Skip to Main Content

FSB Directory

William Moser

Associate Professor

Accountancy


William Moser

Contact Information

Office Hours

  • Returns Spring Semester 2025

Links

* Accessible version of PDF available upon request.

Profile

Academic Background

  • Ph.D. in Accountancy, University of Arizona, 2005
  • M.S. in Accountancy, Northern Illinois University, 1997
  • B.S. in Accountancy, Miami University, 1995

Academic & Professional Experience

  • Assistant Professor - Department of Accountancy - Miami University, 2013 - Current
  • Assistant Professor School of Accountancy - University of Missouri, 2005 - 2013
  • PhD Candidate, University of Arizona, 2001 - 2005
  • Senior Associate Tax Consultant, Arthur Andersen LLP (Chicago), 1997 - 2001
  • Teaching Assistant / Lecturer, Northern Illinois University, 1996 - 1997

Recent Publications

  • Moser, W. (2019) “The Audit Pricing of Terrorism”  Forthcoming in Auditing: A Journal of Practice and Theory.
  • Moser, W. and Lee Biggerstaff. (2019) “The Reaction of Firm Ex Ante Cost of Capital to Resolution of Shareholder Class Action Lawsuits.” Forthcoming in the Journal of Accounting and Public Policy.
  • Moser, W. G. Clinch and B. Lindsey, and M. Odat (2019). “Capital Gains Taxes and Market Response to Public Announcements.” Forthcoming in the Journal of the American Taxation Association.
  • Cheng, C., S. Jones and W. Moser (2018) “Abnormal trading behavior of specific types of shareholders before US firm bankruptcy and its implications for firm bankruptcy prediction.” Journal of Business Finance & Accounting. 45 (9-10): 1100-1138.
  • Khurana, I., W. Moser and K.K. Raman (2018) “Tax Avoidance, Managerial Ability, and Investment Efficiency” Abacus 54(4): 547-575.
  • Moser, W and K. Cook and T. Omer (2017) “Tax Avoidance and Ex Ante Cost of Capital” Journal of Business, Finance and Accounting. 44 (7-8): 1109-1136.
  • Moser, W and I. Khurana (2013) "€œShareholder Investment Horizons and Tax Aggressiveness€ Journal of the American Taxation Association (JATA), Vol. 35, Number 1, Pages 111-134.
  • Moser, W., K. Newberry and A. Puckett. (2011) "The Effect of Bank Debt Contracts, Tax Incentives, and FAS150 on Trust Preferred Stock Financing." Review of Accounting Studies (RAST). Vol. 16, Number 2, Pages 355-376.
  • Moser, W. and A. Puckett. (Spring 2009). "Institutional Ownership and the Dividend Tax Penalty" Journal of American Taxation Association. Vol. 31, No. 1 (1-23).
  • Moser, W. (December 2007) "The Effect of Shareholder Taxes on Corporate Payout Choice" Journal of Financial and Quantitative Analysis. Vol. 42, No., 4.

Honors & Awards

  • Nominated for O'Brien Teaching Excellence Award 2011 - 2012
  • Provost's Outstanding Junior Faculty Teaching Award, University of Missouri - Columbia (2010)
  • Williams Keepers Teaching Excellence Award (2010)

Professional Interests

  • American Accounting Association
  • American Taxation Association

Biography

Bill Moser joined the faculty of the Farmer School of Business in August of 2013. Dr. Moser earned his Ph.D. from the University of Arizona in 2005, his M.A.S. from Northern Illinois University in 1997, and his B.S. in Accounting from Miami University in 1995. Prior to his doctoral work, he was a senior associate at the accounting firm of Arthur Andersen LLP in Chicago working primarily in the middle market group.

Dr. Moser's research examines the relationship between corporate taxes and corporate capital structure and corporate ownership composition. His most recent research examines the relationship between tax aggressiveness and corporate cost of capital. His work has been published in Journal of Accounting Research, the Journal of Financial and Quantitative Analysis, the Journal of the American Taxation Association, Review of Accounting Studies and the Journal of Business, Finance and Accounting.

Before joining the faculty at Miami University, Dr. Moser won a number of teaching awards at the University of Missouri, including the Most Outstanding Faculty award (2011), Provost Junior Faculty teaching award (2010), Williams Keepers Teaching Excellence Award (2010), Teacher of the Year from the Kansas City Chapter of the University of Missouri Alumni Association (2007). He was also nominated by the School of Accountancy for the O’Brien teaching award in 2011 and 2012. Dr. Moser is also licensed as a Certified Public Accountant (inactive), and is a member of the American Accounting Association and a member of the American Taxation Association.

Dr. Moser is also licensed as a Certified Public Accountant (inactive), and is a member of the American Accounting Association and a member of the American Taxation Association.

Courses

  • RETURN SPRING SEMESTER 2025