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Accounting research · EdTech · Policy analysis

Nicholas J.
Hallman

Tenured accounting professor at UT Austin and founder of Paideum. Audit research, teaching, and public tools for learning and policy.

El 3,966 ft · valley floor

I study how auditing and financial reporting work in practice, and I build tools that make hard material feel climbable.

Ten peer-reviewed papers on auditors, markets, and regulators. One EdTech company. A growing set of public tools for policy analysis and learning.

01 · About El 4,400 ft · Tunnel View

Research, teaching & Paideum.

Tenured associate professor at UT Austin. Founder of Paideum, an EdTech startup. Recovering auditor.

University of Texas at Austin
Associate Professor of Accounting (tenured), McCombs School of Business
2016 – NOW
Paideum Education
Founder
2025 – NOW
CAS Center for Auditing
Head of Data Initiatives
2026 – NOW
Salem Center for Policy
Senior Scholar
2023 – NOW
Deloitte
Senior & Staff Auditor
2009 – 2012
PhD, Accountancy · University of Missouri
BS & MS in Accountancy, Appalachian State University · CPA (NC, inactive)
EDUCATION
02 · Publications El 5,044 ft · Vernal Fall

Papers & working drafts.

In the Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Review of Accounting Studies, and AJPT.

Peer-reviewed
2026Changing Gender Disparities in AuditingWith J. Chen and J. SunderReview of Accounting Studies · conditionally acceptedSSRN ↗ 2023Analyst Coverage and Syndicated LendingWith J. Howe and W. WangReview of Accounting StudiesRead ↗ 2022Audit Implications of Non-GAAP ReportingWith A. Thompson and J. SchmidtJournal of Accounting ResearchRead ↗ 2022How Do Auditors Respond to Competition? Evidence from the Bidding ProcessWith A. Kartapanis and J. SchmidtJournal of Accounting and EconomicsRead ↗ 2022Does Distance Matter? Partners Who Audit Distant Clients and the Effects on Audit QualityWith J. Francis and N. GolshanContemporary Accounting ResearchRead ↗ 2022A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?With M. Baugh and S. KachelmeierContemporary Accounting ResearchRead ↗ 2020On the Relation between Insider Trading and Going Concern OpinionsWith A. Imdieke, K. Kim and R. PereiraAUDITING: A Journal of Practice & TheoryRead ↗ 2019The Geographic Decentralization of Audit Firms and Audit QualityWith M. Beck and J. GunnJournal of Accounting and EconomicsRead ↗ 2018Awareness of SEC Enforcement and Auditor Reporting DecisionsWith M. DeFond and J. FrancisContemporary Accounting ResearchRead ↗ 2015State Pension Liabilities and Credit AssessmentsWith I. KhuranaAccounting HorizonsRead ↗
Working papers
WPInternational PCAOB Inspections and the Decline in Foreign Listings to the U.S.With S. Chen and A. WangSSRN ↗ WPAudited Non-GAAP EarningsWith A. Thompson and J. SchmidtSSRN ↗ WPAre Audit Fees Discounted by Successor Auditors?With J. SchmidtSSRN ↗
04 · Contact El 8,839 ft · Half Dome summit

Get in touch.

For research, Paideum, policy work, or anything else worth the climb.