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 Ph.D in Accounting and Finance, 2000 University of Melbourne, Australia EDUCATION 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 Hunter College – CUNY, New York Sept 2016 - present • 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 Hofstra University, New York Sept 2015 – Aug 2016 • 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) Fordham University, New York 2008 – June 2015 • 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 Zicklin School of Business, Baruch College – City University of New York 1999-2003, 2004-2008 • 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 Melbourne Business School, University of Melbourne, Australia Summer 2007 • 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 Visiting Assistant Professor/Adjunct Professor 2003-04 and Spring, 2005-06 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 2017: 2017 XBRL International Conference 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: 2010: 2009: 2008: 2007: 2006: 2005: 2004: 2003: 2002: 2001: 1998: 1997: 1996: 1995: XBRL US 2011 National Conference, Nashville XBRL International 22nd Conference, Brussels XBRL International 23rd Conference, Montreal XBRL US 2010 National Conference, Philadelphia 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 Fordham University University of Edinburgh London Business School Accounting Symposium American Accounting Association Meeting New York University Summer Research Camp American Accounting Association Meetings International Symposium on Audit Research at Maastricht University Financial Management Association Meetings American Accounting Association Auditing Section Midyear Conference International Symposium on Audit Research at the University of Southern California Midyear AAA Auditing Section Conference Accounting Association of Australia and New Zealand Conference American Accounting Association Meeting Midyear AAA Auditing Section Conference Presented at the 2001 EAISM (European Institute for Advanced Studies in Management) Conference in Capital Markets Accounting Association of Australia and New Zealand Conference Ph.D Conference in Economics and Business American Accounting Association (AAA) 1996 Accounting, Behavior and Organizations Research Conference Accounting Association of Australia and New Zealand Conference 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 2018 2017 2012 2009 2005-2007 2001 2001-2000 1997-1999 1998 AWARDS Hunter College – City University of New York Presidential Award Hunter College – City University of New York Faculty Research Fellowship Runner-up, Best Paper Award in the Accounting research category, 3rd Conference on Financial Markets and Corporate Governance, Australia New Faculty Research Award, Fordham University Selected by the President of Baruch College to serve on the Committee for Excellence in Teaching and Learning Dean’s Teaching Excellence Award, Zicklin School of Business, CUNY-Baruch PSC-CUNY Research Grant Australian Postgraduate Award Scholarship University of Melbourne Postgraduate Overseas Research Experience Award 1998 1996 Accounting Association of Australia and New Zealand (AAANZ) Ph.D Scholarship 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 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 Name: Christine Tan Unit/College: Hunter College Department: Economics Please summarize your justification for requesting a waiver Give examples of the candidate·s publications, quality of teaching, honors, service and other ach ievements You are encouraged to use only the space provided on this template but may add a second page if needed, particu lar ly in the case of a justification for early tenure Professor Tan is a highly valued member of the economics department Based on our evaluation of her research, teaching and service records, and corroborated by the evaluations of six external reviewers, the P&B voted unanimously to recommend early tenure Prof Tan's publication record easily exceeds our tenure standards on quality and quan tity dimensions Professor Tan has published 13 papers, three of which were published in the past couple of years A number of her publications are in top tier journals, e.g., the Accounting Review and the Journal of Accounting Research Many of them are already highly cited, e.g., the Accounting Review article in which she shows that venturecapitalist-backed startups are less likely to manage earnings during their Initial Public Offerings of equity (IPOs) has 255 Google Scholar citations Prof Tan had extensive academic experience before joining Hunter More impo rtantly , she would have met our standards four or five years ago Thus early tenure is welldeserved on the merits The external reviewers of her academic record echo our own evaluation of her work that it is outstanding One of the external reviewersseemed to assume that Prof Tan was up for promotion to full professor and wrote that the "quantity, quantity and impact of her publications leads me to enthusiastically support her promotion to the rank of full professor." More recently, Prof Tan has been mining the eXtensible Business Reporting Language (XBRL) data from the Securities and Exchange Commission (SEC) using ' big data' methods to answer important research questions about firm-level reporting of accounting information Starting in 2009, the SEC began to require public companies (starting with the largest) to report their data in XBRL This is an important innovation because XBRL tags each item in a compan y's financial statement in a way which makes it easily searchable, downloadable , and comparable across countries and accounting standards For example, one can use this data to understand the effects of unremitted foreign earnings on tax avoidance Companies reveal foreign earnings in a variety of opaque ways XBRL tags allow researchers to detect and aggregate such information in ways that were not possible before More generally, for the first time in history accounting researchers have the opportunity to grapple with terabytes of financial information to gain insights that they could not before Prof Tan is on the cutting edge of this research, collaborating with various stakeholders in the XBRL communit y includin g standard setters, corporate management, market analysts, software developers and the SEC This research places her in a unique position in academia We believe that early tenure is necessary to keep her here at Hunter Dr Tan spent a year at the Financial Accounting Standards Board studying XBRL This gave her skills that are still rare among accounting faculty Not only does knowledge of XBRL facilitate research that would otherwise be feasible only with an army of RAs, it puts Dr Tan in a position to put our students on the forefront of accounting techniques This expertise, which makes her a leadin g expert in the field, has garnered substantial positive attention from academia, industr y and public sector organizations involved in accounting standards and information It seems very likely that she will receive tempting academic offers in the very near future We hope that, by granting tenure, we will substantially reduce Prof Tan's temptation to consider offers from competing academic institutions Professor Tan's teaching evaluations are consistently outstanding A very high fraction of her students fill out evaluation s and the scores range from 5.69 to 6.1 on a scale of A peer evaluator reports, "Observing Dr Tan in the classroom was an enjoyable and illuminating experience." The report continues " It is well worth noting that Dr Tan had an easy and friendly rapport with her students I was extremely impressed by the level of class participation Students were interested in and engaged with the material." Prof Tan recently developed a course that introduces accounting students to big data skills The profession has rapidly moved into standards that can benefit from big data analysis Prof Tan's course is on the frontier of that new wave Prof Tan has been remarkably successful in placing our students in prestigious internships at the SEC and the FASB This summer, our students who interned at the SEC were so successful that they are contemplating hiring them straight out of school, something they have never done before Prof Tan deserves enormous credit for their preparation Attach the Request Form; candidate·s CV; outcome of all P & B meetings; candidates personal statement; summary of student course evaluation; peer reviews; a list of referees , with those selected by the department marked with an asterisk; letters from outside referees and other relevant information Please send in a format compatible with Word for Windows 2003 Email these materials to Kenneth.Norz @mail.cunv.edu