Directory

Directory

Paul Mason

Assistant Professor - Accounting & Business Law

Contact Information

Email:  P_Mason@baylor.edu
Homepage:  https://linktr.ee/the_mason_crew
Campus Phone:  (281) 813-0560
Mailing Address:  One Bear Place #98002
Waco, TX  76706
Office Location:  Foster Business and Innovation¬†110.13

Educational Background

  • PHD - Management Science, University Of Texas At Dallas
  • BBA - Accounting, Texas A&M - College Station
  • MS - Finance, Texas A&M - College Station

Work Experience

  • Assistant Professor, Baylor University (August 2015 - Present)
  • Lecturer, UT Dallas (August 2013 - May 2015)
  • Tax Manager, Ehrhardt, Keefe, Steiner, and Hottman (Denver, CO) (November 2006 - August 2011)
  • Tax Associate, PricewaterhouseCoopers (Denver, CO) (September 2005 - November 2006)
  • Tax Intern, PricewaterhouseCoopers (Dallas, TX) (January 2004 - April 2004)

Awards and Honors

  • JATA Outstanding Manuscript Award, Journal of the American Taxation Association (February 2021)
  • Best Paper Award - 2nd China International Forum on Finance and Policy, Journal of Empirical Finance (December 2019)
  • Northeastern State University Doctoral Student Paper Award, Southwestern Finance Association (March 2014)
  • Outstanding Paper Award, Southwestern Finance Association (March 2014)

Licensures and Certifications

  • CPA, Colorado Board of Accountancy (December 15, 2006 - Present)
  • CPA, Texas State Board of Public Accountancy (December 08, 2006 - Present)

Professional Memberships

  • American Accounting Association
  • American Tax Association
  • Northern Finance Association

Publications

Basic or Discovery Scholarship

"Investor Taxes and Option Prices." forthcoming. Journal of the American Taxation Association. (coauthors: Steven Utke)

"Investment Income Taxes and Private Equity Firms Acquisition Activity." 2020. Journal of Empirical Finance 59, 25-51. (coauthors: Alex Holcomb, Harold Zhang)

"Does IRS Monitoring Deter Managers from Committing Accounting Fraud?" Forthcoming. Journal of Accounting, Auditing, and Finance (coauthors: Brian Williams)

"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

"Mark-to-Market (or Wealth) Taxation in the U.S.: Evidence from Options," presented at the Eastern Finance Association Annual Meeting, Washington, D.C., 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

Can Audit Industry Specialization be Bought? presented at the University of Connecticut**, August 2019, University of Georgia**, November 2019, Auditing Section Mid-year Meeting, January 2020 (coauthor: Steven Utke).
** Presented by coauthor

"Investor Taxes and Option Prices," presented at the Texas Tax Festival, August 2018, the National Taxation Association's Annual Conference on Taxation, November 2018, and the American Taxation Association Midyear Meeting, February, 2019 (coauthors: Steven Utke).

"Financial Reporting Choices of Large Private Firms," presented at the University of Connecticut**, July 2017, the Auditing Midyear Meeting, January 2018, the University of Massachusetts**, March 2018, the UC Davis Accounting Research Conference, April 2018, the University of Florida**, April 2018, the University of Wisconsin**, April 2018, and the Temple University Accounting Research Conference**, August 2018 (coauthors: Jennifer J Gaver and Steven Utke) ** Presented by coauthor
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