Texas Tech University

William R. Pasewark, Ph.D.

Associate Dean of Graduate Programs and Research, Webster Professor of Business
Accounting

Email: W.Pasewark@ttu.edu

Phone: 806.834.2038

Office Hours: 

Room Number: 243

Education: Ph.D., Texas A&M University (1986)

Area of Expertise:
 

Website:
 

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William R. Pasewark

About Bill Pasewark

William R. Pasewark is the Webster Professor of Business and Associate Dean of Graduate Programs and Research at Texas Tech University.  He received his Ph.D. at Texas A&M University, and is certified as a public accountant in Texas.  Previously he was a professor at 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.  He has also taught continuing professional education and in-house education programs at several major accounting firms, banks, and oil companies.  He was editor of Issues in Accounting Education from 2010 to 2012. His research interests are in behavioral research in financial accounting and auditing.

Selected Publications

  • “How to Review a Paper” with Derek Oler, Accepted at Issues in Accounting Education.
  • “A Comparative Analysis of Profitability and Tax Burden of US Energy Companies to other Industrial Companies“ with Denton Collins Oil, Gas & Energy Quarterly Vol. 61, No. 4 (June 2013) pp. 641-652.
  • “Financial Reporting Outcomes under Rules-Based and Principles-Based Accounting Standards” with Denton Collins and Mark E. Riley Accounting Horizons  Vol. 26, No. 4, (December 2012) pp. 681-705.
  • “The Effects of the Need for Cognition in Audit Sampling” with Caroline Ford, Advances in Behavioral Accounting Research Volume 15 (2012) pp. 29-52.
  • “It's a Matter of Principle:  The Role of Personal Values in Investment Decisions,” with Mark E. Riley, in Journal of Business Ethics Vol. 93, No. 2 (2010) pp. 237-253.  (DOI 10.1007/s10551-009-0218-6)
  • “A Comparison of Auditor and Non-Auditor Performance Evaluations:  Are Accountants Harsh Critics?”  with Steve Buchheit and Jerry Strawser, Managerial Auditing Journal.  Vol. 24, No. 1 (2009) pp. 22-38.
  • “Assessing the Allowance for Doubtful Accounts” with Mark E. Riley, Journal of Accountancy (Vol. 208, No. 3 September 2009) pp. 40-43.
  • “Evidence from Auditors Concerning Inaccurate Budgets:  Do Clients Cause Budget Overruns?” with Steve Buchheit and Jerry Strawser, Advances in Accounting Vol. 22 (2006) pp. 45-66.
  • "Sources of Work-Family Conflict in Accounting Professionals" with Ralph E. Viator, Behavioral Research in Accounting Vol. 18 (2006) pp. 147-165.
  • “Mentorship Separation Tension in the Accounting Profession:  The Consequences of Delayed Structural Separation” with Ralph Viator, Accounting, Organizations, and Society. Vol. 30, No. 4 (2005) pp. 371-387.
  • “No Need to Compromise:  Evidence of Pubic Accounting's Changing Culture Regarding Budgetary Performance” with S. Buchheit and J. S. Strawser Journal of Business Ethics Vol. 42 (2003) pp.151-163.
  • “Characteristics influencing Perceptions of Accounting Pronouncement Quality” with Denton Collins and Jerry Strawser, Accounting Horizons (June 2002) pp.137-152.
  • “The Effect of Imposed Voting Requirements On FASB Decisions” Journal of Accounting, Auditing, and Finance, Vol. 15, No. 1 (Winter 2000) pp. 75-97.
  • “The Timing of Post-Retirement Health Care Accounting Disclosures” with T. R. Noland and J. R.  Strawser, with T. R. Noland and J. R. Strawser, Accounting and Business Research Vol. 7, (1999) pp. 37-58.
  • “Inter-Firm Differences in Client Disclosures:  The Case of SFAS 106 and the Obligation for Postretirement Benefits” with T. R. Noland and J. R. Strawser, Advances in Accounting Vol. 16 (1998) pp. 195-219.
  • “An Investigation of the Accuracy of Pre-Implementation Estimates Required by SAB 74” with T. R. Noland and J. R. Strawser, Journal of Accounting and Public Policy Vol. 17, No. 3 (Autumn 1998) pp. 227-244.
  • "The Determinants and Outcomes Associated with Job Insecurity in a Professional Accounting Environment" with J. R. Strawser, Behavioral Research in Accounting Vol. 8 (1996) pp. 91-113.
  • "An Empirical Investigation of the Antecedents and Consequences of Job Insecurity on the Turnover Intentions of Academic Accountants" with E. Ameen, C. Jackson, and J. R. Strawser, Issues in Accounting Education Vol. 10, No. 1 (Spring 1995) pp. 65-82.
  • "Legitimacy Claims of the Auditing Profession Vis-A-Vis the Behavior of Its Members:  An Empirical Examination" with R. A. Shockley and J. E. Wilkerson, Critical Perspectives on Accounting Vol. 6, No. 1 (February 1995) pp. 77-94.
  • "An Empirical Examination of the Relationships Among Leader Behaviors, Audit Team Performance, and Staff Satisfaction" with J. R. Strawser and J. E. Wilkerson, Advances in Accounting  Vol. 12 (1994) pp. 143-166.
  • "Subordinate Participation in Audit Budget Decisions:  A Comparison of Decisions Influenced by the Organization to Decision Conforming with the Vroom-Yetton Model" with J. R. Strawser, Decision Sciences  Vol. 25, No. 2 (March/April 1994) pp. 281-299.
  • "A Vroom‑Yetton Evaluation of Subordinate Participation in Bud­getary Decision Making" with R. B. Welker, Journal of Management Accounting Research Vol. 2 (Fall 1990) pp. 113-126.
  • "An Empirical Examination of the Effect of Previous Internship Experience in Interviewing Success" with J. R. Strawser and J. E. Wilkerson, Journal of Accounting Education  Vol. 7, No. 1 (Spring 1989) pp. 25‑39.
  • "Empirical Evidence On the Association Between Characteristics of Graduating Accounting Students and Recruiting Decisions of Accounting Employers" with J. E. Wilkerson and J. R. Strawser, Issues in Accounting Education  Vol. 3, No. 2 (Fall 1988) pp. 388‑401.

Current Research

  • “Factors Influencing the Estimation of Allowances for Uncollectible Debt” with Mark Riley (Northern Illinois University), funded by grants from Rawls College and PriceWaterhouse Coopers INQuires Research Awards, working paper in progress.
  • “How Do Audit Internships Influence the Commitment and Turnover Intentions of Public Accounting New-Hires?” with Joleen Kremin and Matt Hart (Texas Tech University) working paper submitted to several conferences. 

Awards and Honors

  • Integrated Scholars Award, 2012, Texas Tech University
  • My Favorite Professor, December 2011, Texas Tech University
  • The Lockheed Martin Aeronautics Company, Excellence in Teaching Award, 2010.
  • My Favorite Professor, May 2009, Texas Tech University
  • President's Excellence in Teaching Award, 2007, Texas Tech University
  • Rawls College of Business Dean's Excellence in Teaching Award, 2006. Texas Tech University
  • The Lockheed Martin Aeronautics Company, Excellence in Teaching Award, 2005.
  • Textbook Excellence Award for 2005, Computer Science and Engineering, Elementary and High School Division, Text and Academic Authors Association, Inc., for Microsoft Office 2003, Introductory Course
  • Texas Tech University Teaching Academy, admitted 2003
  • Textbook Excellence Award for 2002, Computer Science and Engineering, Elementary and High School Division, Text and Academic Authors Association, Inc., for Microsoft Office XP, Introductory Course
  • Melcher Faculty Excellence Award for Teaching, 2000, University of Houston