Larry M. Walther
Utah State University
435.797.8697
817.992.6743 (mobile)
Email: larry.walther@usu.edu
Education
PhD, Oklahoma State University, 1980.
Major: Accounting
Supporting Areas of Emphasis: Economics and Statistics
Master of Professional Accountancy, The University of Texas at Arlington, 1977.
Major: Accounting and Taxation
Bachelor of Business Administration, The University of Texas at Arlington, 1976.
Major: Accounting, Highest Honors Graduate
Professional Positions
EY Professor and Head, Utah State University. (2008 - Present).
Department Chair (9 years), The University of Texas at Arlington. (1980 - 2008).
Staff Auditor, Arthur Young & Company. (1977 - 1978).
Licensures and Certifications
Certified Managerial Accountant, Institute of Management Accountants.
Certified Public Accountant, Texas State Board of Public Accountancy.
Professional Memberships Held Over Varied Periods:
American Accounting Association.
American Institute of CPAs.
Dallas Chapter of Institute of Internal Auditors.
Dallas Chapter of National Association of Accountants.
Financial Executives Institute.
Institute of Management Accountants.
Mid-Cities Association of CPAs, Treasurer.
Texas Society of CPAs, Fort Worth Chapter.
UTA Accounting Alumni Association, Director.
Report Generated on February 3, 2014
Page 1 of 10
TEACHING
Teaching Experience
The University of Texas at Arlington
Taught the entire financial accounting curriculum over the years 1980 to 2008.
(Consistently top 10% ranking)
Utah State University
ACCT 2010, Financial Accounting Principles (online), 13 courses.
ACCT 2020, Managerial Accounting Principles (online), 10 courses.
ACCT 4200, Advanced Accounting, 13 courses.
ACCT 4900, Independent Research and Readings, 3 courses.
ACCT 6900, Independent Reading and Research, 2 courses.
BUS 2250, Introductory Internship, 9 courses.
BUS 4250, Advanced Internship, 10 courses.
(Consistently top 10% ranking)
Non-Credit Instruction
Continuing Education, Fort Worth Chapter of CPAs.
Continuing Education, Frito-Lay Corporation.
Continuing Education, Radio Shack Corporation.
Management/Executive Development, The University of Texas at Arlington.
Continuing Education, Utah Association of CPAs. (September 26, 2011).
Continuing Education, WSATA Unitary Advanced Tax Appraisal School. (February 3, 2010).
Continuing Education, FAS 141(R) and FAS 160, CCH. (November 18, 2008).
Continuing Education, FAS 109 and FIN 48, CCH, A Wolters Kluwer business. (October 9, 2008).
Continuing Education, Cash America, Inc. (September 24, 2008).
Review Course, Intensive CPA Review, 5000 participants. (1985 - 1997).
Continuing Education, Texas CPE Sponsor #106, 3000 participants. (1984 - 1989).
Report Generated on February 3, 2014
Page 2 of 10
Awards and Honors
The FSA/Joseph A. Silvoso Faculty Merit Award, Federation of Schools of Accountancy. (2014).
Academy of Distinguished Teachers, The University of Texas at Arlington. (2007).
UTA College of Business Distinguished Professional Publication Award. (2004).
UTA College of Business Distinguished Teaching Innovation Award. (2004).
UTA College of Business Graduate Teaching Award. (2003).
Lybrand Manuscript Award, Institute of Management Accountants. (1997).
UTA College of Business Graduate Teaching Award. (1987).
Dallas Chapter of NAA Outstanding Manuscript Award. (1984).
UTA College of Business Distinguished Professional Publication Award. (1983).
CMA Certificate of Distinguished Performance. (1977)
Texas Society of CPAs Accounting Excellence Award. (1976)
Alpha Chi.
Beta Alpha Psi.
Beta Gamma Sigma.
Report Generated on February 3, 2014
Page 3 of 10
RESEARCH & OTHER CREATIVE ACTIVITIES
Published Intellectual Contributions
Books
Book, Textbook-New (Published)
Walther, L. (1998-2013). Principlesofaccounting.com.
Book, Non-Scholarly-New (Published)
Walther, L., Howell, P. (2008). Accounting for Income Taxes: Fundamental Principles and Special
Topics/Portfolio 5001 (pp. 125). Arlington, VA: The Bureau of National Affairs.
Book, Textbook-New (Published)
Solomon, L., Walther, L., Vargo, R., Plunkett, L. (1996). Accounting: The Foundation for Business
Success, 5th edition (pp. 1079). Cincinnati, OH: South-Western Publishing.
Book, Textbook-New (Published)
Solomon, L., Walther, L., Vargo, R., Plunkett, L. (1996). Financial Accounting: The Foundation for
Business Success, 4th edition (pp. 760). Cincinnati, OH: South-Western Publishing.
Book, Textbook-New (Published)
Solomon, L., Walther, L., Plunkett, L., Vargo, R. (1993). Accounting Principles, 4th edition (pp.
1191). St. Paul, MN: West Publishing Company.
Book, Textbook-New (Published)
Plunkett, L., Walther, L., Solomon, L. (1993). Using Accounting Information: An Interactive
Learning Approach (pp. 175). Saint Paul, MN: West Publishing Company.
Book, Textbook-New (Published)
Solomon, L., Walther, L., Vargo, R. (1992). Financial Accounting, 3rd edition (pp. 787). St. Paul,
MN: West Publishing Company.
Book, Textbook-New (Published)
Solomon, L., Vargo, R., Walther, L. (1990). Accounting Principles, 3rd Edition (pp. 1097). Saint
Paul, MN: West Publishing.
Book, Textbook-New (Published)
Solomon, L., Vargo, R., Walther, L. (1989). Financial Accounting, 2nd edition (pp. 776). New
York, NY: John Wiley & Sons.
Book, Textbook-New (Published)
Solomon, L., Vargo, R., Walther, L. (1986). Accounting Principles, 2nd Edition (pp. 1088). New
York, NY: Harper & Row.
Book, Textbook-New (Published)
Solomon, L., Vargo, R., Walther, L. (1985). Financial Accounting (pp. 738). New York, NY: Harper
& Row.
Report Generated on February 3, 2014
Page 4 of 10
Refereed Journal Articles
Hall, Thomas W., Pierce, Bethany A., Tunnell, P. L., Walther, L. (forthcoming). Heterogeneous
Student Perceptions of Accounting Course Importance and Their Implications for SET
Reporting and Use. Journal of Accounting Education.
Johnson, I. Richard, Walther, L. (2010). Interpreting “Legal Permissibility” In Applying Fair Value
Guidelines. The CPA Journal, LXXX(12), 28-29.
Atwood, E., Johnson, I. Richard, Walther, L. (2010). Incorporating Highest and Best Use Into
Accounting Standards Expands Opportunities for Appraisers. The Appraisal Journal,
LXXVIII(2), 150 -158.
Baviera, G., Walther, L. (2004). Stock Option Accounting: Defying the Usual Answers. The CPA
Journal, LXXIV(5), 36-38.
Walther, L., Strickland, S. (2002). R & D Accounting: A New Millennium Approach. Management
Accounting Quarterly, 3(4), 6 pp.
Walther, L. (1993). A Case for Required Public Forecasts. Management Accounting, LXXIV(9),
46-49.
Walther, L. (1993). SFAS No. 109: Accounting for Income Taxes. Today's CPA, 18(5), 17-18.
Walther, L. (1986). Competition & Consulting Services: The Good, the Bad, and the Ugly. The
CPA Journal, LVI(6), 110-112.
Walther, L. (1983). Surviving the Accounting Standards Explosion. The Journal of Accountancy,
156(3), 90-94.
Walther, L. (1983). Depreciation Graphics. The Woman CPA, 45(3), 20-24.
Snavely, H. J., Walther, L. (1983). Earnings and the FASB - for Better or Worse? Management
Accounting, LXIV(8), 28-32.
Walther, L., Evans, M. (1982). A Study of Revisions of Previous Estimates of Proved Oil and Gas
Reserve Quantity Information. Journal of Extractive Industries Accounting, 1(3), 99-108.
Walther, L. (1982). Accounting in Action: Commodity Futures (reprint of best articles). American
Institute of Certified Public Accountants, 87-96.
Walther, L. (1982). The Statements on Auditing Standards: An Up-to-Date Capsule Summary.
The Practical Accountant, 15(6), 35-50.
Walther, L. (1982). A Comparison of Estimated and Reported Historical Cost/Constant Dollar
Data. The Accounting Review, LVII(2), 376-383.
Walther, L. (1982). Commodity Futures - What the Accountant Should Know. Journal of
Accountancy, 153(3), 68-82.
Hall, T., Walther, L. (1981). Survey of Audit Practices and Procedures. The Michigan CPA,
XXXIII(1), 10-17.
Walther, L. (1980). Evaluating the Adequacy of Client's Insurance Coverage. The Journal of
Accountancy, 36-39.
Report Generated on February 3, 2014
Page 5 of 10
Walther, L. (1980). The Statements on Auditing Standards - An Up-to-Date Capsule Summary.
The Practical Accountant, 13(2), 57-68.
Conference Proceedings
McConnell, Jr., D., Spalding, J., Walther, L. (1988). A Prospective Analysis of Big Eight Market
Share (pp. 124 (pp. 7)). Proceedings of the Southwest Regional Meeting, American
Accounting Association.
Walther, L., McConnell, Jr., D. (1987). Stock Trading on the Basis of Material Nonpublic
Information: Preliminary Evidence and Implications (pp. 237-244). Proceedings of the
Southwest Regional Meeting, American Accounting Association.
Walther, L. (1985). Asset Valuation: Expected Versus Realized Cash Flows (pp. 138-145).
Proceedings of the Southwest Regional Meeting, American Accounting Association.
Walther, L., Foran, M. (1979). CPA Advertising (pp. 104-111). Proceedings of the Southwest
Regional Meeting, American Accounting Association.
Other Intellectual Contributions
Curriculm Materials-Study Guide (Published)
Walther, L. (1996). Study Guide to Accompany Financial Accounting: The Foundation for
Business Success, 4th edition (pp. 410). Cincinnati, OH: South-Western College Publishing.
Curriculm Materials-Study Guide (Published)
Walther, L. (1996). Study Guide, Volume 1, to Accompany Accounting: The Foundation for
Business Success (pp. 303). Cincinnati, OH: South-Western College Publishing.
Curriculm Materials-Study Guide (Published)
Walther, L. (1996). Study Guide, Volume 2, to Accompany Accounting: The Foundation for
Business Success (pp. 325). Cincinnati, OH: South-Western College Publishing.
Software (Published)
Walther, L. (1995). Accounting for Income Taxes (FASB 109). St. Paul, MN: West Publishing.
Software (Published)
Walther, L., Vargo, R. (1995). Financial Accounting Standards Board Update and Review. St.
Paul, MN: West Publishing.
Software (Published)
Walther, L., Moody, V. (1995). Forecasts and Projections. St. Paul, MN: West Publishing.
Software (Published)
Walther, L., Drake, P. (1995). Statement on Auditing Standards Update and Review. St. Paul,
MN: West Publishing.
Curriculum Materials-Instructor's Manual (Published)
Walther, L. (1993). Instructor's Solutions Manual to Accompany Accounting Principles, 4th
edition, Volume 2 (pp. 548). St. Paul, MN: West Publishing Company.
Curriculum Materials-Instructor's Manual (Published)
Walther, L. (1993). Instructor's Solutions Manual to Accompany Accounting Principles, 4th
edition, Volume I (pp. 640). St. Paul, MN: West Publishing Company.
Curriculm Materials-Study Guide (Published)
Report Generated on February 3, 2014
Page 6 of 10
Walther, L. (1993). Study Guide to Accompany Accounting Principles, 4th edition, Volume 1 (pp.
360). St. Paul, MN: West Publishing Company.
Curriculm Materials-Study Guide (Published)
Walther, L. (1993). Study Guide to Accompany Accounting Principles, 4th edition, Volume 2 (pp.
389). St. Paul, MN: West Publishing Company.
Curriculum Materials-Instructor's Manual (Published)
Plunkett, L., Walther, L., Solomon, L. (1993). Teaching Notes for Using Accounting Information:
An Interactive Learning Approach (pp. 70). Saint Paul, MN: West Publishing Company.
Curriculm Materials-Study Guide (Published)
Walther, L. (1992). Study Guide to Accompany Financial Accounting, 3rd edition (pp. 454). Saint
Paul, MN: West Publishing Company.
Curriculum Materials-Case(s) (Published)
Solomon, L., Vargo, R., Walther, L. (1991). Justin Time Clock Company (pp. 31). St. Paul, MN:
West Publishing Company.
Software (Published)
Walther, L. (1990). Bright Idea - A Computerized Practice Set. St. Paul, MN: West Publishing
Company.
Curriculum Materials-Case(s) (Published)
Walther, L. (1990). Classic Auto (pp. 28). St. Paul, MN: West Publishing Company.
Curriculum Materials-Instructor's Manual (Published)
Walther, L. (1990). Instructor's Solutions Manual to Accompany Accounting Principles, 3rd
edition, Volume I (pp. 620). St. Paul, MN: West Publishing Company.
Curriculum Materials-Instructor's Manual (Published)
Walther, L. (1990). Instructor's Solutions Manual to Accompany Accounting Principles, 3rd
edition, Volume II (pp. 513). St. Paul, MN: West Publishing Company.
Curriculum Materials-Case(s) (Published)
Solomon, L., Vargo, R., Walther, L. (1990). Phoenix Appliance (pp. 19). St. Paul, MN: West
Publishing Company.
Curriculm Materials-Study Guide (Published)
Walther, L. (1990). Study Guide to Accompany Accounting Principles, Volume I, 3rd edition (pp.
241). St. Paul, MN: West Publishing Company.
Software (Published)
Walther, L. (1990). The Rapid Runner - A Computerized Practice Set. St. Paul, MN: West
Publishing Company.
Curriculum Materials-Case(s) (Published)
Solomon, L., Vargo, R., Walther, L. (1990). The Wheaton Company (pp. 19). St. Paul, MN: West
Publishing Company.
Curriculm Materials-Study Guide (Published)
Walther, L. (1989). Study Guide to Accompany Financial Accounting, 2nd edition (pp. 281). New
York, NY: John Wiley & Sons.
Curriculum Materials-Case(s) (Published)
Walther, L. (1989). Whispering Wood (pp. 32). New York, NY: John Wiley & Sons.
Report Generated on February 3, 2014
Page 7 of 10
Software (Published)
Solomon, L., Vargo, R., Walther, L. (1987). Computer-Assisted Accounting Tutorials. New York,
NY: Harper & Row.
Curriculum Materials-Instructor's Manual (Published)
Walther, L. (1986). Instructor's Solution Manual to Accompany Accounting Principles, 2nd edition,
Volume 1 (pp. 584). New York, NY: Harper & Row.
Curriculum Materials-Instructor's Manual (Published)
Walther, L. (1986). Instructor's Solution Manual to Accompany Accounting Principles, 2nd edition,
Volume 2 (pp. 585-1068). New York, NY: Harper & Row.
Curriculum Materials-Case(s) (Published)
Walther, L. (1986). Whispering Wood (pp. 16). New York, NY: Harper & Row.
Curriculum Materials-Instructor's Manual (Published)
Walther, L. (1985). Instructor's Solution Manual to Accompany Financial Accounting (pp. 539).
New York, NY: Harper & Row.
Curriculum Materials-Case(s) (Published)
Walther, L. (1984). Castell Electronics (pp. 24). New York, NY: Harper & Row.
letter to editor (Published)
Walther, L. (1983). FASB Statement no. 52, Foreign Currency Translation: Letter to editor: April
issue, p. 39. New York, NY: Journal of Accountancy.
Presentations Given
Walther, L., Annual Meeting of the AAA, "Expanding Your Accounting Classroom With Video
Technology," American Accounting Association, Denver, CO. (August 6, 2011 - August 10,
2011).
Walther, L., Urba, V., Annual Meeting of the AAA, "Uniform CPA Exam! Uniform Standards?
Setting the New Gold Standards," American Accounting Association, Denver, CO. (August 6,
2011 - August 10, 2011).
Walther, L., Annual Meeting of the CAAA, "Expanding Your Accounting Classroom With Video
Technology," Canadian Academic Accounting Association, Toronto, CA. (May 27, 2011 - May
29, 2011).
Grange, V. (Author Only), Skousen, C. (Presenter & Author), Stephens, N. (Author Only),
Walther, L. (Author Only), 2011 AAA Western Region Meeting, "The Role of Accounting
Educators in Entrepreneurship Education: A Proposed Course Course Outline," American
Accounting Association, Newport Beach, California. (April 28, 2011 - April 30, 2011).
Walther, L., "AAACommons Launch," Annual Meeting of the Financial Accounting and Reporting
Section of the American Accounting Association, New Orleans, LA. (2009).
Walther, L., "Effecting Learning Strategies: principlesofaccounting.com," Annual Meeting of the
American Accounting Association, Washington D.C. (2009).
Walther, L., "Effecting Learning Strategies: principlesofaccounting.com," Annual Meeting of the
American Accounting Association, Washington D.C. (2006).
Report Generated on February 3, 2014
Page 8 of 10
SERVICE
Editorial and Review Activities
Editorial Board Member, "AAA Commons," American Accounting Association. (November 2008 Present).
Editorial Board Member, "Business Week Online - Educational Resource Center," (includes
authorship of over 150 abstracts) McGraw-Hill. (August 2006 - Present).
Editor, "West Online CPE for CPAs," West Publishing Company. (1993 - 1998).
General Service
AACSB Accreditation Review
Accounting Team Chair, AACSB, United Arab Emirates University Review Team.
Accounting Team Member, AACSB, Massey University, NZ, Mentor, ongoing.
Accounting Team Chair, AACSB, Texas State University Review Team.
Accounting Team Chair, AACSB, Texas Tech University Review Team.
Accounting Team Chair, AACSB, Southern Illinois University Review Team.
Accounting Team Member, AACSB, University of New Mexico Review Team.
Accounting Team Member, AACSB, Kent State University Review Team.
Accounting Team Member, AACSB, The University of Montana Review Team.
Accounting Team Chair, AACSB, University of Rhode Island Review.
Accounting Team Member, AACSB, Utah State University Review.
College
Committee Chair, BBA Program Review Committee, The University of Texas at Arlington.
Committee Chair, Organized Research Committee, The University of Texas at Arlington.
Committee Member, Petitions Committee, The University of Texas at Arlington.
Secretary, College of Business, The University of Texas at Arlington.
Committee Chair, Undergraduate Curriculum Committee, The University of Texas at Arlington.
Committee Member, University Hearing Panel, The University of Texas at Arlington.
Department
Committee Chair, Accounting Graduate Studies Committee, The University of Texas at Arlington.
Committee Chair, Scholarship Committee, The University of Texas at Arlington.
Report Generated on February 3, 2014
Page 9 of 10
Accounting Accreditation Coordinator, The University of Texas at Arlington, 1992.
Professional/Public
Committee Member, AACSB Accounting Accreditation Committee
Advisory Board, Financial Accounting and Reporting Section, American Accounting Association
President, Federation of Schools of Accountancy
Council Member, City of Fort Worth, Economic Development Council
Conference-Related, Accounting Program Leaders Group/Federation of Schools of Accountancy
Committee Member, Deloitte/Trueblood Committee
Committee Member, Professional Examinations Committee, American Accounting Association
Councilman, Place 7, City of Arlington, City Council
Commissioner, City of Arlington, Landmark Preservation Commission
Member, City of Arlington, Stormwater Management Committee
Chairman, City of Arlington, Planning and Zoning Commission
Student Organization
Faculty Vice President, Beta Alpha Psi, The University of Texas at Arlington and Utah State
University, 2009.
Faculty Advisor, National Association of Black Accountants, The University of Texas at Arlington,
2003.
Consulting
Technical/Professional Work, CI Host, Frito Lay, Handango, West Publishing, et al.
Litigation Consultant, U S Tax Court/Internal Revenue Service, Washington, DC.
Litigation Consultant, various attorneys, Dallas/Ft. Worth.
Founder/Officer/Director, Winscott Service Corporation/sold to a private party, Texas. (1997 2012).
Founder, Outdoor advertising company/sole proprietorship/sold to NASDAQ listed company,
Texas. (1990 - 1999).
Founder/Officer/Director, Emerald Service Corporation/sold to NASDAQ listed company, Texas.
(1987 - 1995).
Report Generated on February 3, 2014
Page 10 of 10