Paul Mason
Associate Professor - Accounting and Business Law
Contact Information
Educational Background
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PHD - Management Science, University Of Texas At Dallas
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BBA - Accounting, Texas A&M - College Station
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MS - Finance, Texas A&M - College Station
Work Experience
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Plumhoff Endowed Chair in Accounting, Baylor University (October 2023 - Present)
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Associate Professor, Baylor University (August 2023 - Present)
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Director of Baylor Business in Maastricht Program, Baylor University (August 2023 - December 2023)
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Assistant Professor, Baylor University (August 2015 - July 2023)
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Lecturer, UT Dallas (August 2013 - May 2015)
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Tax Manager, Ehrhardt, Keefe, Steiner, and Hottman (Denver, CO) (November 2006 - August 2011)
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Tax Associate, PricewaterhouseCoopers (Denver, CO) (September 2005 - November 2006)
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Tax Intern, PricewaterhouseCoopers (Dallas, TX) (January 2004 - April 2004)
Awards and Honors
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McBride Fellow - Fall 2023, Baylor University - Hankamer School of Business - McBride Center (October 2023)
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JATA Outstanding Manuscript Award, Journal of the American Taxation Association (February 2021)
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Best Paper Award - 2nd China International Forum on Finance and Policy, Journal of Empirical Finance (December 2019)
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Northeastern State University Doctoral Student Paper Award, Southwestern Finance Association (March 2014)
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Outstanding Paper Award, Southwestern Finance Association (March 2014)
Licensures and Certifications
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CPA, Colorado Board of Accountancy (December 15, 2006 - Present)
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CPA, Texas State Board of Public Accountancy (December 08, 2006 - Present)
Professional Memberships
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American Accounting Association
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American Tax Association
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Northern Finance Association
Publications
Basic or Discovery Scholarship
"Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers."
The Accounting Review, forthcoming. (coauthors: Peter Easton, Stephannie Larocque, and Steven Utke)
"Understanding Private Equity Funds: A Guide to Private Equity Research in Accounting."
Journal of Financial Reporting 9(1): 21-49. (coauthors: Maria Borysoff and Steven Utke)
"Monitoring in Private Equity." 2023. In: Cumming, D., Hammer, B. (eds) The Palgrave Encyclopedia of Private Equity. Palgrave Macmillan, Cham. (coauthors: Peter Easton, Stephannie Larocque, and Steven Utke)
"Private Equity Secondary Markets." 2023. In: Cumming, D., Hammer, B. (eds) The Palgrave Encyclopedia of Private Equity. Palgrave Macmillan, Cham. (coauthors: Steven Utke)
"A note on attributes affecting private equity fund pricing in secondary markets." 2023.
Journal of Alternative Investments 25(4), 50-59. (coauthors: Steven Utke)
"Investor Taxes and Option Prices." 2022.
Journal of the American Taxation Association 44(2), 77-96. (coauthors: Steven Utke)
"Does IRS Monitoring Deter Managers from Committing Accounting Fraud?" 2022.
Journal of Accounting, Auditing, and Finance 37(3), 523-546. (coauthors: Brian Williams)
"Investment Income Taxes and Private Equity Firms Acquisition Activity." 2020.
Journal of Empirical Finance 59, 25-51.
(coauthors: Alex Holcomb, Harold Zhang)
"Why Pay Our Fair Share? How Perceived Influence over Laws Affects Tax Evasion." 2020.
Journal of the American Taxation Association 42(1), 133-156. (coauthors: Steven Utke and Brian Williams)
"Does Shareholder Voting Matter? Evidence from the Takeover Market." 2018.
Wake Forest Law Review 53(1), 157-209. (coauthors: Usha Rodrigues, Michael Stegemoller, Steven Utke)
"Financial Misconduct and Strategic Corporate Disclosures,"
The CLS Blue Sky Blog: Columbia Law School's Blog on Corporations and the Capital Markets. October 9, 2018. (coauthors: Rebecca Files, Alex Holcomb, and Gerald Martin)
"Financial Reporting Choices of Large Private Firms,"
The CLS Blue Sky Blog: Columbia Law School's Blog on Corporations and the Capital Markets. January 17, 2018. (coauthors: Jennifer J. Gaver, Steven Utke)
Presentations and Proceedings
Basic or Discovery Scholarship
"Misconduct and Fundraising in Private Equity," presented at the 2024 Private Equity Research Consortium Spring Symposium, Oxford, UK, May 2023 (coauthors: Feng Jiang, Yiming Qian, Steve Utke).
"Private Equity Fund Reporting Quality and External Monitors, Third-party Service Providers, and Fund Attributes," presented at the 2023 University of North Texas Accounting Research Conference, Denton, TX, March 2023 (coauthors: Peter Easton, Stephannie Larocque, Steven Utke).
"Misconduct and Fundraising in Private Equity," presented at the 2023 Financial Accounting and Reporting Section Mid-year Meeting, Phoenix, AZ, January 2023 (coauthors: Feng Jiang, Yiming Qian, Steve Utke).
"Estimation of Private Equity Fund Net Asset Values," presented at the 2022 Institute for Private Capital Spring Research Symposium, Chapel Hill, NC, April 2022 (coauthors: Peter Easton, Stephannie Larocque, Steven Utke).
"Mark-to-Market (or Wealth) Taxation in the U.S.: Evidence from Options," presented at the 58th Annual Meeting of the Eastern Finance Association, Washington, DC, April 2022 (coauthors: Steven Utke).
"Mark-to-Market (or Wealth) Taxation in the U.S.: Evidence from Options," presented at the 114th National Tax Association Annual Conference, Detroit, MI, November 2021 (coauthors: Steven Utke).
"Mark-to-Market (or Wealth) Taxation in the U.S.: Evidence from Options," presented at the 2021 Derivative Markets Conference, Online, September 2021 (coauthors: Steven Utke).
"In Forming Views of Information in Interviews," presented at the Conference on Teaching and Learning in Accounting, Virtual, August 2020 (coauthors: Daniel Shallcross, Marty Stuebs).
Basic or Discovery Scholarship
"Investment Income Taxes and Private Equity Acquisition Activity," presented at the 2nd China International Forum on Finance and Policy (CIFFP)**, Beijing, China, December 2019 (coauthors: Alex Holcomb and Harold Zhang).
** Presented by coauthor
"Incentivizing Charitable Contributions: Evidence from Donor Advised Fund Sponsoring Organizations and Private Foundations," presented at Oregon State University**, December 2019, and at the American Taxation Association Mid-year meeting, February 2020 (coauthors: James Brushwood and Paul Wong).
** Presented by coauthor