BILL SCHWARTZ

School of Accounting
Judy Freeman Johnson Professorship in Accounting

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
  Northern Arizona University
  2007
• Executive Outside Wealth and its Implications for Incentive Alignment
  Boise State University
  2007
• Executive Outside Wealth and its Implications for Incentive Alignment
  Oregan State 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
  Arizona State University
  2003
• Managing Earnings Surprises
  Oklahoma 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?
  American Accounting Association
  2002
• Are Investors Misled by "Pro Forma" Earnings?
  University of Arizona
  2002