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Bret A. Johnson
|
George Mason University |
Office Phone: (703) 993-8185 |
ACADEMIC EXPERIENCE
George Mason University; Costello College of Business; Fairfax, VA
Associate Professor of Accounting with Tenure (2022-present)
Kearney & Company Corporate Partner Faculty Fellow (2025-present)
Academic Director, Master’s in Accounting (MSA) program (2023-present)
Assistant Professor of Accounting (2015-2022)
EDUCATION
The Ohio State University; Fisher College of Business; Columbus, OH
Ph.D., Accounting & MIS (2015)
Brigham Young University; Marriott School of Management; Provo, UT
MAcc and B.S., Accounting (2000)
PROFESSIONAL EXPERIENCE
U.S. Securities and Exchange Commission; Washington, DC
Visiting Academic Fellow in the Office of the Chief Accountant (2020-2021)
SEC Accountant in the Division of Corporation Finance (2004-2010)
Ernst & Young; McLean, VA (2000-2004)
Senior Auditor
RESEARCH
Publications
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“The Regulatory Observer Effect: Evidence from SEC Investigations” with Terrence Blackburne, Zahn Bozanic, and Darren Roulstone. Review of Accounting Studies, forthcoming.
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“Regulatory Oversight of Voluntary SEC Filers” with Rick Cazier. Accounting Horizons April 2024. https://doi.org/10.2308/HORIZONS-2023-124.
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“Protecting Wall Street or Main Street: SEC Monitoring and Enforcement of Retail-Owned Firms” with Michael Iselin, Jacob Ott, and Jacob Raleigh. Review of Accounting Studies December 2022. https://doi.org/10.1007/s11142-022-09742-9.
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"SEC Comment Letters on Form S-4 and M&A Accounting Quality” with Ling Lisic, Joon Moon, and Mengmeng Wang. Review of Accounting Studies June 2022. https://doi.org/10.1007/s11142-021-09659-9.
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“Information Leakage Around SEC Comment Letters” with Marshall Geiger, Keith Jones, and Abdullah Kumas. Management Science January 2022. https://doi.org/10.1287/mnsc.2021.4259.
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“The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters” with Lauren Cunningham, Scott Johnson, and Ling Lisic. Contemporary Accounting Research 2020. 37(2): 917-944.
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“Is There Information Content in Information Acquisition?” with Mike Drake, Darren Roulstone, and Jake Thornock. The Accounting Review 2020. 95(2): 113-139.
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“SEC Comment Letters and Firm Disclosure” with Zahn Bozanic and Dick Dietrich. Journal of Accounting and Public Policy 2017. 36(5): 337-357.
Working Papers
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“The Impact of the SEC’s Office of Minority and Women Inclusion: Evidence from the Filing Review Process” with Matthew Kubic, Ling Lisic, and Mengmeng Wang.
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“De Facto Tier-Based Regulation in the SEC Filing Review Process” with Lauren Cunningham and Jacob Leidner.
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“Segment Reporting and Financial Statement Comparability: An Examination of Privately Reported Firm Data and Publicly Reported Segment Data” With Matthew Cobabe, Gary Cornwall, Kelly Wentland, and Scott Wentland.
Media Mentions
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“An SEC mystery: What’s the deal with voluntary filers?” (https://business.gmu.edu/news/2024-05/sec-mystery-whats-deal-voluntary-filers). May 20243 “Mason researcher helps the SEC walk the talk” (https://www.gmu.edu/news/2023- 01/mason-researcher-helps-sec-walk-talk). January 2023
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“Firms with more retail investors face less SEC monitoring, more enforcement” (https://twin-cities.umn.edu/news-events/firms-more-retail-investors-face-less-sec-monitoring-more-enforcement). December 2022
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“How Investors Profit from ‘Private’ SEC Correspondence” (https://www.gmu.edu/news/2022-04/how-investors-profit-private-sec-correspondence). April 2022
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“Is There Information Content in Information Acquisition?” – Featured in The Barclay Insider Report. May 2019
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“The Effect of SEC Comment Letters on M&A Outcomes” – The Columbia Law School Blue Sky Blog. March 2019
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“An Examination of Changes in Earnings Management after Receiving SEC Comment Letters” – The Harvard Law School Forum on Corporate Governance and Financial Regulation. May 2016
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“The SEC Never Reads 74% of Filings, Putting Investors at Risk” – Marketwatch.com. October 2015
Primary Research Interests
SEC reporting and regulation; financial accounting and disclosure
TEACHING EXPERIENCE
Advanced Issues in Financial Reporting; 2017 – present
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Required MSA course on technical accounting research
Executive Development; 2022 – present
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Various programs
MSA Global Residency; 2017 – present
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Austria, Brazil, Czech Republic, Germany, Ireland, Italy, and several virtual programs
Fraud Examination; 2025 – present
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Cross-listed MBA/ MSA course on fraud prevention, detection, and investigation4
Introduction to Academic Research in Accounting; 2021
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Independent Study Advisor
Intermediate Financial Accounting; 2015-2017
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George Mason University
Intermediate Financial Accounting; 2013
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The Ohio State University
HONORS AND AWARDS
| Summer Research Fellowship Award | 2024 |
| Faculty Outstanding Service Award | 2024 |
| Summer Research Fellowship Award | 2023 |
| MSA Outstanding Faculty Award | 2022 |
| Summer Research Fellowship Award | 2022 |
| FARS Excellence in Reviewing Award for AAA Annual Meeting | 2021 |
| MSA Faculty of the Year | 2021 |
| Outstanding Reviewer for the Management Accounting Section Midyear Meeting | 2019 |
| Nomination for Mason Teaching Excellence Award | 2019 |
| MSA Faculty of the Year | 2019 |
| MSA Online Faculty of the Year | 2019 |
| Philip A. Blanchard Award for Excellence in Undergraduate Education | 2018 |
| Outstanding Professor in Major (Undergraduate Teaching Award) | 2016-2017 |
| Career Connections Faculty Award Nomination | 2016 |
| Deloitte Foundation Doctoral Fellowship | 2013-2015 |
INVITED PRESENTATIONS
| Warwick Business School; Coventry, UK | 4/30/25 |
| University of Bristol; Bristol, UK | 4/28/25 |
| BYU Accounting Research Symposium; Provo, UT | 9/20/24 |
| Temple University Conference; Philadelphia, PA | 8/16/24 |
| U.S. Securities and Exchange Commission; Washington, DC; | 6/25/24 |
| XIM University; Bhubaneswar, India - Virtual | 11/29/23 |
| UVA Darden Corporate Counsel Compliance Roundtable; Charlottesville, VA | 5/4/23 |
| University of Connecticut; Storrs, CT | 4/21/23 |
| AAA Annual Meeting – Virtual | 8/5/21 |
| U.S. Securities and Exchange Commission; Washington, DC – Virtual | 6/9/21 |
| U.S. Securities and Exchange Commission; Washington, DC – Virtual | 3/23/205 |
| Virginia Tech University; Blacksburg, VA | 2/28/20 |
| George Washington University; Washington, DC; | 2/7/20 |
| Hawaii Accounting Research Conference; Hilo, HI | 1/4/20 |
| BYU Accounting Research Symposium; Provo, UT | 9/20/19 |
| Georgetown University; Washington, DC | 10/31/18 |
| BYU Accounting Research Symposium; Provo, UT | 9/28/18 |
| BYU Accounting Research Symposium; Provo, UT | 10/6/17 |
| U.S. Securities and Exchange Commission; Washington, DC | 8/14/17 |
| Temple University Conference; Philadelphia, PA | 8/12/16 |
| AAA Annual Meeting; New York, NY | 8/8/16 |
| Washington Accounting Research Symposium; Washington, DC | 6/10/16 |
| BYU Accounting Research Symposium; Provo, UT | 11/7/15 |
| Virginia Accounting Research Conference; Charlottesville, VA | 5/20/15 |
| George Mason University; Fairfax, VA | 2/27/15 |
| College of William & Mary; Williamsburg, VA | 2/23/15 |
| Oklahoma State University; Stillwater, OK | 2/20/15 |
| Utah State University; Logan, UT | 2/18/15 |
| University of Arkansas; Fayetteville, AR | 2/16/15 |
| The Pennsylvania State University; University Park, PA | 2/9/15 |
| University of Nebraska; Lincoln, NE | 1/23/15 |
| BYU Accounting Research Symposium; Provo, UT | 10/11/14 |
| Midwest Doctoral Student Research Conference; Bloomington, IN | 7/24/14 |
| Midwest Accounting Research Conference; Columbus, OH | 6/7/14 |
| U.S. Securities and Exchange Commission; Washington, DC | 5/20/14 |
| FARS Midyear Meeting; Houston, TX | 1/11/14 |
| Financial Economics and Accounting Conference; Chapel Hill, NC | 11/16/13 |
| BYU Accounting Research Symposium; Provo, UT | 10/11/13 |
| Thomas J. Burns Research Colloquium; Columbus, OH | 4/12/13 |
CONFERENCE PARTICIPATION
| Washington Accounting Research Symposium/ Virginia Accounting Research Conference; Fairfax, VA | 2025 |
| Penn State Accounting Research Conference, State College, PA | 2025 |
| FASB Financial Reporting Issues Conference; Norwalk, CT | 2025 |
| PCAOB Conference; Washington, DC | 2024 |
| BYU Accounting Research Symposium; Provo, UT | 2024 |
| Temple University Conference; Philadelphia, PA | 2024 |
| AAA Annual Meeting; Washington, DC | 2024 |
| Virginia Accounting Research Conference; Richmond, VA | 2024 |
| JBFA Conference; Bristol, UK | 2024 |
| Penn State Accounting Research Conference, State College, PA | 2024 |
| George Washington University Cherry Blossom Conference; Washington, DC | 2024 |
| FASB Financial Reporting Issues Conference; Norwalk, CT | 2024 |
| RAST Conference; Cambridge, UK – Virtual | 2023 |
| Columbia Burton Accounting Conference, New York, NY | 2023 |
| CAR Conference; Vancouver, BC - Virtual | 2023 |
| PCAOB Conference; Washington, DC | 2023 |
| BYU Accounting Research Symposium; Provo, UT | 2023 |
| Penn State Accounting Research Conference, State College, PA | 2023 |
| UVA Darden Corporate Counsel Compliance Roundtable, Charlottesville, VA | 2023 |
| George Washington University Cherry Blossom Conference; Washington, DC | 2023 |
| FASB Financial Reporting Issues Conference; Norwalk, CT | 2023 |
| RAST Conference; Paulo Alto, CA – Virtual | 2022 |
| PCAOB Conference; Washington, DC – Virtual | 2022 |
| BYU Accounting Research Symposium; Provo, UT | 2022 |
| Washington Accounting Research Symposium; College Park, MD | 2022 |
| Penn State Accounting Research Conference, State College, PA | 2022 |
| George Washington University Cherry Blossom Conference; Washington, DC - Virtual | 2022 |
| BYU Accounting Research Symposium; Provo, UT | 2021 |
| AAA Annual Meeting – Virtual | 2021 |
| FARS Midyear Meeting – Virtual | 2021 |
| Hawaii Accounting Research Conference; Manoa, HI – Virtual | 2021 |
| IASB Research Forum; London, UK – Virtual | 2020 |
| PCAOB/ TAR Conference; Washington, DC – Virtual | 2020 |
| BYU Accounting Research Symposium; Provo, UT – Virtual | 2020 |
| FASB Financial Reporting Issues Conference; Norwalk, CT | 2020 |
| Hawaii Accounting Research Conference; Hilo, HI | 2020 |
| Conference on Financial Economics and Accounting; New York, NY | 2019 |
| PCAOB/ TAR Conference; Washington, DC | 2019 |
| BYU Accounting Research Symposium; Provo, UT | 2019 |
| Virginia Accounting Research Conference; Arlington, VA | 2019 |
| George Washington University Cherry Blossom Conference; Washington, DC | 2019 |
| Deloitte Trueblood Seminar; Westlake, TX | 2019 |
| FARS Midyear Meeting; Seattle, WA | 2019 |
| PCAOB/ JAR Conference; Washington, DC | 2018 |
| BYU Accounting Research Symposium; Provo, UT | 2018 |
| AAA Annual Meeting; Washington, DC | 20187 |
| GMU Conference on Investor Protection, Corporate Governance, and Fraud Prevention; Fairfax, VA | 2018 |
| Virginia Tech Accounting Research Conference; Blacksburg, VA | 2018 |
| Washington Accounting Research Symposium; Arlington, VA | 2018 |
| Virginia Accounting Research Conference; Richmond, VA | 2018 |
| SEC Conference on Financial Regulation; Washington, DC | 2018 |
| George Washington University Cherry Blossom Conference; Washington, DC | 2018 |
| Deloitte Trueblood Seminar; Westlake, TX | 2018 |
| FARS Midyear Meeting; Austin, TX | 2018 |
| PCAOB/ JAR Conference; Washington, DC | 2017 |
| BYU Accounting Research Symposium; Provo, UT | 2017 |
| Journal of Accounting and Public Policy Conference; College Park, MD | 2017 |
| Virginia Accounting Research Conference; Charlottesville, VA | 2017 |
| George Washington University Cherry Blossom Conference; Washington, DC | 2017 |
| FARS Midyear Meeting; Charlotte, NC | 2017 |
| PCAOB/ JAR Conference; Washington, DC | 2016 |
| BYU Accounting Research Symposium; Provo, UT | 2016 |
| Temple University Conference; Philadelphia, PA | 2016 |
| AAA Annual Meeting; New York, NY | 2016 |
| Washington Accounting Research Symposium; Washington, DC | 2016 |
| GMU Conference on Investor Protection, Corporate Governance, and Fraud Prevention; Fairfax, VA | 2016 |
| Virginia Accounting Research Conference; Charlottesville, VA | 2016 |
| UVA-Darden Virginia Accounting Regional Conference; Charlottesville, VA | 2016 |
| The Ohio State University Alumni Conference; Columbus, OH | 2016 |
| George Washington University Cherry Blossom Conference; Washington, DC | 2016 |
| AAA New Faculty Consortium; Leesburg, VA | 2016 |
| FARS Midyear Meeting; Newport Beach, CA | 2016 |
| BYU Accounting Research Symposium; Provo, UT | 2015 |
| GMU Conference on Investor Protection, Corporate Governance, and Fraud Prevention; Fairfax, VA | 2015 |
| Washington Accounting Research Symposium; College Park, MD | 2015 |
| Virginia Accounting Research Conference; Charlottesville, VA | 2015 |
| FARS Midyear Meeting; Nashville, TN | 2015 |
| Accounting PhD Rookie Recruiting and Research Camp; Miami, FL | 2014 |
| JAE Conference; Philadelphia, PA | 2014 |
| BYU Accounting Research Symposium; Provo, UT | 2014 |
| AAA Annual Meeting; Atlanta, GA | 2014 |
| FASB Doctoral Student Program; Norwalk, CT | 2014 |
| Midwest Accounting Research Conference; Columbus, OH | 2014 |
| Washington Accounting Research Symposium; Washington, DC | 2014 |
| McCombs Accounting Research Conference; Austin, TX | 2014 |
| FARS Midyear Meeting; Houston, TX | 2014 |
| Conference on Financial Economics and Accounting; Chapel Hill, NC | 2013 |
| BYU Accounting Research Symposium; Provo, UT | 2013 |
| FASB/ Private Company Council Town Hall Meeting, Columbus, OH | 2013 |
| AAA Deloitte – J. Michael Cook Doctoral Consortium; Lake Tahoe, CA | 2013 |
| FARS Doctoral Consortium and Midyear Meeting; San Diego, CA | 2013 |
| BYU Accounting Research Symposium; Provo, UT | 2012 |
| DirectEDGAR/ Python Boot Camp; Omaha, NE | 2011 |
| Accounting in Economic Recovery and Reform; Columbus, OH | 2010 |
SERVICE
Ad-hoc referee for several journals including The Accounting Review, Management
Science, Contemporary Accounting Research, Review of Accounting Studies,
Accounting Organizations and Society, Journal of Financial Reporting, Auditing: A
Journal of Practice & Theory, Accounting Horizons, Journal of Accounting and Public
Policy, Journal of Banking & Finance, The British Accounting Review, Accounting and
Business Research, Journal of Business Finance & Accounting, Corporate Governance:
An International Review, Journal of Corporation Finance, and Financial Research Letters
Editorial Review Board of Accounting Horizons (2024-present)
Accounting Horizons Steering Committee Member (2025-present)
Promotion and Tenure External Letter Writer
Accounting Honors Program Advisor (2023-present)
Costello College of Business Council on Research Excellence (2022-present)
Costello College of Business Undergraduate Policy Committee Member (2022-2023)
Masters of Science in Accounting (MSA) Faculty Advisory Board Member (2019-
present)
University Graduation Marshal (2021-present)
Curriculum Redesign Committee Chair (2021-present)
Graduate Programs Admissions Committee (2019-2020)
Discussant for the 2024 JBFA Conference
Reviewer for the 2023 Hawaii Accounting Research Conference
Accounting Design Project (ADP) Moderator, Columbia Business School - Virtual, 2023
Track Chair for the FARS Section of the AAA Annual Meeting, 2022
Discussant for the 2020 Hawaii Accounting Research Conference
Discussant for the 2019 Conference on Financial Economics and Accounting
Ad hoc referee for the 2020 Management Accounting Section Midyear Meeting
Deloitte Trueblood Seminar Planning Committee, 2018-2019
PROFESSIONAL CERTIFICATION
CPA in Virginia (license #26806)