Doctor of Philosophy (Ph.D) in Business Administration (Accounting), York University, Schulich School of Business, Toronto, ON, 2011.

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1 Farrar CV 1 JONATHAN M. FARRAR CURRICULUM VITAE Ted Rogers School of Management Ryerson University 350 Victoria Street Toronto, ON M5B 2K3 Phone: ext jmfarrar@ryerson.ca EDUCATION Doctor of Philosophy (Ph.D) in Business Administration (Accounting), York University, Schulich School of Business, Toronto, ON, Master of Laws (LL.M.) in taxation, Queen s University, Kingston, ON, Master of Accountancy (M.Acc) in taxation, Brock University, St. Catharines, ON, 2003 Bachelor of Accounting (B.Acc), Brock University, St. Catharines, ON, 2001 PROFESSIONAL DESIGNATIONS Chartered Professional Accountant (CPA), Chartered Accountant (CA), Institute of Chartered Accountants of Ontario, Associate of the Royal Conservatory of Toronto (ARCT), diploma in piano performance, Associate of the Royal Conservatory of Toronto (ARCT), diploma in piano pedagogy, ACADEMIC POSITIONS Associate Professor, Ryerson University, March 2016 present Assistant Professor, Ryerson University, August 2011 March 2016 SCHOLARLY ACTIVITIES Journal Articles Farrar, J., Kaplan, S., & Thorne, L. (2017). The effect of interactional fairness and detection expectations on taxpayers compliance intentions. Forthcoming at Journal of Business Ethics. Dunn, P., Farrar, J., & Hausserman, C. (2016). The influence of guilt cognitions on taxpayers voluntary disclosures. Forthcoming at Journal of Business Ethics.

2 Farrar, J. & Hausserman, C. (2016). An exploratory investigation of extrinsic and intrinsic motivations in tax amnesty decision-making. Journal of Tax Administration, 2(2): Farrar CV 2 Farrar, J. & Thorne, L. (2016). Written communications and taxpayers compliance: An interactional fairness perspective. Canadian Tax Journal, 64(2): Farrar, J., Libby, T., & Thorne, L. (2015). Groupcentric budget goals, budget-based incentive contracts, and additive group tasks. Review of Accounting and Finance, 14(2): Farrar, J. (2015). An empirical analysis of taxpayers fairness preferences from Canada s Taxpayer Bill of Rights. Journal of Accounting and Taxation, 7(5): Farrar, J., Donnelly, M., & Dhaliwal, S. (2013). Procedural aspects of tax fairness: A content analysis of Canadian tax jurisprudence. Journal of Legal Tax Research, 11(2): Farrar, J. (2011). Tax fairness in Canadian government budgets: How fair is fair? Critical Perspectives on Accounting, 22(4): Chung, J., Farrar, J., Puri, P., & L. Thorne (2010). Auditor liability to third parties after Sarbanes- Oxley: An international comparison of recent regulatory and legal reforms in seven countries. Journal of International Accounting, Auditing and Taxation, 19(1): Edgar, T., Farrar, J., & A. Mawani (2008). Foreign direct investment, thin capitalization, and the interest expense deduction: a policy analysis. Canadian Tax Journal, 56(4): Book chapter Farrar, J. & Guo, L. (2018). Structural Equation Modeling and Confirmatory Factor Analysis in Behavioral Accounting Research. Forthcoming in Routledge Companion to Behavioral Accounting Research (T. Libby & L. Thorne, eds.). Routledge: New York, NY. Other research contributions Op-ed: Indonesia s tax amnesty: boom or bust? March 30, Online: Work under review Farrar, J., & L. Zhang. Entebbe Ltd.: A tax case. Farrar, J., Hausserman, C., & Rennie, M. The influence of revenge and financial incentives on tax fraud reporting intentions. Farrar, J., Hausserman, C. & Pinto, O. Taxpayer responses to tax authority privacy breaches: A moderated mediation analysis. Farrar, J., Massey, D., Osecki, E., & Thorne, L. The dimensions of tax fairness: An empirical investigation.

3 Farrar CV 3 Working papers Farrar, J., Rennie, M., & L. Thorne. The joint influence of distributive and procedural justice: A tax compliance perspective. Farrar, J., Kaplan, S., & L. Thorne. Seeking help from the IRS: The influence of interactional fairness and delay on taxpayers compliance intentions. Work in progress Berger, L., Farrar, J. & Thorne, L. The impact of monetary incentives and deontic justice on whistlelblowing reporting to tax agencies. Farrar, J., Hausserman, C., & Rennie, M. The interplay between intrapsychic guilt, interpersonal guilt, and financial incentives: A tax whistleblowing perspective. Farrar, J., Osecki, E., Massey, D., and Thorne, L. The Trump effect: ethical leadership and tax compliance. Refereed presentations Taxpayer responses to tax authority privacy breaches: A moderated mediation analysis. Accounting, Behavior, and Organizations (ABO) Research Conference; Pittsburgh, PA; October The effects of interpersonal fairness, informational fairness, and delay on taxpayers compliance intentions. Behavioral Tax Symposium; Reston, VA; June The influence of revenge and financial incentives on tax fraud reporting intentions. Southern Ontario Behavioural Decision Research Conference; Kingston, ON; May The dimensions of tax fairness: An empirical investigation. American Academic Accounting Association Conference; New York, NY; August Taxpayer responses to tax authority trust violations. Behavioral Tax Symposium; Reston, VA; June The effects of interpersonal fairness, informational fairness, and delay on taxpayers compliance intentions. Deloitte/Waterloo Tax Policy Research Symposium; Toronto, ON; May The effects of interpersonal fairness, informational fairness, and delay on taxpayers compliance intentions. Tax Administration Research Centre (TARC) Annual Workshop; Exeter, UK; April Get even and get rich: The influence of financial incentives and revenge on tax whistleblowing. Behavioral Tax Symposium; Reston, VA; June European Accounting Association Conference; Glasgow, Scotland; May 2015.

4 Farrar CV 4 The dimensions of tax fairness: An empirical investigation. Canadian Academic Accounting Association Conference; Toronto, ON; May The influence of guilt cognitions on taxpayer s amnesty disclosures. Tax Administration Research Centre (TARC) Annual Workshop; Exeter UK; April The influence of guilt cognitions on taxpayer s amnesty disclosures. International Association for Business and Society (IABS) Conference, Guanacaste, Costa Rica; March Behavioral Tax Symposium; Fairfax, VA; June Canadian Academic Accounting Association Conference; Edmonton AB; May Tax Administration Research Centre (TARC) Annual Workshop; Exeter, United Kingdom; March American Taxation Association Research Forum; San Antonio TX; February The joint influence of distributive and procedural justice: A tax compliance perspective. Southern African Accounting Association Bi-Annual Conference; Cape Town, South Africa; June The joint influence of distributive and procedural justice: A tax compliance perspective. Canadian Academic Accounting Association Conference; Montreal QC; May Procedural aspects of tax fairness: A content analysis of Canadian tax jurisprudence. Critical Tax Theory Conference, University of California Hastings College of Law; San Francisco CA; April Procedural aspects of tax fairness: A content analysis of Canadian tax jurisprudence. American Taxation Association mid-year meeting, Journal of Legal Tax Research conference; San Diego CA; February The joint influence of distributive and procedural justice: A tax compliance perspective. American Accounting Association Conference; Washington DC; August The Relative Impact of Tax Fairness Dimensions on Tax Compliance. Deloitte/Waterloo Tax Research Symposium; Toronto ON; June The Relative Impact of Tax Fairness Dimensions on Tax Compliance. Behavioral Tax Symposium; Fairfax VA; June The interplay of distributive fairness, procedural fairness and outcome on taxpayers compliance. European Accounting Association Conference; Ljubljana, Slovenia; May A governmentality perspective on tax fairness in Canadian public budgeting. Alternative Accounting Conference; Calgary, AB; Sept 2008.

5 Farrar CV 5 Debt-Equity Limitations in Thin Capitalization Rules: Canadian Evidence. Canadian Academic Association Conference; Winnipeg MB; May Killing a Bug with Dynamite: Tax Fairness and Canadian Aboriginals. Accounting and Subalternity Conference; Toronto ON; August Auditors Legal Liability after Sarbanes-Oxley: An International Comparison. Canadian Academic Association Conference; Halifax NS; June Canada s Thin Capitalization Rules: The Need for a Subjective Approach. Canadian Association of Legal Teachers Conference; Toronto ON; May Invited presentations An Overview of Behavioural Tax Research. Presented to Canada Revenue Agency officials, Ottawa, ON, September 29, Other Ad-hoc reviewer: Accounting Perspectives, Advances in Behavioral Accounting Research, Advances in Taxation, Accounting Perspectives, Contemporary Accounting Research, Critical Perspectives on Accounting, Journal of Business Ethics, Journal of Legal Tax Research TEACHING EXPERIENCE Instructor Ryerson University MT8920 (Professional Graduate Diploma), Taxation Integration, spring 2017 AFA717, Personal Tax I, fall 2016, winter 2017 AFA517, Taxation for Managers & Financial Planners, winter 2016 ACC 742, Personal Tax I fall 2011 to fall 2015, fall 2016 Chartered Professional Accountants of Ontario, School of Accountancy Seminar leader, Taxation week, 2008 through 2014 York University ACTG 2010, Introduction to Financial Accounting, winter ACTG 3700, Taxes & Decision-Making, fall Brock University ACTG 4P42, Taxation III, winter 2017 ACTG 4P41, Taxation II, fall 2008, fall 2009, fall & winter ACTG 2P31, Intermediate Financial Accounting, spring ACTG 3P41, Taxation I, spring 2004 & spring ACTG 1P91, Introduction to Financial Accounting, fall 2003.

6 Farrar CV 6 RESEARCH FUNDING TRSM Internal Grant, Ryerson University, 2017; Principal investigator. Value: $7,000. TRSM/OVPRI Undergraduate Research Opportunity Grant, Value: $8,750. Center for Accounting Ethics, University of Waterloo, 2016; Principal investigator. Value $10,000. CPA Canada/CAAA Special Topics Research Grant, 2016; co-investigator; $5,000 MacEwan University School of Business, 2016; co-investigator; $6,000 Center for Accounting Ethics, University of Waterloo, 2014; Principal investigator. Value $10,000. TRSM Internal Grant, Ryerson University, 2014; Principal investigator. Value $7,000. CGA-Canada/CAAA Research Grant, 2013; Sole investigator. Value $5,000. TRSM Internal Grant, Ryerson University, 2013; Principal investigator. Value: $5,000. SSHRC Insight Development Grant, 2012; Principal investigator. Value: $19,775. GRADUATE SUPERVISION Roupen Yeremian, MScM thesis (in progress). UNIVERSITY SERVICE SAF, Accounting Department Chair, September 2017-present SAF, Accounting Department Hiring Committee (DHC), 2017-present SAF, Finance Department Evaluation Committee (DEC), 2016-present SAF, Accounting Contract Lecturer Appointments Committee (CLAC), 2015-present SAF/RUAS Faculty Liaison, SAF website committee, 2016 TRSM Scholarly Research & Creative Activity (SRC) Committee, 2014-present TRSM Graduate Program Council (GPC) Curriculum Committee, 2016-present TRSM Faculty Council Bylaw committee, Ryerson University SSHRC Institutional Grant Adjudication Committee, HONOURS AND AWARDS Associate Research Fellow, Tax Administration Research Centre (TARC), University of Exeter (2016) CPA Ontario Doctoral Fellow, 2015 SSHRC Doctoral Fellowship, Ontario Graduate Scholarship, Institute of Chartered Accountants of Ontario, Doctoral Fellowship, York University Graduate Scholarship, R.S. McLaughlin Fellowship, Queen s University, Queen s University Graduate Award, Law Foundation of Ontario Award, Queen s University, Niagara District Chartered Accountants Association Award in Master of Accountancy, Brock University, Bernard & Bertha Harrison Scholarship in Business, Brock University, 1997.

7 Farrar CV 7 MEDIA CITATIONS Television CBC On The Money, June 2, Online: Radio AM740 Goldhawk Fights Back, Dec. 29, Print Global News (November 6, 2017), Paradise Papers: Tax havens aren t illegal, so what s the problem? Online: CTV News (November 6, 2017), 6 questions about the Paradise Papers. Online: CBC News (April 24, 2017), Why the Canada Revenue Agency is using this simple tactic to get you to pay your taxes. Online: CPA Magazine, Risky Business, article by Lisa van de Geyn, December 2016, p.34. CBC News (March 1, 2016), Tax software: What will work best for you? Online: Updated: November 2017