Paul Mason

Professional Summary

Paul Mason is an assistant professor in the Department of Accounting and Business Law at the Hankamer School of Business. He is a licensed CPA (Colorado, Texas) and holds a PhD in Management Science from the University of Texas at Dallas. He also earned a Master of Science in Finance and a Bachelor of Business Administration in Accounting while attending Texas A&M University.

Mason began his career in public accounting with PricewaterhouseCoopers in the Denver, Colorado, office. He then worked for Ehrhardt, Keefe, Steiner, and Hottman (now Plante Moran), also in Denver, where he held the title of tax manager before deciding to pursue his doctoral degree. During his time in practice, Mason primarily served clients operating in the natural resources industry, specifically exploration and production companies. He also gained considerable knowledge and expertise in private equity finance during this time. These experiences continue to shape Mason’s research and teaching interests, which focus in the broad categories of taxation, private equity, and mergers and acquisitions. He has published his articles in leading academic journals such as the Journal of the American Taxation Association, Journal of Empirical Finance and Journal of Accounting, Auditing, and Finance.

In his spare time, Mason enjoys spending time with his wife, Kristin, and his four daughters, Elyse, June, Liza and Hazel. He often can be found coaching his daughter’s sports teams, enjoying the outdoors on a bike, or serving in various capacities at his local church. 

Education

• 2015 – PhD, Management Science (Finance Concentration), University of Texas at Dallas, Richardson, Texas
• 2005 – MS, Finance, Texas A&M University, College Station, Texas
• 2005 – BBA, Accounting, Texas A&M University, College Station, Texas

Courses

• ACC 3304 – Introduction to Federal Taxation
• ACC 4310/5311 – Energy Accounting and Law
• FIN 5220 – Private Equity Investing

Research Interests

• Taxation
• Private Equity
• Mergers and Acquisitions

Selected Publications

• Mason, P., and S. Utke. 2022. Investor Taxes and Option Prices. Journal of the American Taxation Association (forthcoming).
• Mason, P., and S. Utke. 2022. A Note on Attributes Affecting Private Equity Fund Pricing in Secondary Markets. Journal of Alternative Investments (forthcoming).
• Mason, P., and B. Williams. 2020. Does IRS Monitoring Deter Managers from Committing Accounting Fraud? Journal of Accounting, Auditing, and Finance 37(3): 700-722.
• Holcomb, A., Mason, P., and H. Zhang. 2020. Investment Income Taxes and Private Equity Firms Acquisition Activity. Journal of Empirical Finance 59: 25-51.
• Mason, P., Utke, S., and B. Williams. 2020. Why pay our fair share of taxes? How Perceived Influence Over Laws Affects Tax Evasion. Journal of the American Taxation Association 42(1): 133-156.