Jeremiah W. Bentley, PhD

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Jeremiah W. Bentley, PhD Isenberg School of Management University of Massachusetts Amherst (413) 545-5665 jbentley@isenberg.umass.edu ACADEMIC EXPERIENCE University of Massachusetts Amherst Isenberg School of Management, 2015-Present Assistant Professor of Accounting EDUCATION PhD, Accounting (Management), Cornell University, 2016 o Dissertation: Essays on Reporting Systems, Operational Distortion, and Belief Distortion o Minors: Social Psychology, Applied Statistics MS, Management, Cornell University, 2016 MAcc, Accounting, Brigham Young University, 2010 o PhD Prep Track BS (Magna Cum Laude), Accounting, Brigham Young University, 2010 o Minors: Information Technology, Economics PUBLICATIONS Disentangling Managers and Analysts Non-GAAP Reporting Choices With Ted Christensen, Kurt Gee, and Ben Whipple (forthcoming at Journal of Accounting Research) o Cited in the Wall Street Journal How Big is GE Capital? It Depends (6/15) o Cited in the Financial Times Magical Thinking Divorces Markets from Reality (7/15) WORKING PAPERS Decreasing Operational Distortion and Surrogation Through Narrative Reporting (under 3 rd round review at The Accounting Review) Identifying Bias through Post-Report Interactions when Advisors Drink Their Own Kool-Aid With Rob Bloomfield, Shai Davidai, and Melissa Ferguson (preparing for 3 rd round review at The Accounting Review) The Effect of Increased Audit Disclosure on Managerial Decision Making: Evidence from Disclosing Critical Audit Matters With Tamara Lambert and Elaine Wang (preparing for 2 nd round review at The Accounting Review) Moral Attitudes toward Measure Management With Matthew Bloomfield, Robert Bloomfield, and Tamara Lambert (in prep) Challenges with Amazon Mechanical Turk Research in Accounting (in prep) WORKS IN PROGRESS Opportunistic Presentation Formats in Earnings Announcements With Kyle Stubbs, Yushi Tian, and Rob Whited (data analysis) The Effect of Moral Licensing and Reporting Structure on Operational Distortion (data analysis) The Effect of Feedback Frequency on Promotion Expectations and Decisions With Kyle Stubbs (awaiting IRB approval)

WORKSHOP/CONFERENCE PRESENTATIONS Disentangling Managers and Analysts Non-GAAP Reporting Incentives o The University of Minnesota December 2015 * o AAA Annual Meeting, Chicago, IL August 2015 o AAA Financial Reporting Mid-Year Meeting, Nashville, TN January 2015 * o George Washington University October 2014 * o Brigham Young University September 2014 * o The University of Washington September 2014 * Decreasing Operational Distortion and Surrogation through Narrative Reporting o AAA Managerial Mid-Year Meeting, San Juan, PR January 2017 o The University of Central Florida February 2015 o Arizona State University February 2015 o The University of Texas at Austin February 2015 o The University of Massachusetts Amherst January 2015 o Cornell University January 2015 Drinking Your Own Kool-Aid: Self-Deception, Deception Cues, and Persuasion in Meetings o The University of Massachusetts Amherst March 2016 o AAA Managerial Mid-Year Meeting, Dallas, TX January 2016 o LEMA Workshop, Pennsylvania State University April 2015 * o Cornell University s Automaticity Lab September 2014 o AAA Annual Meeting, Atlanta, GA August 2014 o The University of Michigan August 2014 * o Cornell University December 2013 o Brigham Young University Accounting Research Symposium October 2013 The Morality of Measure Management o AAA Annual Meeting, San Diego, CA August 2017 * o AAA Managerial Mid-Year Meeting, San Juan, PR January 2017 * o Choice Symposium, Alberta, Canada May 2016 * o Cornell University August 2016 * The Effect of Increased Audit Disclosure on Managerial Decision Making o AAA Audit Mid-Year Meeting, Portland, OR January 2018 * o Queen s University September 2017 o AAA Annual Meeting, San Diego, CA August 2017 o International Symposium of Audit Research, Sydney, Australia June 2017 o West Virginia University April 2017 o Managerial Accounting Experimental Research Brown Bag January 2017 o Lehigh University December 2016 * o Brigham Young University Accounting Research Symposium October 2016 The Effect of Feedback Frequency on Promotion Expectations and Decisions o Brigham Young University Accounting Research Symposium October 2017 * Challenges with Amazon Mechanical Turk Research in Accounting o Brigham Young University Accounting Research Symposium October 2017 * Presented by coauthor

SERVICE Ad-Hoc Reviewer Contemporary Accounting Research 2017 Accounting Horizons 2017 Journal of Financial Reporting 2017 The Accounting Review 2016 Accounting, Organizations and Society 2015, 2015, 2016 Behavioral Research in Accounting 2016 McGraw-Hill: Blocher Cost Management: A Strategic Emphasis, 7 th Edition 2016 Conference Reviewer 2018 AAA Management Section Mid-Year Meeting, Scottsdale, AZ 2017 AAA Annual Meeting, San Diego, CA (3 papers) 2017 AAA Managerial Section Mid-Year Meeting, San Juan, PR 2016 AAA Northeast Meeting, Boston, MA (2 papers) 2016 AAA Accounting, Behavior, and Organizations Meeting, Albuquerque, NM (2 papers) 2016 AAA Annual Meeting, New York, NY 2016 AAA Managerial Section Mid-Year Meeting, Dallas, TX 2015 AAA Accounting, Behavior, and Organizations Meeting, Nashville, TN 2015 AAA Northeastern Meeting, Providence, RI 2015 AAA Annual Meeting, Chicago, IL (2 papers) 2014 AAA Accounting, Behavior, and Organizations Meeting, Philadelphia, PA 2014 AAA Annual Meeting, Atlanta, GA Discussant 2017 Global Management Accounting Research Symposium, Sydney, AU Improving Performance Measurement Systems through Managerial Rotation 2017 AAA Managerial Mid-Year Meeting, San Juan, PR When is $1,000,000 Greater than $1 Million? The Effects of Numerosity and Construal Levels on Performance Evaluation 2016 AAA Annual Meeting, New York, NY Mergers and Acquisitions and the Acquirer- Target Cultural Differences 2016 AAA Managerial Mid-Year Meeting, Dallas, TX The Effect of Knowledge Acquisition on Managerial Reporting 2015 AAA Annual Meeting Earnings Management and Employee Selection 2014 AAA Annual Meeting The Effect of Relative Performance Information Detail Level and Temporary Aggregation on Effort Level in a Multi-Task Environment Department and University Accounting Workshop Co-Coordinator, 2016-2017 Accounting Doctoral Program Committee 2015-2017 Program Coordinator Search Committee, 2016 Comprehensive Exam Grading Committee for Chez Sealy 2016 Comprehensive Exam Grading Committee for Nikki Mackenzie 2016 Accounting Faculty Recruiting Committee 2015-2016 Faculty Advisor for approximately 25 students per semester since Fall 2016

Community Volunteer Institute Instructor 2015 Present Treasurer for Cub Scout Pack 57 in Belchertown, MA 2017 Present Interview Committee for Director of Cold Spring Elementary School 2016 TEACHING Courses Taught Cost Accounting (undergraduate course), The University of Massachusetts Amherst o Fall 2017 (rating forthcoming) Nominated for the Distinguished Teaching Award o Fall 2016 overall instructor rating 4.7/5.0 o Fall 2015 overall instructor rating 4.3/5.0 Financial Accounting (introductory graduate course), Cornell University o Fall 2012 overall instructor rating 4.7/5.0 Principles of Accounting 2 (undergraduate course), Brigham Young University o Fall 2009 overall instructor rating 7.4/8.0 Teaching Assistant Corporate Governance (emba course taught by Bob Swieringa), Cornell University and Queens University 2013, 2014 Financial Accounting (MBA course taught by Bob Libby), Cornell University 2012 Managerial and Cost Accounting (MBA and emba sections, taught by Rob Bloomfield), Cornell University and Queens University 2011 (3 times) PROFESSIONAL Member of the American Accounting Association ABO, MAS, and FARS sections Member of the Institute of Managerial Accountants (IMA) Research Assistant to Robert Bloomfield, Cornell University, 2010-2015 Web Editor 2010-2011, Financial Accounting Standards Research Initiative (FASRI) Research Assistant to Steven Glover, Brigham Young University, 2009-2010 Intern, Ernst and Young, LLP, 2009 Intern, Squire and Company, PC, 2009 AWARDS, HONORS, AND GRANTS Awards, Honors, and Fellowships Management Accounting Section / IMA Outstanding Doctoral Dissertation, Co-Runner Up, 2016 Deloitte Foundation Doctoral Fellowship in Accounting, 2014-2015 Doctoral Fellowship, Cornell University 2010-2015 UACPA Student of the Year, Brigham Young University, 2010 National Merit Scholar, Brigham Young University, 2005-2009 Research and Teaching Grants Open Education Initiative Grant, 2017 For developing an open license repository of homework practice problems and switching from a paid textbook to a free ebook Institute of Management Accountants (IMA) Research Grant, 2017

University of Massachusetts Amherst MSP Research Grant 2015, 2016, 2017 University of Massachusetts Amherst MSP Flex Grant 2015, 2016 Iowa State Bootstrap Grant, with James Cannon and Todd Thornock, 2013 Office of Research and Creative Activities Grant, BYU, 2010 PwC INQuires Grant, with David Wood and Steven Glover, 2010 OTHER Programming Languages: SAS (including PERL within SAS), Python (including regular expressions), HTML, JavaScript, SQL; Very rusty Java, C, and PHP Conversational Spanish Eagle Scout