Faculty and instructor profiles

Jeffrey Pittman

B.Comm. (Co-op)(Hons.), MBA, PhD, CMA, CA  Professor 

Phone: 709.864.3100
Email: jpittman@mun.ca
Office: BN-3014
Areas of Expertise


Personal Profile

After spending two years as a lecturer with the Faculty of Business Administration at Memorial University, Dr. Jeffrey Pittman enrolled in the accounting PhD program at the University of Waterloo in 1996. Apart from a two-year visit at the Hong Kong University of Science and Technology (HKUST), Dr. Pittman has been a professor at Memorial University since 2000. He was promoted to full professor in 2009.

More recently, Dr. Pittman was appointed Memorial University’s chair in corporate governance and transparency as well as its CMA professor of accounting. He also holds two professional accounting designations: chartered accountant (CA) and certified management accountant (CMA).

Dr. Pittman’s research primarily analyzes the role that firm- and country-level governance structures play in shaping economic outcomes in private and public companies. Although Dr. Pittman mainly publishes in such major accounting journals as The Accounting Review; the Journal of Accounting Research, the Journal of Accounting and Economics, and Contemporary Accounting Research (where he is an editor), his archival research also appears in top finance (e.g., the Journal of Financial Economics) and ethics (e.g., the Journal of Business Ethics) outlets.



  • Shidler Speaker, Shidler College of Business, University of Hawaii at Manoa


  • Haim Falk Award for Distinguished Contribution to Accounting Thought, Canadian Academic Accounting Association


  • Best Paper Award, World Accounting Frontiers Series Conference


  • CMA Canada National Fellowship designation (FCMA)


  • Dean’s Service Award, Faculty of Business Administration, Memorial University

2011 – Present

  • Chair in Corporate Governance and Transparency appointment


  • Dean’s Research Award, Faculty of Business Administration, Memorial University
  • Best Paper Award, China Goes Global Conference, Harvard University

2010 – Present

  • Editor, Contemporary Accounting Research


  • Dean’s Teaching Award, Faculty of Business Administration, Memorial University


  • President’s Award for Outstanding Research, Memorial University of Newfoundland
  • Arts in Academics recipient, University of Waterloo

2008 – Present

  • CMA Professor of Accounting appointment
  • Editorial board member, Auditing: A Journal of Theory and Practice


  • Best Paper Award, European Accounting Association Annual Congress, Rotterdam
Research Highlights


  • Chen, Y., Ma, L., Pittman, J.A. & Yang, X. (2024). Penny-wise and Pound-foolish: Does Striving to Meet Earnings Expectations by Manipulating Real Activities Trigger Product Recalls? Management Science, forthcoming.
  • Pittman, J.A., Yu, S., Yang, Z. & Zhu, H. (2024). Political Incentives and Analyst Bias: Evidence from China. Contemporary Accounting Research, forthcoming.
  • Li, B., Liu, Z., Pittman, J. A. & Yang, S. (2024). Institutional Dual Holdings and Expected Crash Risk: Evidence from Mergers between Lenders and Equity Holders. Contemporary Accounting Research, forthcoming.
  • Pittman, J.A., Qi, B., Si, Y. & Wang, Z.T. (2024). Individual Auditor Social Responsibility and Audit Quality: Evidence from China. Journal of Business Ethics, forthcoming.
  • He, X., Pittman, J.A., Stein, S.E. & Yin, H. (2024). Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms? Auditing: A Journal of Practice & Theory, forthcoming.
  • Fang, L., Pittman, J.A., Zhang,Y.  & Zhao, Y. (2024). Corporate Monitoring and Misreporting: The Role of Rules-based and Principles-based Accounting Standards. Auditing: A Journal of Practice & Theory, forthcoming.
  • He, X., Pittman, J.A., Sun, S. & Wu, D. (2024). A Tale of Two Intermediaries: Investment Banker-Auditor Social Ties and IPO Quality. Auditing: A Journal of Practice & Theory, forthcoming.
  • Fung, S., Jiang, L., Pittman, J.A. & Yang, Z. (2024). The Importance of Business Development Incentives to Audit Partners: Evidence from the Propensity to Issue Modified Opinions to Group-affiliated Audit Clients. Auditing: A Journal of Practice & Theory, forthcoming.


  • Gao, K., Pittman, J.A., Wang, X.& Wang, Z.T. (2023). Stock Market Liberalization and Earnings Management: Evidence From a Quasi-natural Experiment in China. Contemporary Accounting Research 40 (4): 2547-2576.
  • Pittman, J.A., Stein, S.E. & Valentine, D.F. (2023). The Importance of Audit Partners’ Risk Tolerance to Audit Quality. Contemporary Accounting Research 40 (4): 2512-2546.
  • Fung, S., Jiang, L., Pittman, J.A., Wang, Y. & Zhang, S. (2023). Auditor-client Reciprocity: Evidence From Forecast-cssuing Brokerage Houses and Forecasted Companies Sharing the Same Auditor. Contemporary Accounting Research 40 (3): 1823-1855.


  • Chen, Y., Huang, J., Li, T. & Pittman, J.A. (2022). It’s a Small World: The Importance of Social Connections With Auditors to Mutual Fund Managers’ Portfolio Decisions. Journal of Accounting Research 60 (3): 901-963.
  • Chen, C., Chen, Y., Pittman, J.A., Podolski, E.J. & Veeraraghavan, M. (2022). Managerial Mood and Earnings Forecast Bias: Evidence From Sunshine Exposure.  The Accounting Review 97 (3): 179-203.
  • Guo, F., Lisic,L., Pittman, J.A., Seidel, T., Zhou, M. & Zhou, Y. (2022). Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long-term Impact of Arthur Andersen’s Demise on Partners’ Audit Quality. Contemporary Accounting Research (39(3): 1986-2022).
  • Lisic, L., Pittman, J.A., Seidel, T. & Zimmerman, A. (2022). You Can’t Get There from Here: The Influence of an Audit Partner’s Prior Non-public Accounting Experience on Audit Outcomes. Accounting, Organizations and Society 100: 101331.
  • Pittman, J.A., Wang ,L. & Wu, D. (2022). Network Analysis of Audit Partner Rotation. Contemporary Accounting Research 39 (2): 1085-1119.
  • Jiang, L., Pittman, J.A. & Saffar, W. (2022). Policy Uncertainty and Textual Disclosure. Accounting Horizons (36(4): 113-131).


  • Bauer, A., Fang, X. & Pittman, J.A. (2021). The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Characteristics. The Accounting Review 96 (4): 81-109
  • Chou, T.K., Pittman, J.A. & Zhuang, Z. (2021). The Importance of Partner Narcissism to Audit Quality. The Accounting Review 96: 103-127.
  • Fang, X., Pittman, J.A. & Zhao, Y. (2021). The Importance of Director External and Internal Social Networks to Stock Price Crash Risk. Contemporary Accounting Research 38: 903-941.
  • He, Y., Li, B., Liu, Z. & Pittman, J.A. (2021). Does the Threat of a PCAOB Inspection Mitigate U.S. Institutional Investors’ Home Bias? Contemporary Accounting Research 38: 2622-2658.
  • Pittman, J.A. & Zhao, Y. (2021). The Impact of Financial Statement Audits on Non-income-increasing Misreporting: Evidence From Restatements. Auditing: A Journal of Practice & Theory 40: 127-153.


  • Bills, K. L., Cobabe, M., Pittman, J.A. & Stein, S.E. (2020). To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice. Accounting, Organizations and Society 83: 1-24.
  • Pittman, J.A. & Zhao, Y. (2020). Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring. Contemporary Accounting Research 37: 2145-2185.
  • Lee, W.J., Pittman, J.A. & Saffar, W. (2020). Political Uncertainty and Cost Stickiness: Evidence From National Elections Around the World. Contemporary Accounting Research 37: 1107-1139.
  • Bauer, A., Fang, J., Pittman, J.A., Zhang, Y. & Zhao, Y. (2020). How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence From Path Analysis. Contemporary Accounting Research 37: 1882-1913.


  • Li, W., Pittman, J.A. & Wang, Z. (2019). The Determinants and Consequences of Tax Audits: Some Evidence From China. Journal of the American Tax Association 41: 91-122.


  • He, X., Pittman, J.A., Rui, O. & Wu, D. (2017). Do Social Ties Between External Auditors and Audit Committee Members Affect Audit Qquality? The Accounting Review 92: 61-87.
  • Fang, J., Pittman, J.A., Zhang, Y. & Zhao, Y. (2017). Auditor Choice and Its Implications for Group-affiliated Firms. Contemporary Accounting Research 34: 39–82.


  • Anantharaman, D., Pittman, J.A. & Wans, N. (2016). State Liability Regimes Within the U.S. and Auditor Reporting. The Accounting Review 91: 1545-1575.
  • El Ghoul, S., Guedhami, O., Pittman, J.A. & Rizeanu, S. (2016). Cross-country Evidence on the Importance of Auditor Choice to Corporate Debt Maturity. Contemporary Accounting Research 33: 718–751.
  • El Ghoul, S., Guedhami, O., Pittman, J.A. (2016). Cross-country Evidence on the Importance of Big Four Auditors to Equity Pricing: The Mediating Role of Legal Institutions. Accounting, Organizations and Society 54: 60–81.
  • He, X., Pittman, J.A. & Rui, O. (2016). Reputational Implications for Partners After a Major Audit Failure: Evidence from China. Journal of Business Ethics 138: 703–722.


  • Guedhami, O., Pittman, J.A. & Saffar, W. ( 2014). Auditor Choice in Politically Connected Firms. Journal of Accounting Research 52: 107-162.


  • Lennox, C. S., Lisowsky, P. & Pittman, J.A. (2013). Tax Aggressiveness and Accounting Fraud. Journal of Accounting Research 51: 739-778.
  • El Ghoul, S., Guedhami, O., Ni, Y., Pittman, J.A. & Saadi, S. (2013). Does Information Asymmetry Matter to Equity Pricing? Evidence from Firms’ Geographic Location. Contemporary Accounting Research 30: 140–181.


  • Hoopes, J., Mescall, D. & Pittman, J.A. (2012). Do IRS Audits Deter Corporate Tax Avoidance? The Accounting Review 87: 1603-1639.
  • El Ghoul, S., Guedhami, O., Ni, Y., Pittman, J.A. & Saadi, S. (2012). Does Religion Matter to Equity Pricing? Journal of Business Ethics 111: 491-518.


  • Lennox, C.S. & Pittman, J.A. (2011). Voluntary Audits Versus Mandatory Audits. The Accounting Review 86: 1655-1678.
  • El Ghoul, S., Guedhami, O. & Pittman, J.A. (2011). The Role of IRS Monitoring in Equity Pricing in Public Firms. Contemporary Accounting Research 28: 643-674.
  • Guedhami, O. & Pittman, J.A. (2011). The Choice Between Private and Public Capital Markets: The Importance of Disclosure Standards and Auditor Discipline to Countries Divesting State-Owned Enterprises. Journal of Accounting and Public Policy 30: 395-430.


  • Lennox, C.S. & Pittman, J.A. (2010). Auditing the Auditors: Evidence on the Recent Reforms to the External Monitoring of Audit Firms. Journal of Accounting and Economics 49: 84-103.
  • Lennox, C.S. & Pittman, J.A. (2010). Big Five Audits and Accounting Fraud. Contemporary Accounting Research 27: 209-247.


  • Guedhami, O., Pittman, J.A. & Saffar, W. (2009). Auditor Choice in Privatized Firms: Empirical Evidence on the Role of State and Foreign Owners. Journal of Accounting and Economics 48: 151-171.


  • Guedhami, O. & Pittman, J.A. (2008). The Importance of IRS Monitoring to Debt Pricing in Private Firms. Journal of Financial Economics 90: 38-58.