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Max Hewitt

  • Associate Professor, Accounting
  • Member of the Graduate Faculty
Contact
  • (520) 621-4805
  • McClelland Hall, Rm. 301P
  • Tucson, AZ 85721
  • mhewitt@arizona.edu
  • Bio
  • Interests
  • Courses
  • Scholarly Contributions

Degrees

  • Ph.D.
    • University of Washington, Seattle, Washington, United States
  • Graduate Diploma
    • Institute of Chartered Accountants in Australia, Sydney, Australia
  • Master of Commerce
    • University of New South Wales, Sydney, Australia
  • Master of Teaching
    • University of Sydney, Sydney, Australia
  • Bachelor of Economics
    • Macquarie University, Sydney, Australia

Work Experience

  • University of Washington, Seattle, Washington (2013)
  • Indiana University, Bloomington, Indiana (2007 - 2015)
  • University of Washington, Seattle, Washington (2003 - 2007)
  • University of New South Wales (2001 - 2003)
  • Macquarie University (1999 - 2000)
  • PricewaterhouseCoopers (1995 - 1999)

Awards

  • Evening MBA Most Inspirational Professor
    • Eller College of Management, Summer 2024
  • Evening MBA Most Valuable Professor
    • Eller College of Management, Summer 2024
    • Eller College of Management, Summer 2021
  • Don Wells Outstanding Faculty Mentor Award
    • Eller College of Management, Spring 2024
  • Executive MBA Most Inspiring Professor
    • Eller College of Management, Spring 2024
  • The Suzanne Cummins Faculty Engagement Award
    • Eller College of Management, Spring 2024
    • Eller College of Management, Summer 2021
  • Diversity, Equity, and Inclusion Award
    • Eller College of Management, Spring 2021 (Award Nominee)
  • Eller Fellowhip
    • Eller College of Management, Fall 2020
  • Distinguished Teaching and Mentoring Award for Graduate Education
    • Graduate College - University of Arizona, Spring 2020 (Award Nominee)
  • Excellence in Teaching Award
    • Arizona Society of CPAs, Spring 2020 (Award Nominee)
  • Full-Time MBA Most Valuable Professor
    • Eller College of Management, Spring 2020
    • Eller College of Management, Spring 2019
  • Most Valuable Professor (Graduate; Tenure-Track)
    • School of Accountancy, Spring 2020
  • Global Business Challenge
    • Queensland University of Technology, Fall 2019 (Award Finalist)
  • AAA Management Accounting Section Midyear Meeting Outstanding Reviewer Award
    • American Accounting Association, Spring 2019
  • Dean's Fellowship
    • Eller College of Management, Spring 2018
  • Full-Time MBA Outstanding Faculty of the Year
    • Eller College of Management, Spring 2018
  • Undergraduate Faculty Member of the Year (Small Class)
    • Eller College of Management, Spring 2016

Licensure & Certification

  • Chartered Accountant, Chartered Accountants Australia and New Zealand (2006)

Related Links

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Interests

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Courses

2025-26 Courses

  • Cost + Managerial Acct
    ACCT 310 (Fall 2025)

2024-25 Courses

  • Cost + Managerial Acct
    ACCT 310 (Fall 2024)

2023-24 Courses

  • Cost + Managerial Acct
    ACCT 310 (Spring 2024)
  • Intro Managerial Acct
    ACCT 545 (Spring 2024)

2022-23 Courses

  • Intro Managerial Acct
    ACCT 545 (Spring 2023)

2021-22 Courses

  • Intro Managerial Acct
    ACCT 545 (Spring 2022)
  • Intro To Acct Research
    ACCT 696A (Fall 2021)

2020-21 Courses

  • Intro Managerial Acct
    ACCT 545 (Spring 2021)
  • Intro To Acct Research
    ACCT 696A (Fall 2020)

2019-20 Courses

  • Intro Managerial Acct
    ACCT 545 (Spring 2020)
  • Intro To Acct Research
    ACCT 696A (Fall 2019)

2018-19 Courses

  • Cost + Managerial Acct
    ACCT 310 (Spring 2019)
  • Intro Managerial Acct
    ACCT 545 (Spring 2019)
  • Intro To Acct Research
    ACCT 696A (Fall 2018)

2017-18 Courses

  • Intro Managerial Acct
    ACCT 545 (Spring 2018)

2016-17 Courses

  • Cost + Managerial Acct
    ACCT 310 (Spring 2017)
  • Intro Managerial Acct
    ACCT 545 (Spring 2017)

2015-16 Courses

  • Cost + Managerial Acct
    ACCT 310 (Spring 2016)

Related Links

UA Course Catalog

Scholarly Contributions

Journals/Publications

  • Call, A. C., Hewitt, M., Watkins, J., & Yohn, T. L. (2021). Analysts' annual earnings forecasts and changes to the I/B/E/S database. Review of Accounting Studies.
  • Hewitt, M., Hodge, F. D., & Pratt, J. H. (2020). Do shareholders assess managers’ use of accruals to manage earnings as a negative signal of trustworthiness even when its outcome serves shareholders’ interests?. Contemporary Accounting Research.
  • Erickson, D., Hewitt, M., & Maines, L. (2017). Do investors perceive low risk when earnings are smooth relative to the volatility of operating cash flows? Discerning opportunity and incentive to report smooth earnings. The Accounting Review, 92(3).
  • Call, A. C., Hewitt, M., Shevlin, T., & Yohn, T. L. (2016). Firm-specific estimates of differential persistence and their incremental usefulness for forecasting and valuation. The Accounting Review, 91(3).
  • Hewitt, M., Tarca, A., & Yohn, T. L. (2015). The effect of measurement subjectivity classifications on analysts’ use of persistence classifications when forecasting earnings items. Contemporary Accounting Research, 32(3), 1000-1023.
  • Esplin, A., Hewitt, M., Plumlee, M., & Yohn, T. L. (2014). Disaggregating operating and financial activities: Implications for forecasts of profitability. Review of Accounting Studies.

Presentations

  • Hewitt, M. (2024, October). Presentation of "Does ESG goal continuity affect how investors react to firms' reasons for ESG pivots?". Utah State Research Workshop. Logan, UT.
  • Hewitt, M. (2024, September). Presentation of "The confidence-based spillover effects of forecasting on managers' risk-taking". University of Connecticut Research Workshop. Storrs, CT.
  • Hewitt, M. (2021, December). Presentation of "Reducing strategic uncertainty in teams by combining team and individual relative performance evaluations". University of Kentucky Research Seminar.
  • Hewitt, M. (2019, April 2019). Presentation of "Motivating team output: The effects of relative performance evaluations on direct effort, indirect actions, and strategic uncertainty". Georgia Institute of Technology Research Seminar. Atlanta, GA.
  • Hewitt, M. (2019, March 2019). Presentation of "Do shareholders assess managers’ use of accruals to manage earnings as a negative signal of trustworthiness even when its outcome serves shareholders’ interests?". University of South Florida Research Seminar. Tampa, Florida.
  • Hewitt, M. (2019, May 2019). Presentation of "Motivating team output: The effects of relative performance evaluations on direct effort, indirect actions, and strategic uncertainty". European Accounting Association Annual Congress. Paphos, Cyprus.
  • Sauciuc, A. K., Hewitt, M., & Douthit, J. (2019, January). Multi-level Relative Performance in Teams. Management Accounting Section Midyear Meeting. Ft. Lauderdale, FL: American Accounting Association.
  • Sauciuc, A. K., Hewitt, M., & Douthit, J. (2018, April). Motivating Team Output: The Effects of Relative Performance Evaluations on Direct Effort, Indirect Actions, and Strategic Uncertainty. Wilfred Laurier University. Waterloo, Ontario, Canada.
  • Sauciuc, A. K., Hewitt, M., & Douthit, J. (2018, June). Motivating Team Output: The Effects of Relative Performance Evaluations on Direct Effort, Indirect Actions, and Strategic Uncertainty. Global Management Accounting Research Symposium. Copenhagen, Denmark.
  • Hewitt, M., Watkins, J., & Yohn, T. L. (2017, August). Presentation of "The effects of investors’ information processing limitations when incorporating return on assets into their investment decisions". American Accounting Association Annual Meeting 2017. San Diego: American Accounting Association.
  • Hewitt, M. (2016, March). Presentation of "How earnings management affects investment decisions through its differential effects on a firm's cash flows and shareholders' trust in the firm's managers". University of Bern Research Seminar. Bern, Switzerland: University of Bern.
  • Hewitt, M. (2015, July). Conference discussion of "Earnings Co-Movements and the Informativeness of Earnings". Accounting & Finance Association of Australia and New Zealand Annual Conference. Hobart, Australia.
  • Hewitt, M. (2015, July). Conference presentation of "Firm-specific estimates of differential persistence and their incremental usefulness for forecasting and valuation". Accounting & Finance Association of Australia and New Zealand Annual Conference. Hobart, Australia.
  • Hewitt, M. (2015, July). Conference presentation of "How suspicions of the method of earnings management and its underlying motive affect investors’ trust in managers and willingness to invest in the firm". Accounting & Finance Association of Australia and New Zealand Annual Conference. Hobart, Australia.

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