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Nicholas Hallman

Associate Professor

Department:     Accounting

Additional Titles:     Senior Scholar, Salem Center for Policy

Research Areas:     Accounting - Financial, Auditing

Nicholas Hallman headshot

Nicholas Hallman is an associate professor of accounting for the McCombs School of Business at The University of Texas at Austin. At McCombs, he taught an introductory course on auditing before pivoting to create and teach a new data analytics course for accounting students.

His research focuses primarily on auditors and other information intermediaries in financial markets and has been published in numerous peer-reviewed academic journals, such as Contemporary Accounting Research, Journal of Accounting and Economics, Review of Accounting Studies, Journal of Accounting Research, and AUDITING: A Journal of Practice and Theory. Hallman sits on the editorial boards of several publications. He has also served as an ad hoc reviewer for many journals.

Hallman worked for several years as an auditor at Deloitte. He earned a Ph.D. in accounting from the University of Missouri and holds a B.S. and M.S. in accounting from Appalachian State University.




CBA Foundation Research Excellence Award for Assistant Professors


McCombs School of Business Trammell / CBA Foundation Teaching Award for Assistant Professors

Nicholas Hallman, John Howe, and Wei Wang. Sep. 2023.
Analyst Coverage and Syndicated Lending.Review of Accounting Studies 28(3): 1531-1569.

Nicholas J. Hallman, Antonis Kartapanis, and Jaime J. Schmidt.  April 2022. How to Auditors Respond to Competition?  Evidence from the Bidding Process. Journal of Accounting and Economics 73 (2/3): 101475.  

Nicholas Hallman, Jaime J. Schmidt, and Anne M. Thompson. Dec 2022. Audit Implications of Non‐GAAP Reporting. Journal of Accounting Research 60(5): 1947-1989.

A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors? By: Matthew Baugh, Nicholas J.Hallman, Steven J. Kachelmeier. Contemporary Accounting Research. Mar2022, Vol. 39 Issue 1, p234-270.

Jere R. Francis, Nargess Golshan, and Nicholas Hallman. 2022. Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality. Contemporary Accounting Research 39(2): 947-981.

Matthew Baugh, Nicholas Hallman, and Steven J. Kachelmeier. A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors? Contemporary Accounting Research, forthcoming.


Nicholas Hallman, Jaime Schmidt, and Anne M. Thompson. Audit Implications of Non-GAAP Reporting [Conditionally accepted]. Journal of Accounting Research, forthcoming.


Jere R. Francis, Nargess Golshan, and Nicholas Hallman. Does Audit Partner Proximity to Clients Matter? Contemporary Accounting Research, forthcoming.


Nicholas Hallman, Andrew J. Imdieke, Kyonghee Kim, and Raynolde Pereira. 2020. On the Relation between Insider Trading and Going Concern Opinions. Auditing: A Journal of Practice & Theory 39(1), 43-70.


Nicholas Hallman, Matthew Beck, and Joshua Gunn. 2019. The Geographic Decentralization of Audit Firms and Audit Quality. Journal of Accounting and Economics 68(1).


Mark L. Defond, Jere R. Francis, and Nicholas Hallman. 2018. Awareness of SEC Enforcement and Auditor Reporting Decisions. Contemporary Accounting Research 35(1), 277-313.


Nicholas Hallman and Inder K. Khurana. 2015. State Pension Liabilities and Credit Assessments. Accounting Horizons 29(4), 943-967.Show