mosersmall.jpg

William J Moser

Associate Teaching Professor & Williams-Keepers Teaching Scholar
Accountancy
Trulaske College of Business

Office:
432 Cornell Hall
University of Missouri
Columbia, MO 65211
Office Hours:
M: 11:30 AM - 12:15 PM, T: 2:00 PM - 3:15 PM, W: 11:30 AM - 12:15 PM, R: 2:00 PM - 3:15 PM, and by appointment
M: 3:30 PM - 4:45 PM, W: 3:30 PM - 4:45 PM
 Phone: (573) 882-8892
 E-Mail: moserwj@missouri.edu

Dr. Moser is a CPA with four years experience as a senior tax consultant with Arthur Andersen in Chicago.  Professor Moser teaches Introduction to Federal Income Tax.  His research involves the interaction of taxes and corporate capital structure, corporate cost of capital, and corporate distribution policy.  His dissertation investigated the effect of the dividend tax penalty on corporate payout policy.  He has published articles in Journal of Accounting Research, Journal of Financial & Quantitative Analysis, Review of Accounting Studies, and Journal of the American Taxation Association.  At the current time he is researching the effect of debt covenant agreements on firm's issuance of trust preferred stock.  He has won several teaching awards including the 2010 Provost Outstanding Junior Faculty Teaching Award, 2009 Grant Thornton Teaching Excellence Award, and 2008 & 2006 Williams Keepers Teaching Excellence Award.

 

Educational Background

Associate Teaching Professor & Williams-Keepers Teaching Scholar.  B.S. (Accounting) Miami University (Ohio), 1995; M.A.S. with an emphasis in Taxation, Northern Illinois University, 1997; Ph.D., University of Arizona, 2005.

Publications


Moser, W., K. Newberry, and A. Puckett, "Bank Debt Covenants and Firms' Responses to FAS 150 Liability Recognition: Evidence from Trust Preferred Stock," Review of Accounting Studies, forthcoming.

Moser, W., and A. Puckett.  (Spring 2009).  "Dividend Tax Clienteles:  Evidence from Tax Law Changes."  The Journal of the American Taxation Association.  31 (1): 1-22.

Moser, W. "The Effect of Shareholder Taxes on Corporate Payout Choice," Journal of Financial & Quantitative Analysis, 42 (Dec 2007), 991-1019.

Dhaliwal, D., L. Krull, O. Li and W. Moser.  "Dividend Taxes and the Implied Cost of Equity Capital," Journal of Accounting Research, 43 (2005).