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William Strawser


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Dr. William Strawser’s main research focus involves financial accounting and reporting in the capital markets. In particular, his research tends to focus on the accounting for fair value estimates and financial institutions. His work explores whether monitors and regulators can influence the quality of financial disclosures and the content of accounting information. He has also published work in the area of international accounting, specifically the financial reporting implications and tax decisions of companies with multinational operations. Finally, he has published work in the area of corporate social responsibility, examining the association of firm performance with the offering of inclusive employee benefits such as same-sex domestic partner benefits prior to Obergerfell v. Hodges.

Dr. Strawser’s work has been published in Human Resource Management, Issues in Accounting Education, International Journal of Accounting, Auditing and Performance Evaluation, Journal of Accounting and Finance, and International Journal of Accounting and Finance.

He teaches Intermediate Financial Accounting I & II at the undergraduate and graduate levels, utilizing a flipped course methodology to facilitate a problems-based learning approach in the classroom.

Education

  • BA Economics, University of Texas Austin, 2002
  • MS Accounting, Texas A&M University, 2004
  • PhD Accounting, Texas A&M University, 2011

Areas of Expertise

  • Financial Accounting and Reporting
  • Fair Value Estimates
  • Earnings Management and Capital Markets Research

Publications and Presentations

  • 2017 AAA Audit Midyear Meeting, “Do Fair Value Deficiencies in PCAOB Inspection Reports Reduce the Association of Information Uncertainty with Complex Estimates?”
  • Blazovich, J., K. Cook, J. Huston, S. Pinchus and W. Strawser. (2017). “Do LGBT-supportive Corporate Policies Enhance Firm Performance?” Human Resource Management. Forthcoming.
  • Strawser, J. and W. Strawser. (2014). Discussing Variance Analysis with the Performance of a Basketball Team. Issues in Accounting Education. Vol. 29, No. 3, pp. 481-495.
  • Ehie, I., K. Olibe and W. Strawser. (2012). Corporate Diversification, Firm Value and Operating Performance: Testing the Relevance of Segment Accounting Data. International Journal of Accounting, Auditing and Performance Evaluation. Vol. 8 (2): 184-202.
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