CURRICULUM VITAE FOR. Mescall, Devan. Department of Accounting. Married to Krista Schreiter (Children: Liam, Charlotte, Matthew and Kate).
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1 I. CURRICULUM VITAE CURRICULUM VITAE FOR Mescall, Devan Department of Accounting 1. PERSONAL: Married to Krista Schreiter (Children: Liam, Charlotte, Matthew and Kate). 2. ACADEMIC CREDENTIALS: B. Comm, University of Saskatchewan, 2000, College of Commerce, Accounting MPAcc, University of Saskatchewan, 2001, College of Commerce, Accounting Ph.D., University of Waterloo, 2007, School of Graduate Studies, Accounting 3. OTHER CREDENTIALS: Chartered Professional Accountant, , 2012 to present, CPA Saskatchewan (formerly the Institute of Chartered Accountants of Saskatchewan) Chartered Professional Accountant, 2004 to present, CPA of Ontario (Formerly Institute of Chartered Accountants of Ontario) 4. APPOINTMENT(S) AND PROMOTION(S) (UNIVERSITY OF SASKATCHEWAN): Assistant Professor, Without Tenure, July 2010 to present, Department of Accounting, Edwards School of Business 5. ASSOCIATE MEMBERSHIPS Nil 6. LEAVES Nil
2 7. HONOURS (MEDALS, FELLOWSHIPS, PRIZES) Dean s Award for Outstanding Research Achievement, 2014 Edwards Research Scholar, 2014 SSHRC Research Insight Grant, 2014 Masters of Professional Accounting Teaching Excellence Award, 2013 Presidents SSHRC, University of Saskatchewan, 2013 American Accounting Association Outstanding International Accounting Dissertation Award, AAA, 2008 Institute of Chartered Accountants of Ontario Doctoral Award, 2003, 2004, 2005 George Baxter Doctoral Studies Award, University of Saskatchewan, PREVIOUS POSITIONS RELEVANT TO U OF S EMPLOYMENT Assistant Professor, Shidler College of Business, University of Hawaii, Honolulu, HI, 2007 to 2010 Instructor, Institute of Chartered Accountants of Ontario, 2003 to 2012 Research Assistant, University of Waterloo, Waterloo, ON, 2002 to 2007 Chartered Accountant, Parker Quine LLP, Saskatoon, SK, 2003 Chartered Accountant/CA candidate, Meyers Norris Penny, Saskatoon, SK, TEACHING RECORD SEEQ Teaching Effectiveness (Score out of 5 where, 2 is poor, 3 is average and 4 is good) Year Course ENRL SEEQ (Q31) SEEQ (Q32) Response Rate Mean Median Mean Median COMM 406.3(01,03), Introductory taxation in Canada % COMM 407.3(02,04), Advanced topics in Canadian taxation % MPAcc (01,03), Taxation % COMM 406.3(01,03), Introductory taxation in Canada % COMM 407.3(02,04), Advanced topics in Canadian taxation % MPAcc (01,03), Taxation % COMM 406.3(01,03), Introductory taxation in Canada % COMM 407.3(02,04), Advanced topics in Canadian taxation % MPAcc (01,03), Taxation % COMM 406.3(01,03), Introductory taxation in Canada % COMM 407.3(02,04), Advanced topics in Canadian taxation % MPAcc (01,03) Taxation % COMM 407.3(02,04), Advanced topics in Canadian taxation % MPAcc (01,03) Taxation % Across all courses
3 9. Teaching Record (Continued) HONOURS PROJECTS SUPERVISED (ACC 400.6) Nielsen, Paul, Accepted December, 22, Exchange of Taxation Information Agreements Effect on Multinational Income Shifting Martin, Lanae. Accepted April 23, Auditor misconduct: Professional discipline processes and outcomes. (Co-supervisor with Dr. Regan Schmidt). 10. BOOKS, CHAPTERS IN BOOKS, EXPOSITORY AND REVIEW ARTICLES Mescall, D.P How Do Tax and Financial Reporting Policies Affect Cross-Border Mergers and Acquisitions? Ph. D. Dissertation 11. PAPERS IN REFEREED JOURNALS PUBLISHED: Klassen, K., P. Lisowsky, and D. Mescall "The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness." The Accounting Review, forthcoming, Hoopes, J., D. Mescall and J. Pittman Do IRS audits deter corporate tax avoidance? The Accounting Review, 87 (5) Klassen, K. and D. Mescall Investor taxes and equity prices: Using income trusts in a cross-sectional analysis. The Canadian Tax Journal.,60 (3) PAPERS IN NON-REFEREED JOURNALS Hoopes, J., D. Mescall and J. Pittman Do IRS audits deter corporate tax avoidance? Finance and Accounting Memos (2). Mescall, D Don t hate the player, hate the game. Saskatoon Star Phoenix. April 11, Mescall, D Fiscal stability trumps tax cuts. Saskatoon Star Phoenix. February 4, 2011 Work in Progress: Klassen, K., Lisowsky, P. and D. Mescall Transfer Pricing: Strategies, Practices, and Tax Minimization. (Invitation for fourth round resubmission to Contemporary Accounting Research April 2015) Schmidt, R.N., D.P. Mescall, and F. Phillips Does the accounting profession discipline its members differently after public scrutiny? (Invitation to third round resubmission at the Journal of Business Ethics, April 2015)
4 Mescall, D. and K. Klassen How does transfer pricing risk affect the premia in cross-border mergers and acquisitions. (Invitation for second round resubmission to Contemporary Accounting Research November 2014 ) Mescall, D., J. Robinson and B. Stromberg How IFRS adoption changed the pay-for-performance sensitivity in CEO compensation contracts: Evidence from Canadian firms (Working paper completed and being submitted for conference presentations, June 2015) Mescall, D.P., F. Phillips, and R.N. Schmidt Decreasing tax aggressiveness: The moderating effects of justification memos and personalities. Currently in data collection (Behavioral Research Ethics Board Certificate of Approval #14-170). Mescall, D.P., F. Phillips, and R.N. Schmidt Does provision of audit services effect tax advice aggressiveness? Currently in data collection (Behavioral Research Ethics Board Certificate of Approval #14-171). Mescall, D.P and J. Pittman The effect of tax enforcement and tax policy on the cross-border shifting of patents by multinational corporations. (Second summer of data collection. Funded by SSRHC) 13. INVITED PAPERS/ABSTRACTS IN PUBLISHED CONFERENCE PROCEEDINGS IRS research conference proceedings 2013 Lisowsky, P., K. Klassen and D. Mescall Transfer Pricing Practices Strategies and Tax Minimization IRS research conference proceedings 2012 Lisowsky, P., K. Klassen and D. Mescall Corporate tax compliance: The role of internal and external preparers 14. INVITED LECTURES (OUTSIDE THE U OF S) AND INVITED CONFERENCE PRESENTATIONS Mescall D.P. Discussion of Piercing the Veil Private Corporations and the Income of the Affluent. Invited discussion at the Waterloo Tax Symposium. June Toronto, ON. Mescall D.P. Discussion of the Economic Consequences of Uncertain Tax Position Resolution. Invited discussion at the American Accounting Association Annual Meeting August Anaheim, California. Mescall D.P. Discussion of CFC legislation, passive assets and the impact of the ECJ s Cadbury Schweppes Decision. Invited discussion at the Oxford Centre for Business Taxation Annual Symposium June Oxford, UK. Mescall, D.P. Discussion of Distilling the reserve for uncertain tax positions: The case of black liquor. Invited discussion at the American Taxation Association Mid-Year Meeting. February Washington. D.C. 15. CONTRIBUTED (NON-INVITED) PAPERS/ABSTRACTS AT CONFERENCES Mescall, D.P. Transfer pricing: Practices, Strategies, and Tax Minimization. Concurrent session presentation at the American Taxation Association Midyear Meeting, February San Diego, CA.
5 Mescall, D.P. Taxes, Financial Reporting Standards and the Role of Information Assymetry in the Structuring of Cross-Border Mergers and Acquisitions. Concurrent session presentation at the American Accounting Association Annual Meeting, August Denver, CO. Mescall, D.P. How does transfer pricing risk affect premia in cross-border mergers and acquisitions. Invited presentation at the Deloitte Tax Conference, June Toronto, ON. Mescall, D.P. The importance of tax aggressiveness in corporate borrowing costs Invited presentation at the American Taxation Association Mid-Year Meeting. February Denver, ON. Mescall, D.P. The importance of tax aggressiveness in corporate borrowing costs Concurrent session presentation at the American Accounting Association Annual Meeting. August Anaheim, CA. Mescall, D.P. How does transfer pricing risk affect premia in cross-border mergers and acquisitions Concurrent session presentation at the American Accounting Association Annual Meeting. June 2007, Halifax, NS. Mescall, D.P. How does transfer pricing risk affect premia in cross-border mergers and acquisitions Concurrent session presentation at the American Accounting Association Annual Meeting. June 2007, Halifax, NS. Mescall, D.P. How does transfer pricing risk affect premia in cross-border mergers and acquisitions Rotman School of Management Research Workshop. February 2007, Toronto, ON. Mescall, D.P. How does transfer pricing risk affect premia in cross-border mergers and acquisitions Shidler College of Business. February 2007, Honolulu, HI. Mescall, D.P. How does transfer pricing risk affect premia in cross-border mergers and acquisitions University of Waterloo Research Workshop. January 2007, Waterloo, ON. Mescall, D.P. Investor taxes and equity prices: Using income trusts in a cross-sectional analysis Concurrent session presentation at the American Accounting Association Annual Meeting. August 2006, Washington, D.C. 16. PROFESSIONAL PRACTICE Contemporary Accounting Research, editorial board member 2013 to present American Taxation Association (ATA) Doctoral Consortium 2015, Vice Chair American Taxation Association (ATA) Midyear meeting committee member, 2013 CAAA Annual Meeting, Reviewer, ATA Annual Meeting Reviewer and Committee member, 2012 ATA Annual Meeting Reviewer and Committee member, 2011 CAAA Membership Committee ATA Doctoral Consortium Committee, Vice-Chair, 2009 ATA New Faculty Concerns Committee Member, 2008 CAAA Strategic Review Committee member 2006 Contemporary Accounting Research, Ad Hoc Reviewer, Journal of the American Taxation Association, Ad Hoc Reviewer Accounting and Business Research, Ad Hoc Reviewer Accounting Perspectives, Ad Hoc Reviewer,
6 Public Finance Review, Ad Hoc Reviewer 2012 Journal of Accounting, Audit and Finance, Ad Hoc Reviewer 2008 Empirical Economics, Ad Hoc Reviewer DEPARTMENTAL AND COLLEGE COMMITTEES Edwards School of Business Dean Search Committee, Edwards School of Business AOL Committee, Edwards School of Business MPAcc Committee, 2015 Edwards School of Business MPAcc Director search committee, 2014 Edwards School of Business Research Review Committee (Ad Hoc), 2014 Edwards School of Business Undergraduate Curriculum Committee Edwards School of Business - Department of Accounting Search Committee, Member, 2010-Current Edwards School of Business - Research Committee, Member, Edwards School of Business - Undergraduate Studies Committee, Member, PUBLIC AND COMMUNITY CONTRIBUTIONS UNIVERSITY RELATED: Guest Speaker, Importance of Financial Statements, College of Law, Law Business Skills and Risk Management MSc Thesis Committee Member, Mike Wynes 2014 Guest Speaker, Archival research in tax, Fin 990, April 4, 2014 Guest speaker Tax issues and sabbaticals, at the request of the Vice-provost, March 2014 Faculty supervisor, Edwards School of Business Volunteer Tax Program, Guest Speaker, WRDS database and Research Dean s Speaker Series, Edwards School of Business February, 2012 Guest speaker Tax issues and sabbaticals, at the request of the Vice-provost, March 2012 Guest speaker Tax issues and sabbaticals, at the request of the Vice-provost, March 2011 Guest Lecturer Topics in International Taxation, College of Law, February 2011 COMMUNITY RELATED:
7 Expertise Related: Provincial Auditor Search Committee for the Province of Saskatchewan, Member, 2015 Audit Committee for the Province of Saskatchewan, Member 2012-present Interview for Saskatoon Star Phoenix for article titled Grad retention program changes not expected to have major effect on grads, March 23, 2015 Interview for CBC Television Saskatchewan for article titled Lower gas prices delight Saskatoon drivers, December 9, 2014 Interview for Saskatoon Star Phoenix for article titled Billboard tells Cameco to pay up, January 28, 2014 Volunteer Related: Bobcats Zone-SMHA, Assistant Hockey Coach Nutana Community Association, Soccer Coach 2013 Nutana Community Association, Blastball Coach 2012
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