Texas Tech University.

2012 Texas Tech Integrated Scholar

William R. Pasewark

William Pasewark


What's really enjoyable is seeing your students leave, go away for a few years, and then come back in managerial positions at CPA firms and in corporations. And you think, "that person could be my boss if I were still working in corporations," because they're good students. We get excellent students here at Texas Tech. And they're a lot of fun to deal with, but they're also, at the same time, very smart and very well-qualified leaders.


Webster Professor of Business,
Area of Accounting,
Rawls College of Business


What are your research objectives and interests?

I am currently working under a grant from PricewaterhouseCoopers to identify why corporations are inefficient at estimating whether their customers will pay. My personal feeling is that customer payments are simply difficult to predict, especially in a tough economy. My coauthor is a bit more skeptical. He believes companies purposely skew estimates for the purpose of income manipulation. It will be interesting to see what we find in our research.

How do you feel your research impacts the globe?

No one expects research in accounting to change the world. But it is amazing how people pay attention to your work now that it is accessible electronically from anywhere in the world. Our initial findings regarding the estimation of customer payments were published in a practitioner magazine. We have gotten emails from both corporations and academicians regarding how to utilize some of our findings.

What types of service projects have you been involved with?

Right now I am the advisor for our audit internship program. We send over forty graduate students to work with accounting firms, mostly in large cities. Almost all receive job offers after completing their internship. The experience provides them with a wonderful link between the academic and corporate world.

What are you currently working on?

I am the editor of Issues in Accounting Education. It is a fairly large operation with thirteen associate editors and over one hundred editorial board members. I get the opportunity to read creative work from authors all over the world.

Where do you find your inspiration?

Students, of course! Most of my students are graduate students with some work experience. They have insatiable curiosities.

What advice do you have for new faculty members about balancing the components of Integrated Scholarship—teaching, research, and service—in their careers?

Don't forget to associate with the practitioners in your field. That is your source for research ideas and research data. They are also the ones who hire your students.

Scholar Background

I received my Ph.D. at Texas A&M University and am certified as a public accountant in Texas. Previously I was a professor at the University of Georgia and the University of Houston, a financial analyst for Exxon (now ExxonMobil), and a credit analyst for the largest bank in San Antonio, Texas. I have also taught continuing professional education and in-house education programs at several major accounting firms, banks, and oil companies.

BBA Finance, University of Texas at Austin
MBA and PhD Accounting, Texas A&M University


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