Management Prepared Forecasts. Journal of Business
Valuation. Canadian Institute of Chartered Business Valuators.
Yohn, T. 2006. New Research to Aid Valuators in Assessing Management Forecasts. Business Valuation
Update 12.
Fairfield, P. and T. Yohn. 1997. Income Classification and Reporting. The Blackwell Encyclopedia of
Accounting. Blackwell Publishers: Oxford, U.K.
WORKING PAPERS:
Lyle, M. and T. Yohn. Optimized Fundamental Portfolios.
Bradshaw, M., M. Plumlee, B. Whipple, and T. Yohn. The Impact of Earnings Announcements on a Firm’s
Information Environment.
Miller, B., B. Williams, and T. Yohn. Does Accounting Matter for (Start-Up) Business Success?
Lyle, M., C. Rigsby, A. Stephan, and T. Yohn. Volatility and the Timing of Earnings Announcements.
Faurel, L., M. Soliman, J. Watkins, and T. Yohn. Capital Expenditures, Financing Decisions, and the Effect
of Favoritism.
Bratten, B., S. Larocque, and T. Yohn. Filling in the GAAPs in Individual Analysts’ Street Earnings
Forecasts.
Schloetzer, J., A. Tseng, T. Yohn, and Y. Yoon. Economic Event Characteristics and Disclosure Choices:
Evidence from Influential Negative Events.
Plumlee, M., C. Shakespeare, and T. Yohn. The Impact of IFRS 13 on the Comparability of Fair Values in
Financial Reporting.
Call, A., M. Hewitt, J. Watkins, and T. Yohn. Changes in the I/B/E/S Database and their Effect on the
Observed Properties of Analyst Forecasts.
Hewitt, M., J. Watkins, and T. Yohn. The Effects of Investors’ Information Processing Limitations when
Incorporating Return on Assets into Their Investment Decisions.
Jensen, T., M. Plumlee, and T. Yohn. Management Earnings Forecasts: Firm Incentives and User Reactions
to Location versus Range News Forecasts.
Holzman, E., N. Marshall, J. Schroeder, and T. Yohn. Lost in the Details: Market Consequences of
Disaggregating Items with Homogeneous Characteristics.
Martin, G., M. Wieland, and T. Yohn. Restatements Post-SOX and Earnings Quality: The Relative
Information Content of non-GAAP Earnings and GAAP Compliant Earnings for Future Cash Flows.
Allee, K., B. Badertscher, and T. Yohn. Private versus Public Corporate Ownership: Implications for Future
Profitability.
PRESENTATIONS:
2019: Financial Accounting Reporting Section (FARS) Doctoral Consortium Keynote Speaker, AAA New
Faculty Consortium Keynote Speech (scheduled), Cornell University (scheduled), ESCP Europe
(Paris)
2018: Temple University, Stanford Summer Camp Discussant, University of Colorado Summer Accounting
Conference Discussant, George Washington University, MEAFA (Sydney Australia), University of
Wisconsin, University of Oklahoma, University of Bristol, Erasmus University, University of Exeter,
Swiss Accounting Research Alpine Conference Keynote Speech, AAA New Faculty Consortium
Keynote Speech
2017: National University of Singapore, Singapore Management University, University of Delaware,
INSEAD Accounting Symposium, Northwestern University, University of Arizona, Arizona State
University, New Faculty Consortium Keynote Speech (Leesburg Virginia)
2016: University of British Columbia, College of William and Mary, University of North Carolina –
Charlotte, University of Wisconsin – Madison, New Faculty Consortium Keynote Speech (Leesburg,
Virginia), European Accounting Association Congress paper presentation and discussion (Maastricht
Netherlands), University of Colorado, Emory University, Miami University, University of Illinois
Audit Symposium discussant, University of Florida, University of Louisville, University of
Kentucky, Erasmus University, University of Amsterdam, University of Texas – Dallas, New
Faculty Consortium Keynote Speech (Leesburg, Virginia)
2015: University of Maastricht; Florida International University, University of Queensland, AFAANZ
Plenary Speech (Tasmania, Australia), AFAANZ Doctoral Symposium Plenary Speech (Tasmania,
Australia), University of Kansas, Drexel University
2014: University of California-Irvine, INSEAD, University of Utah Winter Accounting Conference,
European Accounting Association Congress (Tallin, Estonia), Frankfort School of Finance and
Management, University of South Florida, HHL Doctoral Seminar on Accounting (Leipzig,
Germany)
2013: European Accounting Association Congress (Paris France), International Accounting Section
Midyear Meeting (Savannah, Georgia), University of Southern California, Virginia Tech, University
of Miami, University of Alberta, Leipzig Graduate School of Management (Leipzig Germany), Freie
University of Berlin (Berlin Germany), HHL Doctoral Seminar on Accounting (Leipzig, Germany)
2012: European Accounting Association Congress (Ljubljana, Slovenia), University of Virginia
2011: University of Delaware, European Accounting Association Congress (Rome, Italy), University of
Oregon, University of Michigan, University of Illinois, University of Connecticut, HEC (Paris)
2010: Institute of Management Accountants, University of Toronto, Texas Tech University, Rice
University, European Accounting Association Congress (Istanbul, Turkey), Penn State Accounting
Research Conference
2009: Boston Area Research Conference (BARC), University of Notre Dame, Colorado State University,
University of Minnesota
2007: Virginia Tech, Indiana University
2005: Indiana University, University of Massachusetts
2004: University of California – Berkeley, University of Missouri – Columbia, Florida State University,
Emory University, Carnegie Mellon University, University of Utah
2003: University of Utah, University of Washington
2002: University of Nebraska, Michigan State University, George Washington University, Review of
Accounting Studies Conference (University of Michigan), American Accounting Association
National Meetings, Conference on Financial Economics and Accounting,
2001: Symposium on Accounting Research (Hong Kong University of Science and Technology),
Conference on Financial Economics and Accounting (University of Maryland), American
Accounting Association (AAA) National Meetings
2000: Conference on Accounting, Information Technology and Public Policy, Lehigh University, American
Accounting Association National Meetings
1999: Mid-Atlantic American Accounting Association Meetings, American Accounting Association
National Meetings
1998: Baruch College, Temple University
1997: University of Wisconsin, Mid-Atlantic AAA Meetings
1995: Southeast AAA Meetings
1994: Mid-Atlantic AAA, AAA National Meetings, Conference on Financial Economics and Accounting
(University of Michigan)
1993: Rutgers University
1992: University of Maryland
RESEARCH-RELATED HONORS AND RECOGNITIONS:
Conrad Prebys Professorship, 2017-present
AFAANZ Annual Meeting Plenary Speaker, “Research on the Use of Financial Statement Information for
Forecasting Profitability” (Tasmania, Australia)
AFAANZ Doctoral Symposium Plenary Speaker “A Perspective on Scholarship: Serving as an Evaluator of
Research” (Tasmania, Australia)
New Faculty Consortium Keynote Speaker “Writing Constructive Review Reports” (Leesburg, Virginia),
2016-2019.
PwC Faculty Fellowship, 2009-2017.
AAA Annual Meeting, Invited Panelist, “Research and Policy Issues Surrounding Adoption of IFRS,” 2008
AAA/Deloitte Doctoral Consortium, Invited Faculty Presenter, Lake Tahoe California, 2008
AAA West Conference, Invited Panelist, 2008
Canadian Institute of Certified Business Valuators/American Society of Appraisers Joint Business
Valuation Conference, Invited speaker, Toronto, 2006
American Society of Appraisers Valuation Conference, Invited Speaker, New York, 2006
AAA/FASB Conference, Group Leader, 2006, 2008, 2010, 2011, 2013
AAA/FASB Conference, Presenter, “Academic Research on Securitizations and Asset Derecognition,”2005
AAA New Faculty Consortium, Group Leader, 2004-2005, 2011
AAA New Faculty Consortium, Panelist, “Planning an Academic Career,” 1999, 2003, 2011
The PhD Project, Invited Presenter, “Effective Research Strategies,” 1997, 1999
Deloitte, Haskins and Sells Doctoral Fellow, 1988
RESEARCH-RELATED AWARDS:
Auditing:A Journal of Practice and Theory, Best Paper Award, 2019
Best Paper Award, International Accounting Section Midyear Meeting, 2013
Outstanding Manuscript Award, Accounting Organization and Behavior Conference, 2009
EDITORIAL POSITIONS:
Accounting Horizons, Senior Editor, 2015-2018
Review of Quantitative Finance and Accounting, Associate Editor, 2013-present
The Accounting Review, Editorial Board, 1999-2002, 2008-present
Accounting Horizons, Editorial Board, 2000-present
Review of Accounting Studies, Editorial Board, 2011-present
Review of Quantitative Finance and Accounting, Editorial Board, 2010-2013
TEACHING
NORTHWESTERN UNIVERSITY:
Accounting for Management Decision Making (Evening MBA core)
Empirical Research in Accounting (Phd Seminar)
INDIANA UNIVERSITY:
Financial Statement Analysis and Valuation
Advanced Financial Analysis in Pursuit of Alpha
Intermediate Accounting II
Capital Markets Doctoral Seminar
GEORGETOWN UNIVERSITY:
Introduction to Accounting I and II
Intermediate Accounting I and II
Financial Statement Analysis
MBA Financial Accounting I and II
MBA Financial Statement Analysis II and III
International Executive MBA Financial Accounting
International Executive MBA Financial Statement Analysis
MBA Opening Residency
MBA Global Residency
MBA Business Planning Residency (Director)
MBA Competing in International Business Residency
International Executive MBA Opening Residency (Director)
International Executive MBA Business Planning Residency
TEACHING-RELATED AWARDS:
Indiana University Kelley School of Business Trustee Teaching Award, 2009, 2018
PwC xFAC Competition Winner, Faculty Coach, 2008
International Executive MBA Outstanding Teaching Award, Georgetown University, 2004
Joseph LeMoine Award for Teaching Excellence, Georgetown University, 1997
DISSERTATION COMMITTEES:
Jessica Watkins, Chair (Indiana University), placed at University of Notre Dame, 2018
Eric Holzman, Chair (Indiana University), placed at Ohio State University, 2017
Michelle Hutchens (Indiana University), placed at University of Illinois, 2016
Nathan Marshall, Chair (Indiana University), placed at University of Colorado, 2015
Ken House (Indiana University), placed at Belmont University, 2014
Gabby Wang (Indiana University), placed at Syracuse University, 2013
Adam Esplin, Chair (Indiana University), placed at University of Alberta, 2012
Kristian Allee (Indiana University), placed at Michigan State University, 2008
Rosemond Desir (University of Massachusetts), placed at Colorado State University, 2008
Sherry Li (University of Massachusetts), placed at Ryder University, 2007
Darryl Allen (George Washington University), placed at University of Central Florida, 2003
SERVICE
NATIONAL ACADEMIC SERVICE ACTIVITIES:
Financial Accounting Standards Advisory Committee (FASAC) member, January 2018-present
AAA Financial Accounting and Reporting Section, Financial Reporting Policy Committee Chair 2017-2018
AAA Doctoral Consortia Task Force, Chair, 2013-2014
AAA/Deloitte Doctoral Consortium, Chair, Lake Tahoe California, 2013
FASB/IASB Financial Reporting Issues Conference, Chair, 2012
AICPA/FAF/NASBA Blue Ribbon Panel on Private Company Financial Reporting, 2010-2011
AAA Financial Accounting and Reporting Section, Midyear Meeting Program Chair, 2010-2011
AAA Financial Accounting and Reporting Section, President, 2009-2010
AAA Strategic Relationships Committee, 2009-2014
AAA Finance Committee, 2008-2011
United States Senate Testimony, “International Accounting Standards: Opportunities, Challenges and
Global Convergence Issues,” Subcommittee on Securities, Insurance and Investment of the U.S.
Senate Banking, Housing and Urban Affairs Committee, October 24, 2007
AAA Financial Accounting and Reporting Section, Financial Reporting Policy Committee, 2007-2009,
2016
AAA Financial Accounting and Reporting Section Annual Meeting Program Planning Committee, 2008
AAA Financial Accounting and Reporting Section, Steering Board, 2006-2012
AICPA Accounting Standards Executive Committee Conceptual Framework Task Force, 2006-2009
FASB/IASB Financial Reporting Issues Conference Planning Committee, 2005-2006, 2011-2012
AAA New Faculty Consortium Planning Committee, 2000-2001
AAA Financial Accounting and Reporting Section Mid-Atlantic Regional Coordinator, 1999-2003
AAA Notable Contributions to Accounting Literature Award Screening Committee, 2001-2002
FASB Faculty Program, 1996
PROFESSIONAL SERVICE ACTIVITIES:
Financial Executives International, Honorary Chair, Academic Outreach, 2010
Financial Executives International, DC Chapter Board of Directors, 2002-2006
Financial Executives International, DC Chapter, Chair, Academic Relations Committee, 2001-2006
