PROFESSIONAL POSITIONS

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1 MICHAEL P. DONOHOE Assistant Professor of Accountancy University of Illinois at Urbana-Champaign Office: Wohlers Hall Cell: South Sixth Street, MC-706 Fax: Champaign, Illinois ACADEMIC POSITIONS University of Illinois at Urbana-Champaign 2013 to present PricewaterhouseCoopers LLP Faculty Fellow 2011 to present Assistant Professor of Accountancy PROFESSIONAL POSITIONS 2004 to 2006 Senior Tax Associate, Gunn & Company, P.A. Jacksonville, Florida 2003 to 2004 Tax Associate, PricewaterhouseCoopers, LLP. Jacksonville, Florida EDUCATION & PROFESSIONAL CERTIFICATION 2014 Chartered Global Management Accountant 2011 Ph.D., Accounting University of Florida, Fisher School of Accounting 2003 Certified Public Accountant (Florida) 2002 M.Acc., Taxation University of North Florida (Highest Honors) 2001 B.S., Accounting University of Florida, Fisher School of Accounting HONORS & AWARDS 2016 Head s Award for Excellence in Accountancy Education, University of Illinois, Department of Accountancy 2016 College of Business Alumni Association Award for Excellence in Undergraduate Teaching, University of Illinois 2015 Nominee, Illinois CPA Society Outstanding Educator Award 2013 Best Discussant Award, 19 th Annual Conference of the Journal of the American Taxation Association 2013 Raymond A. Hoffman Faculty Excellence Award for Research, University of Illinois, Department of Accountancy 2013 Teaching Excellence Award, University of Illinois Student Senate 2012 to 2015 List of Teachers Ranked as Excellent by their Students, University of Illinois *Ranked as Outstanding in Outstanding Paper Award, Journal of the American Taxation Association 2012 Outstanding Tax Dissertation Award, American Taxation Association and PricewaterhouseCoopers LLP 2010 Best Paper Award, Accounting and Finance Association of Australia and New Zealand 2009 Doctoral Consortium Fellow, American Accounting Association 2008 Doctoral Consortium Fellow, Financial Accounting and Reporting Section 2008 to 2011 Doctoral Consortium Fellow, American Taxation Association 2006 to 2011 Doctoral Fellowship, Fisher School of Accounting Alumni Fellowship RESEARCH Interests The intersection of financial reporting and corporate taxation using archival methods. 1

2 Refereed Publications Chang, H., M. Donohoe, and T. Sougiannis Do analysts understand the economic and reporting complexities of derivatives? Journal of Accounting & Economics, forthcoming. Donohoe, M., P. Lisowsky, and M. Mayberry Who benefits from the tax advantages of organizational form choice? National Tax Journal 68 (4): Donohoe, M The economic effects of financial derivatives on corporate tax avoidance. Journal of Accounting & Economics 59 (1): 1-24 (lead article). *Outstanding Tax Dissertation Award, American Taxation Association / PricewaterhouseCoopers *Editors Choice Article, Journal of Accounting & Economics Donohoe, M Financial derivatives in corporate tax avoidance: A conceptual perspective. Journal of the American Taxation Association 37 (1): Donohoe, M., G. McGill, and E. Outslay Risky business: The prosopography of corporate tax planning. National Tax Journal 67 (4): Donohoe, M. and W. R. Knechel Does corporate tax aggressiveness influence audit pricing? Contemporary Accounting Research 31 (1): *Best Paper Award, Accounting and Finance Association of Australia and New Zealand Donohoe, M., G. McGill, and E. Outslay Back to the drawing board: The structural and accounting consequences of a switch to a territorial tax system. National Tax Journal 66 (3): Donohoe, M., G. McGill, and E. Outslay Through a glass darkly: What can we learn about a U.S. multinational corporation s international operations from its financial statement disclosures? National Tax Journal 65 (4): Donohoe, M. and G. McGill The effects of increased book-tax difference tax return disclosures on firm valuation and behavior. Journal of the American Taxation Association 33 (3): *Outstanding Paper Award, Journal of the American Taxation Association Non-Refereed Publications Donohoe, M Financial derivatives: Concepts, applications, and challenges, in: Rycroft, R. (Ed.), The American Middle Class: An Economic Encyclopedia of Progress and Poverty. ABC-CLIO, Santa Barbara, CA, forthcoming. Working Papers Chang, H.S., M. Donohoe, and T. Sougiannis. The effects of financial derivatives on analyst coverage decisions. Ciconte, W., M. Donohoe, P. Lisowsky, and M. Mayberry. Predictable uncertainty: The relation between unrecognized tax benefits and future income tax cash outflows. Demeré, P., M. Donohoe, and P. Lisowsky. The economic effects of special purpose entities on corporate tax avoidance. Donohoe, M. P. B. Gale, and M. Mayberry. A harpoon for a goldfish? The economic effects of regulating corporate tax planning advice. Donohoe, M., P. Lisowsky, and M. Mayberry. Taxes, competition, and organizational form. Donohoe, M. Profiling derivatives-based corporate tax avoidance. Media Mentions Bloomberg. Foreign tax surprise like Disney s have SEC seeking sunlight by Dave Michaels and Alan Katz (March 5, 2015). Refers to Donohoe, McGill, and Outslay (2012). 2

3 3 Tax Justice Network. Tweeted link to abstract of Donohoe (2015) on Social Science Research Network (January 27, 2015). News-Gazette. Experts ready to help you file by Tim Mitchell and Jeff D Allessio (January 20, 2015). Tax Notes Today. Economic analysis: Corporate tax aggressiveness in the post-shelter era by Martin Sullivan (May 19, 2014). Refers to Donohoe, McGill, and Outslay (2014). Perspectives. Paying the price by Doug McInnis (Fall 2013). Refers to Donohoe and Knechel (2014). Politifact.com. Obama says tax code rewards firms for shifting jobs overseas by Jon Greenberg (October 8, 2012). Refers to Donohoe, McGill, and Outslay (2012). Invited Conference Presentations Moderator Panel discussion: The intersection between audit and tax. American Accounting Association Annual Meeting, New York, NY. August 8, The effects of financial derivatives on analyst coverage decisions. 23 rd Annual Conference of the Multinational Finance Society, Stockholm University Business School, Stockholm, Sweden. June 28, Discussant The consequences of increased tax disclosures: A comparison of domestic and multinational firms (by E. Henry, N. Massel, and E. Towery). National Tax Association Spring Symposium, Washington D.C. May 12, The economic effects of special purpose entities on corporate tax avoidance. National Tax Association 108 th Annual Conference on Taxation, Boston, MA. November 19, 2015 (presented by coauthor). The economic effects of special purpose entities on corporate tax avoidance. American Accounting Association Annual Meeting, Chicago, IL. August 12, 2015 (presented by coauthor). Do analysts understand the economic and reporting complexities of derivatives? 22 nd Annual Conference of the Multinational Finance Society, Halkidiki, Greece. June 28, 2015 (presented by coauthor). Discussant Trade-offs between tax and financial reporting benefits: Evidence from taxable acquisitions (by D. Lynch, M. Romney, B. Stomberg, and D. Wangerin). Midwest Summer Research Conference, Champaign, IL. June 12, Who benefits from the tax advantages of organizational form choice? National Tax Association Spring Symposium, Washington, D.C. May 15, Predictable uncertainty: The relation between unrecognized tax benefits and future income tax cash outflows. UNC Tax Center 18 th Annual Tax Symposium, Chapel Hill, NC. April 11, Competition, taxes, and organizational form. 21 st Annual Conference of the Journal of the American Taxation Association, Washington, D.C. February 28, The economic effects of special purpose entities on corporate tax avoidance. American Taxation Association Midyear Meeting, Washington, D.C. February 27, 2015 (presented by coauthor). Tax research addressing current tax policy issues. KPMG / American Taxation Association Tax Doctoral Consortium, Washington, D.C. February 26, Discussant Changes in Corporate Effective Tax Rates Over the Past Twenty-Five Years (by S. Dyreng, M. Hanlon, E. Maydew, and J. Thornock). National Tax Association 107 th Annual Conference on Taxation, Santa Fe, NM. November 13, Do analysts understand the economic and reporting complexities of derivatives? Center for Education and Research in Financial Reporting Quality Accounting Research Conference, Chicago, IL. October 3, 2014 (presented by coauthor).

4 4 Discussant Tax, intragroup transfers, and tax enforcement: Evidence from China (by K. Lin, L. Mills, F. Zhang, and Y. Li). American Accounting Association Annual Meeting, Atlanta, GA. August 6, Risky business: The prosopography of tax planning. National Tax Association Spring Symposium, Washington, D.C. May 15, 2014 (presented by coauthor). A brief history in time of tax planning: The rise and fall and rise (again?) of corporate tax aggressiveness (Former title of Risky business: The prosopography of tax planning ). American Bar Association Conference on Tax Policy and Simplification, Washington, D.C. May 9, 2014 (presented by coauthor). A new hire s perspective: Transitioning from student to faculty. KPMG / American Taxation Association Tax Doctoral Consortium, San Antonio, TX. February 20, Discussant Investing in tax breaks: Assessing the outcomes of political strategy choices (by J. Brown, K. Drake, and L. Wellman). American Accounting Association Annual Meeting, Anaheim, CA. August 6, Do financial derivatives influence analysts decisions? American Accounting Association Annual Meeting, Anaheim, CA. August 5, 2013 (presented by coauthor). Predictable uncertainty: The relation between unrecognized tax benefits and future income tax cash outflows. American Accounting Association Annual Meeting, Anaheim, CA. August 5, 2013 (presented by coauthor). Back to the drawing board: The structural and accounting consequences of a switch to a territorial system. American Tax Policy Institute and the Baker Institute, Conference on Reforming the U.S. Tax System for Taxing International Income, Washington, D.C., April 26, 2013 (presented by coauthor). Predictable uncertainty: The relation between unrecognized tax benefits and future income tax cash outflows. American Taxation Association Midyear Meeting, San Diego, CA. February 22, 2013 (presented by coauthor). Discussant The role of stockholders unrealized capital gains position as a determinant of the abnormal volume and return reactions to earnings announcements (by E. Weisbrod). 19 th Annual Conference of the Journal of the American Taxation Association, San Diego, CA. February 22, *Best Discussant Award Journal of the American Taxation Association Preparing for and handling job talks and the faculty interview process. KPMG / American Taxation Association Tax Doctoral Consortium, San Diego, CA. February 21, Discussant Investment opportunity sets, operating uncertainty, and capital market pressure: Determinants of investments in tax shelter activities? (by S. McGuire, T. Omer, and J. Wilde) American Accounting Association Annual Meeting, Washington, D.C. August 8, Financial derivatives in corporate tax avoidance: Why, how, and who? American Accounting Association Annual Meeting, Washington, D.C. August 6, Through a glass darkly: What can we learn about a U.S. multinational corporation s international operations from its financial statement disclosures? National Tax Association 42 nd Annual Spring Symposium, Washington, D.C. May 17, 2012 (presented by coauthor). Discussant Internal control quality as an explanatory factor of tax avoidance (by A. Bauer). American Accounting Association Annual Meeting, Denver, CO. August 9, Financial derivatives in corporate tax avoidance: An empirical analysis. Accounting Ph.D. Rookie Recruiting and Research Camp, Miami, FL. December 7, Discussant Pricing of book-tax differences: Evidence from short arbitrage (by S. Chi, M. Pincus, and S. Teoh). American Accounting Association Annual Meeting, San Francisco, CA. August 3, 2010.

5 5 The effects of increased book-tax difference tax return disclosures on firm valuation and behavior. Journal of the American Taxation Association Conference, Denver, CO. February 19, The effect of tax aggressiveness, auditor-provided tax services, and industry-specialization on audit fees. International Symposium on Audit Research, Maastricht, The Netherlands. June 26, The effect of tax aggressiveness, auditor-provided tax services, and industry-specialization on audit fees. International Conference on Assurance and Governance, Gainesville, FL. January 14, Invited Forum Presentations 2017 Texas A&M University (scheduled); University of Connecticut (scheduled) 2016 Fordham University (scheduled) 2015 University of Tennessee 2014 Michigan State University 2013 University of Mississippi 2012 University of Illinois at Urbana-Champaign (Department of Finance) 2011 Arizona State University, Florida State University, Southern Methodist University, Temple University, University of Illinois at Urbana-Champaign, University of Iowa, University of Kansas, University of Miami Referee Accounting, Organizations & Society The Accounting Review Auditing: A Journal of Practice and Theory Contemporary Accounting Research The International Journal of Accounting Research Journal of Accounting Literature Journal of the American Taxation Association Journal of Banking and Finance Journal of Corporate Finance Journal of Economic Psychology Managerial Auditing Journal National Tax Journal American Accounting Association American Taxation Association ( ) American Accounting Association Auditing Section (2014) American Accounting Association Financial Accounting and Reporting Section ( ) Canadian Academic Accounting Association Taxation Section ( ) North American Case Research Association Accounting, Finance, and Economics Section (2014) Dissertation Committees Paul Demeré (Accountancy). In progress. Raluca Chiorean (Accountancy). In progress. Hye Sun Chang (Accountancy) Singapore Management University. TEACHING 2015 Archival Tax Research Independent Study (University of Illinois) 2011 to present Principles of Taxation (University of Illinois) 2010 Federal Income Tax I (University of Florida) 2009 Financial Instruments and Institutions (University of Florida; teaching assistant) 2007 Introduction to Managerial Accounting (University of Florida) SERVICE University of Illinois at Urbana-Champaign: Accountancy Department 2015 to 2016 Course Coordinator, Principles of Taxation (ACCY 312)

6 2015 Presenter, Accountancy Curriculum Retreat 2015 Presenter, The Business Experience 2014 to 2015 Chair, Planning Committee, Tax Research Symposium XIV 2013 to 2016 Chair, Tax Faculty Recruiting (Tenure-Track) Subcommittee 2013 to 2014 Member, Tax Curriculum Subcommittee 2013 to 2016 Member, Faculty Recruiting (Tenure-Track) Committee 2013 to 2015 Interviewer, Accounting Ph.D. Rookie Recruiting and Research Camp 2013 to 2014 Ad-Hoc Grader, Accountancy Core Examination (Ph.D.) 2013 Member, Planning Committee, Tax Research Symposium XIII 2011 Member, Planning Committee, Tax Research Symposium XII External Organizations 2016 to 2018 Trustee (nominee), American Taxation Association 2014 to 2016 Member, Tax Manuscript Award Committee, American Taxation Association 2013 to 2014 Member, Editorial Board, Journal of the American Taxation Association 2013 to 2014 Member, Editorial Board, Auditing: A Journal of Practice and Theory 2013 to 2014 Member, Doctoral Consortium Committee, American Taxation Association 2012 to 2013 Member, Conference Committee, Journal of the American Taxation Association 2011 to 2016 Team Captain, Making Strides Against Breast Cancer, American Cancer Society ACADEMIC AND PROFESSIONAL ASSOCIATIONS American Accounting Association; American Taxation Association, American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Beta Gamma Sigma National Business Honor Society NON-PROFESSIONAL CERTIFICATION FAA Licensed Private Pilot (2003) with Instrument Rating (2004) 6