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Paul Newman

Professor Emeritus

Department:     Accounting

Additional Titles:     Clark W. Thompson, Jr. Chair in Accounting

Research Areas:     Auditing, Game Theory

Donald Paul Newman headshot

Newman, D. Paul, Professor Emeritus

Paul Newman received his B.B.A. from Texas Tech University, his M.B.A. from the University of North Texas, and his Ph.D. from The University of Texas at Austin. His research and teaching interests include financial accounting and auditing.



Professional Awards

A.O. Hinkle Award, Institute of Internal Auditors



Deloitte, Haskins and Sells Centennial Fellowship in Accounting, 1984-1989



Volker Laux and D. Paul Newman. 2010. Auditor Liability and Client Acceptance Decisions. The Accounting Review 85, 261-285.


Romana Autrey, Shane Dikolli, and D. Paul Newman. 2010. Performance Measure Aggregation, Career Incentives, and Explicit Incentives. Journal of Management Accounting Research.


D. Paul Newman and Kirill E. Novoselov. 2009. Delegation to Encourage Communication of Problems. Journal of Accounting Research 47, 911-942.


Young Kwon, D. Paul Newman, and Yoon Suh. 2001. The Demand for Conservatism for Management Control. Review of Accounting Studies 6, 29-52.


D. Paul Newman, Evelyn R. Patterson, and J. Reed Smith. 2001. The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning. The Accounting Review 76, 59-80.


D. Paul Newman, Jaewan Park, and Reed Smith. 1998. Allocating Internal Audit Resources to Minimize Detection Risk Due to Theft. Auditing: A Journal of Practice and Theory 17, 69-82.


D. Paul Newman. 1998. Discussion of `Performance Measure Manipulation.'. Contemporary Accounting Research 15, 287-290.


Michael Alles, D. Paul Newman, and James Noel. 1998. The Value of Information in the Internal Management Communication. Journal of Economic Behavior and Organization 36, 295-317.


Barry Mishra, D. Paul Newman, and Chris Stinson. 1997. Environmental Regulations and Incentives for Compliance Audits. Journal of Accounting and Public Policy 16, 187-214.


D. Paul Newman, Shelley Rhoades, and J. Reed Smith. 1996. Allocating Audit Resources to Detect Fraud. Review of Accounting Studies 1, 161-182.


D. Paul Newman and Richard Sansing. 1993. Disclosure Policies with Multiple Users. Journal of Accounting Research 31, 92-112.


D. Paul Newman and Jim Noel. 1989. Error Rates, Detection Rates, and Payoff Functions in Auditing. Auditing: A Journal of Practice and Theory8, 50-63.


John Fellingham, D. Paul Newman, and Evelyn R. Patterson. 1989. Sampling Information in Strategic Audit Settings. Auditing: A Journal of Practice and Theory 8, 1-22.


Young Kwon and D. Paul Newman. 1988. Costly Public Information: Optimality and Comparative Statics, in Economic Analysis of Information and Contracts, Gerald Feltham, Amin Amershi, and W. Ziemba, eds. Kluwer Academic Publishing.


D. Paul Newman. 1988. Discussion of An Explanation for Accounting Income Smoothing. Journal of Accounting Research 26, 140-143.


Glenn Welsch, Charles Zlatkovich, and D. Paul Newman. 1986. Intermediate Accounting. Homewood, IL: Richard D. Irwin, Inc.


John Fellingham, D. Paul Newman, and Yoon Suh. 1985. Contracts Without Memory in Multiperiod Agency Models. Journal of Economic Theory37, 340-355.


John Fellingham and D. Paul Newman. 1985. Strategic Considerations in Auditing. The Accounting Review 60, 634-650.


D. Paul Newman and Larry Tomassini. 1984. Calibration of Subjective Probability Assessments: A Methodological Perspective, in Decision Making and Accounting: Current Research, Edward Joyce, Shane Moriarity, ed. The University of Oklahoma Press.


John Fellingham, D. Paul Newman, and Young Kwon. 1984. Ex Ante Randomization in Agency Models. Rand Journal of Economics 15, 290-304.


John Fellingham and D. Paul Newman. 1982. Agency Theory with Multiplicative Preferences, in Proceedings of American Institute for Decision Sciences,


D. Paul Newman. 1982. Coalition Formation in the APB and the FASB: A Reply. The Accounting Review 57, 196-200.


D. Paul Newman and James R. Dietrich. 1982. Cooperative Behavior in a Multiperiod Agency Setting, in Proceedings of the Midwest Regional AAA,


D. Paul Newman and David Lasater. 1982. Economic Consequences of Accounting Standard Setting: Where are the Lawsuits?, in Proceedings of the Southwestern Regional AAA,


James R. Mallek and D. Paul Newman. 1981. A Note on the Exclusivity and Valuation of Information Rights, in Proceedings of the Southwestern Regional AAA,


D. Paul Newman. 1981. A Reply. Journal of Accounting Research 19, 170-173.


D. Paul Newman. 1981. An Investigation of the Distribution of Power in the APB and the FASB. Journal of Accounting Research 19, 247-262.


D. Paul Newman. 1981. Coalition Formation in the APB and the FASB: Some Evidence on the Size Principle. The Accounting Review 56, 897-909.


D. Paul Newman. 1981. The SEC's Influence on Accounting Standards: The 'Power' of the Veto. Journal of Accounting Research 19, 134-156.


D. Paul Newman. 1980. Prospect Theory: Implications for Information Evaluation. Accounting, Organizations, and Society 5, 217-230.


Robert N. Freeman and D. Paul Newman. 1980. Toward a Descriptive Theory of Financial Accounting Policies, in Proceedings of the Southwestern Regional Meeting of the American Accounting Association,


John Fellingham and D. Paul Newman. 1979. Monitoring Decisions in an Agency Setting. Journal of Business Finance and Accounting 6, 203-222.


Young Kwon, John Fellingham, and D. Paul Newman. 1979. Stochastic Dominance and Information Value. Journal of Economic Theory 20-21, 213-230.