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in Accounting and Finance, 2000 University of Melbourne, Australia Bachelor of Commerce First Class Honors in Accounting and Finance, 1994 University of Melbourne, Australia.. • Resea

Board of Trustees of The City University of New York

RESOLUTION TO Award Christine Tan with Early Tenure

at Hunter College with an Application of Bylaw 6.2.c(2)

March 9, 2020

WHEREAS, Dr Christine Tan is a highly valued member of the Economics Department at

Hunter College and her publication record easily exceeds that of the University’s tenure standards with respect to quality and quantity She has published 13 papers in top-tier journals that have been frequently cited; and

WHEREAS, Dr Tan had extensive academic experience before joining Hunter and, more

importantly, she would have met the College’s tenure standards four or five years ago, with one external reviewer remarking of her work, “the quality, quantity, and impact of her publications leads me to enthusiastically support her candidacy for tenure”; and

WHEREAS, Dr Tan is considered a leading expert in the research of eXtensible Business

Reporting Language (XBRL), collaborating with stakeholders in the XRBL community, including standard setters, corporate management, market analysts, software developers, and the SEC; and

WHEREAS, Dr Tan has consistently earned overwhelmingly positive evaluations from her

students throughout her career at Hunter College; and

WHEREAS, Dr Tan has garnered substantial positive attention from academia, industry, and

public sector organizations involved in accounting standards and information, and it seems very likely she will be highly sought after by other institutions in the very near future, and therefore, early tenure is necessary to retain her at Hunter College

NOW, THEREFORE, BE IT

RESOLVED, That Dr Christine Tan be awarded tenure in the Department of Economics at

Hunter College, effective September 1, 2020 with an application of Bylaw 6.2.c(2), subject to financial ability

EXPLANATION: Dr Christine Tan is a widely respected researcher and expert in her field as

well as an effective educator who will be highly sought after by other educational institutions as faculty, and therefore Hunter College should make every effort to retain her.

Christine E L Tan, Ph.D

EDUCATION Ph.D in Accounting and Finance, 2000

University of Melbourne, Australia

Bachelor of Commerce (First Class Honors) in Accounting and Finance, 1994

University of Melbourne, Australia

Stanford

CS 106A – Programming Methodology

General Assembly

Data Science Course

Data Science Dojo

Data Science Bootcamp

WORK EXPERIENCE ACADEMIC EXPERIENCE

Associate Professor

• Teach courses in introductory accounting, intermediate accounting, and accounting theory (graduate level)

• Research the disclosures of unremitted foreign earnings, big data methodologies for accounting and education research, and firm characteristics of early adopters of new accounting standards

• Organized speakers for the Annual Distinguished Speaker Lecture (speakers invited from SEC, AICPA and FASB)

• Mentored students to help them gain internships at the FASB, SEC and Data Coalition/Data Foundation

• Developed new Masters courses in data analytics

• Member of recruiting committee, 2018-2019

• Member of GPAS (Gateway to Professional Accounting Success) committee

Assistant Professor

• Scholarly papers examine the use of XBRL data to analyze ‘under-the-radar’ restatements (non 8-K restatements)

• Teach courses in intermediate accounting

• Research the use of big data methodologies for accounting education and research

Assistant Professor (leave of absence 2010-2011)

• Scholarly papers examined venture capital, entrepreneurship, auditing, XBRL and analysis and evaluation of financial statements

• Teach courses in advanced accounting, intermediate, and principals of financial accounting at undergraduate and graduate levels Also teach occasional class in the Information and Communication Systems area on the latest technologies in financial reporting

• Instituted informal internship and mentoring program for Fordham students to work at the Financial Accounting Standards Board (FASB) Half of those involved have received full-time positions at the FASB from the program

• Organizing Committee Member of the 2013 XBRL Research Workshop (hosted by Stevens Institute of Technology); Session Chair for the Panel on “XBRL for Regulation”

• Co-Chair of research workshop in Milan, December 2013, for the Special Interest Group on Information Quality

(Association for Information Systems)

• Member of the Accounting Area Recruiting Committee, 2012-2013

• Co-Chair and Founder of inaugural workshop series with the Law School and Business Faculties, 2013-14

• Conducted course syllabi analyses for Accounting Area, 2012

• Affiliated faculty and Judge for Business Plan Competition, Bert Twaalfhoven Center for Entrepreneurship; presented sessions on drafting a business plan and taught multiple sessions on innovation-related topics

• Accounting Internship Advisor, 2012

• Principal Co-Investigator, National Science Foundation Grant Application, “Collaborative Research: Understanding and Improving the Development of High Quality Data Standards”, 2011 Principal co-investigators from MIT, Northeastern and U of Massachusetts (Lowell)

• Full-time MBA Committee, Committee Member, 2009-2010

• Organized faculty workshops for the Accounting Area 2008-2009

Assistant Professor

• Taught Financial Accounting to undergraduate students (class sizes ranged from 80 to 370 students)

• Taught Financial Accounting to MBA students

• Taught Ph.D seminars in Research in Financial Accounting

• Mentored for the Baruch College/Merrill Lynch Entrepreneurship competition and PricewaterhouseCoopers national Tax Competition

• Faculty advisor, Beta Alpha Psi, 1999-2002

Visiting Associate Professor

• Taught an advanced course in financial statement analysis to MBA students, with a particular focus on valuation,

management of potential earnings, and credit risk analyses

New York University, Stern School of Business

• Taught financial accounting and financial statement analysis to undergraduate and MBA students

PUBLICATIONS

Tinkelman, D and C Tan, 2018 “Estimating the Potential Revenue Impact of Taxing LIFO Reserves in the Current Low

Commodity Price Environment”, Journal of the American Taxation Association Vol 40 (Fall):45-61

Gomaa, M., D Sledgianowski, and C Tan 2017 “Toward Integration of big data, technology and information systems

competencies into the accounting curriculum”, Journal of Accounting Education Vol.38(March):81-93

Kausar, A., R J Taffler, and C Tan, 2017, “Legal Regimes and Investor Response to Accounting Disclosures: The Case of

Going-Concern Opinions”, Journal of Accounting, Auditing and Finance Vol 32(1) 40–72

Tan, C and S Young, 2016, “Share Repurchase Choice and Executive Pension Compensation”, Journal of Management

Accounting Research, 28: 127-149.

Tan, C and S Young, 2015, “An Analysis of “little R” restatements”, Accounting Horizons, 29:667-693

Peng, E J Shon and C E L Tan, 2011, “Market Reactions to XBRL-Formatted Financial Information: Empirical Evidence

from China”, International Journal of E-Business Research

Peng, E., J Shon, and C E L Tan, 2011, “XBRL and Accruals: Empirical Evidence from China”, Accounting Perspectives,

10: 109-138, 2011

Shon, J and C E L Tan, “Do XBRL filers experience an improvement in information environment? The case of voluntary

filers” Global Science and Technology Forum Business Review, Vol.1, Issue 1, 2011

Kausar, A., R J Taffler and C E Tan, “The going-concern market anomaly”, 2009 Journal of Accounting Research 47:

213-239

Morsfield, S.G and C.E.L Tan, “Do Venture Capitalists Influence the Decision to Manage Earnings in Initial Public

Offerings?,” The Accounting Review, Volume 81, Issue 5, 2006

Dunn, K A., C E L Tan and E K Venuti, “Audit Firm Characteristics and Type II Errors in the Going Concern Opinion,”

Asia-Pacific Journal of Accounting and Economics, Volume 9, No.1, 2002

Tan, C.E.L., Jubb, C and Houghton, K.A., “Auditor Judgements: The Effects of Partner’s Views on Decision Outcomes and

Cognitive Effort,” Behavioral Research in Accounting, Volume 9, Supplement, 1997

Houghton, K.A., C Jubb, and C E L Tan, “Opportunism and Ethics: A Note on Audit Qualifications and Auditee Switch

Decisions,” Accountability and Performance, Volume 1, No.3, December 1995

Working Papers

“Corporate lobbying and disclosure of deferred tax liabilities from permanently reinvested foreign earnings” (with Renee Weiss and Devra Golbe (presented at 2018 American Accounting Association Conference, Washington D.C.; Research Seminars – Hunter College, Queens College)

“Are changes in trademarks associated with corporate rebranding?” (with Sonia K Katyal and Aniket Kesari)

“Characteristics of early adopters of the new revenue recognition and leases standards” (with Renee Weiss)

PRESENTATIONS Academic Conferences

2018: Accounting and Finance Research Forum, University of Western Australia

2014: American Accounting Association, Atlanta, GA

Redefining Investment Strategy Education, University of Dayton, OH

2013: American Accounting Association, Northeast Regional Conference, Hartford, CT

2013 XBRL US National Conference American Accounting Association Meeting, Anaheim, CA European Accounting Association, Paris

2012: International Conference on Information Systems, Special Interest Group – Quality Information in

Organizations and Society (sponsored by MIT, Northeastern and College of William and Mary) XBRL and Financial Analysis Technology Conference (sponsored by NYSSA)

Standardizing Financial Data in the Age of Complexity, Suffolk University MIT Chief Data Officer and Information Quality Symposium

2011: XBRL US 2011 National Conference, Nashville

XBRL International 22nd Conference, Brussels XBRL International 23rd Conference, Montreal

2010: XBRL US 2010 National Conference, Philadelphia

2009: 2009 Conference on Financial Economics and Accounting, Rutgers University

American Accounting Association Meeting University of Kansas – 2009 International Conference on XBRL: A practical view of XBRL in the 21st Century

American Accounting Association Meeting

2004: American Accounting Association Meetings

International Symposium on Audit Research at Maastricht University

Financial Management Association Meetings

2003: American Accounting Association Auditing Section Midyear Conference

International Symposium on Audit Research at the University of Southern California

Accounting Association of Australia and New Zealand Conference

American Accounting Association Meeting

Presented at the 2001 EAISM (European Institute for Advanced Studies in Management) Conference in Capital Markets

1998: Accounting Association of Australia and New Zealand Conference

1997: Ph.D Conference in Economics and Business

1996: American Accounting Association (AAA) 1996 Accounting, Behavior and Organizations Research

Conference

Accounting Association of Australia and New Zealand Conference

1995: Australian Association for Professional and Applied Ethics - Second Annual Conference

Research Seminars

Australian Graduate School of Management, Baruch College – CUNY, Binghamton University, City University Business School (London), Edith Cowan, University, Hunter College – CUNY, Fordham University, New York University, Rutgers University, Simon Fraser University, University of Adelaide, University of Arizona, University of Edinburgh, University of Melbourne, University of Michigan – Dearborn, University of Tasmania, University of Technology Sydney, University of Western Sydney, and University of New South Wales

AWARDS

2018 Hunter College – City University of New York Presidential Award

2017 Hunter College – City University of New York Faculty Research Fellowship

2012 Runner-up, Best Paper Award in the Accounting research category, 3rd Conference on Financial Markets and

Corporate Governance, Australia

2005-2007 Selected by the President of Baruch College to serve on the Committee for Excellence in Teaching and

Learning

2001 Dean’s Teaching Excellence Award, Zicklin School of Business, CUNY-Baruch

1997-1999 Australian Postgraduate Award Scholarship

1998 University of Melbourne Postgraduate Overseas Research Experience Award

1998 Accounting Association of Australia and New Zealand (AAANZ) Ph.D Scholarship

1996 The University of Melbourne Summer Research Scholarship

PROFESSIONAL CREDENTIALS & ASSOCIATIONS

2019 – present Member of the IFRS Taxonomy Consultative Group representing North America

2014 - present Ad-hoc reviewer for Journal of Accounting Education

2011-present Member of the Financial Accounting Standards Board Taxonomy Advisory Group

Member of XBRL US Best Practices Committee Member of XBRL US Data Quality Committee

2011 Ad-hoc reviewer for Journal of Emerging Technologies in Accounting

2010 Member of International Accounting Standards Board XBRL Quality Review Team

2010-present Ad-hoc reviewer for Contemporary Accounting Research

2009 Discussant and Reviewer of papers for the 2009 American Accounting Association Meeting

2006 Passed 3 sections of Certified Public Accounting Examination

2004 Member of the Selections Committee for the American Accounting Association Notable Contribution to

Accounting Literature Award

1998-present American Accounting Association

COMPUTER SKILLS

Microsoft Excel, Microsoft Word, Microsoft PowerPoint

Statistical packages – Stata (advance), R (intermediate), SAS (intermediate)

Programming languages – Python (intermediate), Java Script (beginner), Java (beginner); XML (intermediate); XBRL (advance)

Databases – SQL, MongoDB, Elasticsearch, Solr

WAIYER JUSTIFICATION

Department: Economics

Please summarize yo ur justification fo r requesting a waiver Gi ve exa mple s of the candidate·s publ i cations , uality of

teaching, honor s , service and o t her ach i evements You are e ncouraged to u se only the spa ce p rovide d on this template

bu t may add a second page if needed , particu l ar ly in the case of a justification for early tenure

evaluations of six external reviewers , the P&B voted unanimously to recomm e nd early

tenure

she would have met our standards four or five years ago Thus early tenure i s well-

assume that Prof Tan was up for promotion to full profe ss or and wrote that the " quantity ,

For example, one can use this data to under s tand the effects of unremitted fo reign

earnings on tax avoidance Com panie s re vea l foreign ea rnings in a variety of opaque

were not po ss ible before More g enerally, for the first time in histor y accounting

researchers ha v e the opportunit y to grapple with terabytes of financial informati o n to ga in

setters , corporate management, market analysts, software developers and the SEC Th i s

illuminating experience." The report continues " It i s well worth noting that Dr Tan had

preparation.

Attach the Request Form; candidate·s CV; outcome of all P & B meetings; candidates personal statement; summary of student course evaluation; peer re iews; a list of referees , with those selected by the department marked with an

asterisk; l etters from o tside referees and other relevant informati n Please send in a format compatible with Word for Windows 2003 Email these materials to Ken n eth.Norz @ mail.cunv edu.