CHRISTOPHER YUST, CPA Updated: Summer 2017 cyust@mays.tamu.edu Phone: (979) 845-3439 Texas A&M University Mays Business School Department of Accounting Office 449H 4353 TAMU College Station, Texas 77843-4353 ACADEMIC POSITIONS 2015 Present Texas A&M University Mays Business School Assistant Professor EDUCATION 2010 2015 The University of Texas at Austin McCombs School of Business Ph.D. Candidate in Accounting Area of Interest: Financial Accounting Research Method: Empirical Supporting Fields: Financial Economics and Statistics 2002 2007 Texas A&M University Mays Business School Masters of Science in Finance, awarded concurrently with Bachelor of Business Administration in Accounting Minor: Psychology Summa Cum Laude, Business Honors RESEARCH Research Interests Financial Accounting/Reporting; Banking; Litigation; Fraud; Fair Values; Institutional Investors Publications (in chronological order) Predicting Credit Losses: Loan Fair Values Versus Historical Costs with Brett Cantrell and John McInnis. The Accounting Review, Volume 89 (1), pp 147-176, January 2014. Presented at Cornell University (McInnis); Oklahoma State University (McInnis); 2012 AAA Annual Meeting (Yust); 2012 FARS Midyear Meeting (Cantrell); 2012 Lone Star Conference (McInnis) Litigation Risk and Agency Costs: Evidence from Nevada Corporate Law with Dain Donelson. Journal of Law & Economics, Volume 57 (3), pp 747-780, August 2014. Presented at the University of Texas at Austin (Yust); 2013 AAA Annual Meeting (Yust); 2013 ALEA Conference (Donelson); 2013 Donald Harrington Fellows Symposium (Yust) 1
The Role of D&O Insurance in Securities Fraud Class Action Settlements with Dain Donelson and Justin Hopkins. Journal of Law & Economics, Volume 58 (4), pp 747-778, November 2015 (lead article). Working Papers Does Fair Value Accounting Provide More Useful Financial Statements for Banks than Current GAAP Accounting? with John McInnis and Yong Yu (under review) Presented at Hong Kong University of Science and Technology (Yu); National Taiwan University (Yu); National University of Singapore (Yu); Texas A&M University (Yust), University of Hong Kong (Yu); University of Texas at Austin (Yust) Insurers and Lenders as Monitors during Securities Litigation: Evidence from D&O Insurance Premiums, Interest Rates and Litigation Costs with Dain Donelson (under review) The Cost of Disclosure Regulation: Evidence from D&O Insurance and Non-Meritorious Securities Litigation with Dain Donelson and Justin Hopkins (under review) Presented at University of Chicago (Donelson); University of Connecticut (Donelson); Georgetown University (Donelson); University of Pennsylvania (Hopkins); University of Virginia (Hopkins); 2015 AAA Annual Meeting (Hopkins) Earnings Growth Pressure, Compensation Incentives, and Bank Loan Quality with Shuping Chen and John McInnis (under review) Presented at Columbia University (McInnis); New York University (McInnis); Texas A&M University (McInnis); Singapore Management University (Chen); University of Alberta (Chen); University of Texas at Austin (Yust); University of Washington (Chen); 2015 FARS Midyear Meeting (Yust) Measuring Agency Costs: U.S. Evidence from Audit Fees and D&O Insurance with Dain Donelson and Brian Monsen (under review) Déjà Vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Performance and Risk Taking around the Global Financial Crisis with Anwer Ahmed, Brant Christensen, and Adam Olson (under review) Presented at Texas A&M University (Yust); 2016 AAA Annual Meeting (Yust); 2017 Lone Star Conference (Yust) The Role of Media Coverage in Shareholder Litigation with Dain Donelson and Antonis Kartapanis (under review) Presented at Texas A&M University (Yust); University of Missouri (Donelson) The Relation between Religiosity and Privately-Held Bank Outcomes with Brett Cantrell (under review) Tainted Portfolios: How Accounting for Other-Than-Temporary-Impairment Restricts Security Sales with Brett Cantrell (under review) Presented at the 2016 FARS Midyear Meeting (Cantrell) 2
Measuring Financial Reporting Fraud Using Public and Private Enforcement with Dain Donelson, Antonis Kartapanis, and John McInnis (revising) Presented at University of Rochester (McInnis); Texas A&M University (Yust); University of Texas at Austin (Kartapanis) Tax-Related Litigation, Tax Avoidance and D&O Insurance with Dain Donelson and Jennifer Glenn (revising) Presented at Texas A&M University (Glenn); 2017 AAA Annual Meeting (Glenn) Do Institutional Investors and Financial Analysts Impact Bank Financial Reporting Quality? (revising) Presented at Indiana University (Yust); Penn State University (Yust); Texas A&M University (Yust); University of California at Berkeley (Yust); University of Colorado (Yust); University of Notre Dame (Yust); University of Texas at Austin (Yust); University of Texas at Dallas (Yust); University of Rochester (Yust); 2015 PhD Rookie Recruiting and Research Camp (Yust) TEACHING Spring 2016, 2017 Intermediate Accounting I (ACCT 327) Weighted averages over time: Students: 121 Course GPA: 2.7 (out of 4.0) Teaching evaluations means (medians) out of 5.0: Overall Rating 4.7 (5.0) Care about Student Learning 4.9 (5.0) Course Challenged Students Intellectually 4.9 (5.0) Effective Instructor 4.7 (5.0) Summer 2013 Fundamentals of Financial Accounting (ACC 311) Students: 51 Course GPA: 2.9 (out of 4.0) Texas A&M University University of Texas Teaching evaluations means (medians) out of 5.0: Overall Instructor Rating 4.8 (5.0) PROFESSIONAL ACCOUNTING EXPERIENCE Jan. 2009 May 2010 PricewaterhouseCoopers LLP Senior Associate: Transaction Services New York, NY Dec. 2007 Jan. 2009 July 2007 Nov. 2007 Financial Accounting Standards Board (FASB) Postgraduate Technical Assistant KPMG LLP Intern: Transaction Services 3 Norwalk, CT New York, NY
May 2006 Aug. 2006 Jan. 2006 March 2006 McGladrey & Pullen Intern: Audit Deloitte & Touche LLP Intern: Audit Dallas, TX Dallas, TX CONFERENCE AND WORKSHOP PRESENTATIONS AND PAPER ACCEPTANCES AAA Annual Meeting, 2017 (accepted paper) San Diego, CA Lone Star Conference, 2017 (presenter) Arlington, TX AAA Annual Meeting, 2016 (presenter) New York, NY AAA FARS Midyear Meeting, 2016 (accepted paper) Newport Beach, CA AAA Annual Meeting, 2015 (accepted paper) Chicago, IL Penn State University, 2015 (presenter) State College, PA Texas A&M University, 2015 (presenter) University of Notre Dame, 2015 (presenter) South Bend, IN University of Texas at Dallas, 2015 (presenter) Dallas, TX Indiana University, 2015 (presenter) Bloomington, IN University of California at Berkeley, 2015 (presenter) Berkeley, CA University of Colorado, 2015 (presenter) Boulder, CO AAA FARS Midyear meeting, 2015 (presenter) Nashville, TN University of Rochester, 2015 (presenter) Rochester, NY PhD Rookie Recruiting and Research Camp, 2015 (presenter) Miami, FL University of Texas Workshop, 2014 (presenter) Texas A&M University Workshop, 2014 (presenter) AAA Annual Meeting, 2013 (presenter) Anaheim, CA ALEA Conference, 2013 (accepted paper) Nashville, TN University of Texas Workshop, 2013 (presenter) Donald D. Harrington Fellows Symposium, 2013 (presenter) Amarillo, TX University of Texas Brownbag Series, 2013 (presenter) University of Texas Workshop, 2012 (presenter) AAA Annual Meeting, 2012 (presenter) Washington, D.C. AAA FARS Midyear meeting, 2012 (accepted paper) Chicago, IL University of Texas Brownbag Series, 2011 (presenter) CONFERENCES ATTENDED August 2017 AAA Annual Meeting San Diego, CA August 2017 PwC s Accounting & Tax Symposium San Diego, CA February 2017 Lone Star Conference Arlington, TX February 2017 Trueblood Seminar for Professors Westlake, TX August 2016 AAA Annual Meeting New York, NY August 2016 PwC s Accounting & Tax Symposium New York, NY June 2016 EYARC Colloquium Minneapolis, MN February 2016 Trueblood Seminar for Professors Westlake, TX January 2016 New Faculty Consortium (NFC) Leesburg, VA 4
October 2015 Accounting Former Doctoral Students (AFDS) Conference January 2015 AAA FARS Midyear Meeting Nashville, TN December 2014 PhD Rookie Recruiting and Research Camp Miami, FL September 2014 Taxation in a Global Economy August 2014 AAA Annual Meeting Atlanta, GA March 2014 NASD OMX Conference on Capital Markets November 2013 Journal of Accounting and Economics Annual Boston, MA Meeting August 2013 AAA Annual Meeting Anaheim, CA June 2013 42nd Annual AAA/Deloitte Foundation/J. Michael Lake Tahoe, CA Cook Doctoral Consortium May 2013 American Law & Economics Association (ALEA) Nashville, TN Annual Meeting April 2013 Donald D. Harrington Fellows Symposium Amarillo, TX February 2013 Lone Star Conference January 2013 AAA FARS Midyear Meeting San Diego, CA November 2012 University of Texas Accounting Ph.D. Reunion Research Conference September 2012 XBRL US National Conference August 2012 AAA Annual Meeting Washington, D.C. March 2012 Analytical Research in Accounting November 2011 Investment Company Institute/AIM Investment Center Academic & Practitioner Conference March 2011 Empirical Archival Research in Accounting SERVICE Ph.D. STUDENT SUPERVISION Summer paper Supervision: Jennifer Glenn (2016) Research Assistant: Jennifer Glenn (2015 2017) SERVICE OTHER STUDENTS Texas A&M Consulting Group, Faculty Advisor (2017 Present) Presentation at Aggie Women in Business (AWIB) Major Mixer (2017) SERVICE JOURNALS Ad Hoc Reviewer: Journal of International Accounting Research (JIAR); Accounting Horizons; Managerial Auditing Journal SERVICE CONFERENCES Ad Hoc Reviewer: AOS and JIAR Conference; AAA Annual Meeting; AAA FARS Midyear Meeting; AFDS Conference Discussant, FARS Midyear Meeting 5
SERVICE OTHER AAA Trueblood Seminars Planning Committee (2017) FASB/GASB Postgraduate Technical Assistant Program nomination process, Coordinator (2016 Present) Three nominees successfully awarded positions at the FASB Accounting Ph.D. Advisory Committee (2015 Present) ADDITIONAL EDUCATION May 2014 University of Texas Summer Statistics Institute, Advanced Regression & Predictive Models and Applied Text-mining and Text-analysis with R May 2011 University of Texas Summer Statistics Institute, Time Series Modeling May 2010 University of Texas Summer Statistics Institute, Intro to SAS Austin, Texas Austin, Texas Austin, Texas PROFESSIONAL CERTIFICATIONS 2009 Present Certified Public Accountant, Texas 2010 Present Member, American Accounting Association (AAA) 2015 Present Member, American Risk & Insurance Association 2013 2014 Member, American Law and Economics Association (ALEA) HONORS, AWARDS, GRANTS 2016 Mays Mini-Grant, $4,000 2014 2015 Deloitte Foundation Doctoral Fellowship 2013 2015 McCombs Continuing Graduate Fellowship 2013 2014 Fred Moore Assistant Instructor Awards for Teaching Excellence 2013 2014 William W. and Ruth F. Cooper Endowed Presidential Fellowship in Business 2013 2014 University Continuing Graduate Fellowship 2010 2013 Donald D. Harrington Graduate Fellowship 6