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Poole College of Management

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Paul Williams

Professor, Department of Accounting

Graduate Faculty

Nelson Hall 3162


Department and Affiliations

Department of Accounting

Area(s) of Expertise

Accounting ethics; accounting epistemology, sociology of accounting knowledge

1999 Ernst & Young Outstanding Teacher Award

Research Areas

Research Publications

  • Bayou, M., Reinstein, A. and Williams, P.F. “To Tell the Truth: A Discussion of Issues Concerning Truth and Ethics in Accounting,” Accounting, Organizations and Society, 36, 2011: 109-124.
  • Young, J.J. and Williams, P.F. “Sorting and Comparing: Standard-setting and “Ethical” Categories,” Critical Perspectives on Accounting, 21, 2010: 509-521.
  • Williams, P.F. “The Focus of Professional Ethics: Ethical Professionals or Ethical Profession?,” Research on Professional Responsibility and Ethics in Accounting,14, 2010: 15-35.
  • Williams, P.F. “Reshaping Accounting Research: Living in the World in Which We Live,” Accounting Forum, 33, 2009: 274 – 279.
  • Ravenscroft, S. and Williams, P.F. “Making Imaginary Worlds Real: The Case of Expensing Employee Stock Options,” Accounting, Organizations and Society, 34(6/7), 2009: 770 – 786.
  • Thomas, P.B. and Williams, P.F. “Cash Balance Pension Plans: A Case Study of Standard-setting Inadequacy,” Critical Perspectives on Accounting 20(2),
  • March, 2009: 228 – 254.
  • Williams, P. F., Gregory, J. J., I. L. (2006). The Winnowing Away of Behavioral Accounting Research in the U.S.:The Process of Anointing Academic Elites. Accounting, Organizations and Society/Elsevier, 31, 783-818.
  • Bernardi, Richard A., Bean, David F. and Williams P.F., “The Place of Ethics Scholarship in the U.S. Accounting Academy: Accounting Doctorates’ Research Productivity in Ethics Journals,” Research on Professional Ethics and Responsibility in Accounting, 10, 2005: 167-192.
  • Ravenscroft, Sue and Williams, P.F., “Rules, Rogues and Risk Assessors: Academic Responses to Enron and Other Accounting Scandals,” European Accounting Review, 14(2), 2005: 363-372.
  • Schwartz, B., Williams, S. and Williams, P.F., “U.S. Doctoral Students Familiarity with Accounting Journals: Insights into the Structure of the U.S. Academy,” Critical Perspectives on Accounting, 16(2),April 2005: 327-348.
  • Ravenscroft, Sue and Williams, P.F., “Considering Accounting Education in the USA Post Enron,” Accounting Education: An International Journal, 13(Supplement 1), December 2004: 7 – 23.
  • Williams, Paul F., “You Reap What You Sow: The Ethical Discourse of Professional Accounting,” Critical Perspectives on Accounting, 15(5/6), 2004: 995-1001.
  • Williams, Paul F., “Recovering Accounting as a Worthy Endeavor,” Critical Perspectives on Accounting, 15(4/5), 2004: 513-517.
  • Williams, Paul F., “A Reply to the Commentaries on: Recovering Accounting as a Worthy Endeavor,” Critical Perspectives on Accounting, 15(4/5), 2004: 551-556.
  • Reiter, S. A. and Williams, P.F., “The Philosophy and Rhetoric of Auditor Independence Concepts,” Business Ethics Quarterly, 14(3), 2004: 355-376. Reprinted in The ICFAI Journal of Audit Practice, 3(1), January 2006: 19-40.
  • Williams, Paul and Lee, Tom, “Accounting from the Inside: Legitimizing the Accounting Academic Elite,” Critical Perspectives on Accounting (forthcoming).
  • Williams, Paul. “Loosening the Bonds: A Comment on Insider Trading, Market Efficiency, Business Ethics and External Regulation,” Critical Perspectives in Accounting (forthcoming).
  • Williams, Paul, Chen, Al and Sawyers, Roby. “Reinforcing Ethical Decision Making Through Corporate Culture,” Journal of Business Ethics, June, 1997: 855-865.


View CV


Ph.D., Accounting, UNC-Chapel Hill (1977)