University of Southern California

William Holder
Dean of the Leventhal School of Accounting, Alan Casden Dean's Chair, & Professor of Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

DBA, MAcc, University of Oklahoma; BS, Oklahoma State University


William Holder is an expert on financial accounting and reporting, and auditing. His research has been published in The Journal of Accountancy, The Accounting Review, the Financial Executive, and The CPA Journal. He is a recipient of the Gold Medal Distinguished Achievement in Accounting Education Award. Professor Holder served as a member of the American Institute of CPAs and chaired its audit committee.


Guide to Audits of Local Governments 2008
Elements of Financial Statements 2007
Reality Check: Making Government Accountable 2005
Public Agencies Face Health Care-Cost Crises 2005
Management Policies in Local Government 2004
Materiality Considerations 2003
Pathways to Improving the Financial Reporting System 2003
Pencils Down, Computers Up- The New CPA Exam 2001
Disclosure of Measurement Uncertainties: Guide to a Financial Reporting Evolution in Progress 1998
Intermediate Accounting 1998
Changes in Accounting Education at the University of Southern California 1997
The SEC's Audit Requirements for Companies Acquired and Equity Investees 1997
Liability Considerations in Deciding to Serve Not-For-Profit Organizations 1996
Improving Business Reporting - A Customer Focus 1994
Accounting Group Expected to Call for Increase in Data in Annual Reports 1993
Special Committee of Financial Reporting: Initial Report 1992
The Information Needs of Investors and Creditors 1992
Compliance Auditing: The Changing State of the Art 1989
The SEC and Fraudulent Financial Reporting 1988
Passing the Buck 1988
Handbook of Governmental Accounting and Finance 1988
Reducing the Incidence of Fraudulent Financial Reporting: The Role of the Securities and Exchange Commission 1988
Providing Guidance for the Professional's Future Status 1987
The Not-For-Profit Financial Reporting Entity: An Exploratory Study of Current Practice 1987
Problems of Income Determination for Service Industries 1986
A New Look in Governmental Audits 1986
Impact of Statement 52 on Decisions, Financial Reports, and Attitudes 1986
The CPA Examination: A Complete Review 1986
The Nonbusiness Organization Reporting Entity: An Exploratory Study of Current Practice 1986
Educational Requirements for Public Accounting 1985
The Use of Analytical Procedures in Review and Audit Engagements 1985
Increasing Professionalism and the Governmental Finance Officer 1984
Pension Accounting Deficiencies 1984
The Auditor's Involvement with Additional Information 1984
Expenditure and Liability Recognition in Government 1983
Cost Accounting in Local Government: An Idea Whose Time Has Come 1983
Analytical Review Procedures in Planning the Audit: An Application Study 1983
A Laboratory for Establishing Financial Accounting and Reporting Standards 1983
A Framework for Building an Accounting Constitution 1982
Financial Reporting by Nonbusiness Organizations: A New Perspective 1982
Financial Reporting for Museums: Current Status and Proposed Changes 1981
Financial Reporting by Government: A Suggested Approach 1981
Cost Accounting in California Cities 1981
Analytical Review Procedures: New Relevance 1980
International Reporting Aspects of Segment Disclosure 1980
The Nonprofit Organization Handbook 1980
Troubled Debt Accounting: A New Relevance 1980
The Regulation of Capital Improvements in Health Care Institutions 1980
A Study of Selected Concepts for Government Financial Accounting and Reporting 1980
The Usefulness of Financial Statement Disclosures: An Information Dilemma 1979
The Managerial and Cost Accountants Handbook 1979
Criteria for Internal Auditing 1979
A Guide to SAS #14: Special Reports 1978
Governmental Accounting Concepts Study 1978
How to Account for Securities, Malpractice Losses 1978
Capital Improvements Regulation in Health Care Institutions 1978
Graduate Level Public Sector Accounting Education: Status and Forecast 1978
The Evaluation of Internal Control: A Suggested Approach 1978
Hospital Budgeting: State of the Art 1978
Reporting the Results of Operations 1978
The Role of the Internal Auditor in Responding to Crises in Local Government 1977
Unasserted Claims: Accounting Measurement & Disclosure 1977
FASB Update: SFAS 15 & 16 1977
A Practitioner's Guide to Accounting for Leases 1977
Planning for the Audit: Logical Steps Toward Cost Containment 1977
Independence and the Governmental Auditor 1977
Revenue Rocognition Not-for-Profit Organizations 1976
Flexible Budgeting and Standard Costing: Keys to Effective Cost Control 1976
Working Capital Analysis: Limitations of a Valuable Tool 1976
A Guide to the Translation of Foreign Activities 1976
Administrators Favor Prospective Reimbursement 1976
Better Cost Control with Flexible Budgets and Variance Analysis 1976
Proper Procedures, Yes: Inflexible Rules, No 1975
Concepts of Statement No. 5, Service Efforts and Accomplishments Reporting
Statement No. 52, Accounting and Financial Reporting for Lan and Other Real Estate Held for Investment Endowments
Statement No. 53, Accounting and Financial Reporting for Derivative Instruments