Areas of Expertise

Managerial Incentives, Managerial Control, Performance Evaluation, Experimental Economics

Academic Degrees

• Ph.D. Accounting, University of Pittsburgh, 2009
• M.B.A., Finance, Indiana University, 1998
• B.B.A., Accounting, Howard University, 1994
• Certified Public Accountant (Illinois)

Professional Experience

• Associate Professor 2017-present
• Research Director-Institute for Advancing DEIB in Business (2022 – 2023)
• Corporate Accounting Workshop Director (2022 – 2023)
• Assistant Professor, Indiana University, 2009-2017
• Research and Teaching Assistant, University of Pittsburgh, 2004-2009
• Senior Manager, RR Donnelley & Sons, 2000-2004
• Consultant, PricewaterhouseCoopers, 1998-2000
• Summer Associate, Pfizer Inc., 1997
• Senior Associate, Arthur Andersen, 1994-1996

Awards, Honors & Certificates

• Excellence in Reviewing Award – Management Science 2023
• Kelley School of Business Innovative Teaching Award 2023
• Journal of Management Accounting Research – Outstanding Reviewer Award 2022
• Kelley School of Business MBA Teaching Excellence Award, 2021
• Kelley School of Business Service Award, 2021
• AAA- Best Paper Award – Ohio Region, 2021
• AAA- Best Management Accounting Paper Award, 2020
• Kelley School of Business Trustee Teaching Award, 2016
• Sauvain Teaching Award Nominee, 2016
• Dean’s Council Faculty Fellow, 2012 - 2016
• IAAER /KPMG Foundation $25,000 Research Grant, 2012
• Howard University Top 40 School of Business Alumni in Past 40 Years, 2010
• AAA – ABO Section Outstanding Dissertation Award, 2010
• Eli Lilly Faculty Fellowship, 2009 - 2012
• University of Pittsburgh Provost Doctoral Fellowship, 2008

Selected Publications

• Brown, J. L., Sprinkle, G., and Way, D. (2024). Performance effects of insulating and non-insulating cost allocations in stable and unstable production environments. Contemporary Accounting Research, 41(4), 2234-2259.
• Brown, J. L., Martin, P., Sprinkle, G., and Way, D. (2023). How Return on Investment and Residual Income Performance Measures and Risk Preferences Affect Risk-Taking. Management Science, 69(2), 1301-1322.
• Brown, J. L., Sprinkle, G. B., and Way, D. (2022). The Effects of Multi-Level Group Identification on Intergroup Helping Behavior. Journal of Management Accounting Research, 34(1), 97-116.
• Brown, J. L., Fisher, J., Peffer, S., and Sprinkle, G. (2017). The Effect of Budget Framing and Budget-Setting Process on Managerial Reporting. Journal of Management Accounting Research, 29(1), 31-44.
• Brown, J. L., and Moser, D. V. (2017). Does Investors’ Desire to Punish Misreporting Affect Their Litigation Decisions and Managers’ and Investors’ Welfare? Behavioral Research in Accounting, 29(1), 57-75.
• Brown, J. L., Farrington, S. and Sprinkle, G. (2016). Biased Self-Assessments, Feedback and Employees’ Compensation Choices. Accounting, Organizations and Society, 54(October), 45-59.
• Brown, J. L., Martin, P., Moser, D. V.,  and Weber, R. (2015). The Consequences of Hiring Lower-Wage Workers in an Incomplete-Contract Environment. The Accounting Review, 90(3), 941-966.
• Anderson, S., Brown, J. L., Hodder, L., and Hopkins, P. E. (2015). The Effect of Alternative Accounting Measurement Bases on Financial Statement Users’ Resource Allocation Decisions and Assessments of Managers’ Stewardship. Accounting, Organizations and Society, 46(1), 100-114.
• Brown, J. L., Fisher, J., Sooy, M., and Sprinkle, G. (2014). The Effect of Rankings on Honesty in Budget Reporting. Accounting, Organizations and Society, 39(4), 237-246.
• Brown, J. L., Evans, J. H.,  and Moser, D. (2009). Agency Theory and Participative Budgeting Experiments. Journal of Management Accounting Research, 21(1), 317-345.

Edited on July 11, 2024