Paul L. Walker

Associate Professor of Commerce

Office phone: 434-924-0887
e-mail: pw4g@virginia.edu

Education:

Ph.D., Accounting, University of Colorado at Boulder
B.B.A., Accounting, University of Texas at Arlington
CPA (Texas)

Areas of Expertise:

Professor Walker has developed expertise in auditing, enterprise risk management (ERM), the Sarbanes-Oxley Act (SOX), financial accounting, and accounting systems. He has published in numerous journals on topics related to enterprise risk management, COSO, auditing, auditing expertise, and audit failures.

Professional Activities:

Professor Walker has professional experience working for a major U.S. bank and for a “Big Four” CPA firm. He has also served as a consultant to a variety of organizations (including COSO and other major U.S. organizations). He has participated in various executive and board programs related to enterprise risk management, COSO, and auditing.

Selected Publications:

Making Enterprise Risk Management Pay Off, Financial Executives Research Foundation, 2001 (with T. Barton and W. Shenkir).

“The Effects of Instruction and Experience on the Acquisition of Auditing Knowledge,” Accounting Review, January 1994 (with S. E. Bonner).

“An Investigation of Audit Failures in New Audit Engagements,” Research in Accounting Regulation, 1998 (with J. Casterella and L. Moet).

Teaching Risk Assessment in Accounting Information Systems Courses. Review of Accounting Information Systems, 1998.

“The International Debate over Mandatory Auditor Rotation: A Conceptual Research Framework," Journal of International Accounting, Auditing, and Taxation, 1999 (with A. Catanach).