Accounting research · EdTech · Policy analysis
Nicholas J.
Hallman
I am a tenured accounting professor at UT Austin and the founder of Paideum. My work moves between audit and financial-reporting research, teaching, EdTech, and public-facing tools for learning, policy analysis, and professional judgment.
01 — About
Research, teaching & Paideum.
I am a tenured associate professor at UT Austin, where I conduct research and teach. I also help run Paideum, an EdTech startup I founded.
University of Texas at Austin
Associate Professor of Accounting (tenured), McCombs School of Business
2016 — present
Paideum Education
Founder
2025 — present
CAS Center for Auditing
Head of Data Initiatives
2026 — present
Salem Center for Policy
Senior Scholar
2023 — present
Deloitte
Senior & Staff Auditor
2009 — 2012
PhD, Accountancy — University of Missouri
BS & MS in Accountancy, Appalachian State University · CPA (NC, inactive)
Education
02 — Publications
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
2025International PCAOB Inspections and the Decline in Foreign Listings to the U.S.With S. Chen and A. WangWorking paperSSRN ↗
2024Audited Non-GAAP EarningsWith A. Thompson and J. SchmidtWorking paperSSRN ↗
2024Are Audit Fees Discounted by Successor Auditors?With J. SchmidtWorking paperSSRN ↗
03 — Other Projects
Beyond the journals.
01PaideumAn education company that turns source materials and expert guidance into editable, mastery-based courses.↗
02Comment-letter analysisPCAOB and SEC dockets turned into readable public summaries, stakeholder maps, and interactive comparisons across commenters.Project hubPCAOB priorities · 2026SEC reporting · 2026
03Friedman.aiA conversational model of Milton Friedman's economic thinking, built with the Salem Center.Salem Center · 2024↗
04What the Best AI Users Do DifferentlyWith Z. Kowaleski, A. Puvvada and J. SchmidtHarvard Business Review · 2026↗
04 — Contact