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Oklahoma State University

BILL SCHWARTZ

BILL SCHWARTZ

School of Accounting
Aso Prof

SPEARS SCHOOL OF BUSINESS
STILLWATER, OK 74078-4011
Phone: 405-744-5100

bill.schwartz@okstate.edu

Education

  • Ph D, University of Iowa, Accounting, 2001
  • BS, Oklahoma State University, Finance, 1993
  • MS, Oklahoma State University, Accounting, 1993

Publications

  • John Campbell, Jimmy Downes, and William C. Schwartz. (2015). "Do Sophisticated Investors Use the Information Provided by the Fair Value Cash Flow Hedges?". Review of Accounting Studies. (20), 2, 934-975.
  • Bradley P. Lawson and William C. Schwartz. (2014). "PCAOB Proposes Significant Changes to Auditor’s Reporting Model". Journal of Corporate Accounting and Finance. (26), 1,
  • John Campbell, James Chyz, Dan Dhaliwal, and William C. Schwartz. (2013). "Did the 2003 Tax Act increase Capital Investments by Corporations". Journal of the American Taxation Association. (35), 2,
  • Robert M. Cornell, Carol Johnson, and William C. Schwartz. (2013). "Enhancing Student Experiential Learning with Structured Interviews". Journal of Education for Business. (88), 3, 136-146.
  • Robert M. Cornell, Carol Johnson, and William C. Schwartz. (2013). "The Influence of Leadership on Internal Controls and Fraud within Religious Organizations". Journal of Forensic and Investigative Accounting. (5), 1,
  • Robert M. Cornell and William C. Schwartz. (2012). "Auditing your Executive Compensation Plan: Barriers and Suggestions for Effective Incentives". Journal of Corporate Accounting and Finance. (23), 4, 43-53.
  • William C. Schwartz. (2012). "Managing Defined-Benefit Pension Plans: Still Critical and Complex". Journal of Corporate Accounting and Finance.
  • John Campbell, Dan Dhaliwal, and William C. Schwartz. (2012). "Financing Constraints and the Cost of Capital: Evidence from the Funding of Corporate Pension Plans". Review of Financial Studies.
  • Charlotte Wright, Robert M. Cornell, and William C. Schwartz. (2011). "Capital and Operating Lease Updates in the Oil and Gas Industry". Petroleum Accounting and Financial Management Journal. (30), 3, 1-21.
  • Charlotte Wright, Robert M. Cornell, and William C. Schwartz. (2011). "Variable Compensation and Employee Deception: A Management Note". Petroleum Accounting and Financial Management Journal. (30), 3, 92-115.
  • William C. Schwartz and John Campbell. (2011). "Defined Benefit Plan Headache: Rule Changes Boost Volatility of Pension Cash Flow". Journal of Corporate Accounting and Finance.
  • William C. Schwartz, J. Campbell, and D. Dhaliwal. (2010). "Equity Valuations Effects of the Penson Protection Act of 2006". Contemporary Accounting Research. (27), 2,
  • K. Melendrez, William C. Schwartz, and M. Trombley. (2008). "Cash Flow and Accrual Surprises: Persistence and Return Implications". Journal of Accounting, Auditing, and Finance. (23), 4,
  • W.B. Johnson and William C. Schwartz. (2005). "Are Investors Misled by "Pro-Forma" Earnings?". Contemporary Accounting Research. (Winter),
  • W.B. Johnson and William C. Schwartz. (2003). "Everyday Pricing: Do Pro Forma Earnings Mislead Investors?". Investors Relations Quarterly. (5), 4, 34-52.
  • W.B. Johnson and William C. Schwartz. (2002). "Learning Curve: Investors Apply Evidence of How Earnings Surprises Affect Returns". Investors Relations Quarterly. (4), 4, 30-57.

Presentations

  • Multiemployer Pension Plans: Disclosure and Recognition Requirements, Recent Legislation, and Firm Responses
    2021 BYU Accounting Research Symposium
    Brigham Young University
    Provo, UT - September 18 2021
  • Did the 2003 Tax Act Increase Capital Investments by Corporations
    American Accounting Association
    American Accounting Association
    2010
  • Financing Constraints and the Cost of Capital: Evidence from the Funding of Corporate Pension Plans
    Southern Illinois University
    2009
  • 2008
  • Executive Outside Wealth and its Implications for Incentive Alignment
    Wake Forest University
    2008
  • Financing Constraints and the Cost of Capital: Evidence from the Funding of Corporate Pension Plans
    Oklahoma State University
    2008
  • Cash Flow and Accrual Surprises: Persistence and Return Implications
    Annual Meeting
    American Accounting Association
    2007
  • Executive Outside Wealth and its Implications for Incentive Alignment
    Oregan State University
    2007
  • Executive Outside Wealth and its Implications for Incentive Alignment
    Boise State University
    2007
  • Executive Outside Wealth and its Implications for Incentive Alignment
    Northern Arizona University
    2007
  • Cash Flow and Accrual Surprises: Persistence and Return Implications
    University of Northern Arizona
    2006
  • Cash Flow and Accrual Surprises: Persistence and Return Implications
    University of British Columbia
    2005
  • Cash Flow and Accrual Surprises: Persistence and Return Implications
    Washington University
    2004
  • Are Investors Misled by "Pro Forma" Earnings?
    Contemporary Accounting Research Conference
    2003
  • Managing Earnings Surprises
    Oklahoma State University
    2003
  • Managing Earnings Surprises
    Arizona State University
    2003
  • Managing Earnings Surprises
    Mid-Year Meeting
    Financial Accounting and Reporting Section of the American Accounting Association
    2003
  • Are Investors Misled by "Pro Forma" Earnings?
    Annual Conference
    Financial Economics and Accounting
    2002
  • Are Investors Misled by "Pro Forma" Earnings?
    University of Arizona
    2002
  • Are Investors Misled by "Pro Forma" Earnings?
    American Accounting Association
    2002

Editorial and Review Activities

  • The Financial Review
    Ad Hoc Reviewer
    2020 - 2021
  • Contemporary Accounting Research
    Ad Hoc Reviewer
    2011 - 2021
  • Journal of Corporate Finance
    Ad Hoc Reviewer
    2018 - 2019
  • Managerial Finance
    Ad Hoc Reviewer
    2012 - 2017
  • The Accounting Review
    Ad Hoc Reviewer
    2004 - 2008
  • "Intermediate Accounting, 10th Edition" by Nikolai, Bazley, and Jones
    Invited Manuscript Reviewer
    2005
  • "Financial Reporting and Analysis, First Edition" by David Guenther
    Invited Manuscript Reviewer
    2003
  • "Fundamentals of Intermediate Accounting, First Edition," by Donald Kieso, Jerry Weygandt, and Terry Warfield
    Invited Manuscript Reviewer
    2003

Awards and Honors

  • Richard D. Poole Research Award (2015)
  • Richard D. Poole Research Award (2013)
  • Richard D. Poole Research Award (2012)
  • Richard D. Poole Research Award (2010)
  • University of Arizona Dean’s Award for Undergraduate Teaching Excellence 2009 (2009)
  • Eller College of Management Student Council Award for Teaching Excellence (2004)
  • Arthur Andersen Foundation Doctoral Dissertation Fellowship Recipient (2000)
  • Byron R. Ross Award for Teaching Excellence (2000)

Academic, Military, and Professional Positions

  • Spears School of Business, Oklahoma State University, Associate Professor, School of Accounting, July 2012
  • Oklahoma State University, Judy Freeman Johnson Professorship in Accounting, July 2012 - June 30 2021
  • Spears School of Business, Oklahoma State University, Assistant Professor, School of Accounting, June 2009 - June 2012
  • University of Arizona, Assistant Professor, August 2001 - June 2009
  • University of Iowa, Teaching Assistant, August 1995 - May 2000
  • Mapco Inc., Tulsa OK, Accountant II, 1994 - 1995

Courses Taught

  • ACCT 2003 (3 Semesters)
  • ACCT 5153 (15 Semesters)
  • ACCT 3113 (37 Semesters)
  • ACCT 5840 (1 Semester)
  • ACCT 3103 (20 Semesters)
  • ACCT 3104 (1 Semester)
  • ACCT 6903 (1 Semester)
  • ACCT 2103 (9 Semesters)
  • ACCT 6110 (7 Semesters)