Auditing and assurance
Research on audit markets, auditor reporting decisions, audit quality, non-GAAP reporting, and audit committee selection.
Accounting research, auditing, and AI
Nicholas J. Hallman
Associate Professor of Accounting at the University of Texas at Austin, Senior Scholar for AI Initiatives at the Salem Center, and founder of Paideum.
Academic work
Research on auditing, financial reporting, and how institutions respond to information.
My work has appeared in leading accounting journals including the Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Review of Accounting Studies, AUDITING: A Journal of Practice and Theory, and Accounting Horizons.
Accounting data and AI
Teaching and applied work around coding, data analytics, generative AI use, and AI initiatives in accounting education and practice.
Public-facing analysis
Tools and reports that make regulatory comment letters easier to read, compare, and use in policy discussions.
CV preview
Current roles and selected work.
University of Texas at Austin: Associate Professor of Accounting, 2023-present; Assistant Professor, 2016-2023.
CAS Center for Auditing: Head of Data and AI Initiatives, 2026-present.
Salem Center for Policy: Senior Scholar for AI Initiatives, 2023-present.
Education: PhD in Accountancy, University of Missouri; BS and MS in Accountancy, Appalachian State University.
Project
Comment letter analysis for audit and securities regulation.
The comment-letter analysis project turns PCAOB and SEC dockets into readable public summaries, stakeholder maps, quote collections, and interactive views for comparing positions across commenters.
Private tools
Operational tools will live behind login.
The public site stays focused on academic work and public projects. Travel planning, private matrix views, and other personal assistant tools belong behind login.