Paul Wertheim, Ph.D., CPA, Professor of Accounting

Contact Information:

Academic Resume

Degrees, Licenses, & Certificates:

  • B.B.A., Texas A&M University, 1979
  • M.B.A., Abilene Christian University, 1982
  • M.S., University of Kansas, 1986
  • Ph.D., University of Kansas, 1987


Academic Positions Held:

  • Professor of Accounting, Pepperdine University, 1993-2000
  • Assistant Professor of Accounting, East Carolina University, 1990-1993
  • Assistant Professor of Accounting, Abilene Christian University, 1986-1990
  • Instructor of Financial and Managerial Accounting, Abilene Christian University, 1981-1982


Other Positions:

  • Research Assistant, University of Kansas, 1984-1985
  • Certified Public Accountant, Dixon Drilling Company, Abilene, TX, 1980-1982


Courses Taught:

  • Advanced Auditing
  • Financial Accounting
  • Intermediate Accounting I


Research Areas:

  • Audit accuracy following the Sarbanes-Oxley Act of 2002
  • Auditor independence
  • Factors affecting audit accuracy
  • Going concern audit opinions


Current Projects:

  • Evidence on the Effect of Financial Distress on Type II Audit Errors
  • Industry Differences in the Level of Auditor Conservatism
  • Reasonableness of the Auditor’s Responsibility to Access Going Concern


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