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.


Carmichael, D., and Holder, W. W., Guide to Audits of Local Governments, Practitioners Publishing Company, Fort Worth, Texas 2008.
Holder, W. W. (2007) "Elements of Financial Statements," Financial Accounting Foundation 14.
Holder, W. W. (2005) "Reality Check: Making Government Accountable," Marshall Magazine 20-24.
Holder, W. W. (2005) "Public Agencies Face Health Care-Cost Crises," Los Angeles times B-1.
Holder, W. W., and Thomas, P. (2005) "The CPA Examination: A Vision Fulfilled," Journal of Accountancy, 200 (1), 35-39.
Holder, W. W., and Babuin, D. (2004) "The Computerized CPA Exam: It's a Whole New Ballgame," California CPA 13-17.
Holder, W. W., "Management Policies in Local Government," in , International City Management Association, 2004 2004.
Holder, W. W., Schermann, K. R., and Whittington, R. (2003) "Materiality Considerations," Journal of Accountancy 61-66.
Holder, W. W. (2003) "Pathways to Improving the Financial Reporting System," Marshall School of Business Magazine 52-53.
Holder, W. W., Arnold, J., and Duggan, J. W. (2001) "What Foreign Filers Need To Know," Financial Executive 22-24.
Holder, W. W., and Mills, C. (2001) "Pencils Down, Computers Up- The New CPA Exam," Journal of Accountancy 57-60.
Holder, W. W., and Arnold, J. L. (1998) "Disclosure of Measurement Uncertainties: Guide to a Financial Reporting Evolution in Progress," Journal of Accountancy 99-105.
Holder, W. W., Williams, J. R., and Stanga, K. (1998) "Intermediate Accounting," Harcourt, Brace, Jovanovich (5th), 1328.
Holder, W. W. (1997) "Changes in Accounting Education at the University of Southern California," Accounting and Finance 11-14.
Holder, W. W., and Arnold, J. (1997) "The SEC's Audit Requirements for Companies Acquired and Equity Investees," Research in Accounting Regulation, JAI Press Inc., II, 145-157.
Holder, W. W. (1996) "Liability Considerations in Deciding to Serve Not-For-Profit Organizations," Outlook (32).
Holder, W. W. (1994) "Improving Business Reporting - A Customer Focus," Special Committee on Financial Reporting, 1992 202.
Holder, W. W. (1993) "Accounting Group Expected to Call for Increase in Data in Annual Reports," The Wall Street Journal 1, 3.
Holder, W. W. (1992) "Special Committee of Financial Reporting: Initial Report," CPA Journal 8-10.
Holder, W. W., The Information Needs of Investors and Creditors, Special Committee on Financial Reporting, 1992 1992.
Holder, W. W., and Miller, J. R. (1989) "Compliance Auditing: The Changing State of the Art," The CPA Journal 28-40.
Holder, W. W., Pincus, K., and Mock, T. J. (1988) "The SEC and Fraudulent Financial Reporting," Research in Accounting Regulation, 2, 167-188.
Holder, W. W. (1988) "Passing the Buck," Outlook, California Society of CPAs 56.
Holder, W. W., Pincus, K., and Mock, T. J., Reducing the Incidence of Fraudulent Financial Reporting: The Role of the Securities and Exchange Commission, SEC and Financial Reporting Institute 1988.
Holder, W. W., Handbook of Governmental Accounting and Finance, John Wiley & Sons 1988.
Holder, W. W. (1987) "Providing Guidance for the Professional's Future Status," Outlook, California Society of CPAs 56-58.
Holder, W. W., The Not-For-Profit Financial Reporting Entity: An Exploratory Study of Current Practice, Philanthropy Monthly 1987.
Holder, W. W., and Holder, C. S. (1986) "Problems of Income Determination for Service Industries," The CPA Journal 54-63.
Holder, W. W., and Hepp, G. W. (1986) "A New Look in Governmental Audits," Journal of Accountancy.
Holder, W. W. (1986) "The Nonbusiness Organization Reporting Entity: An Exploratory Study of Current Practice," Philanthropy Monthly 100.
Holder, W. W., and Arnold, J. (1986) "Impact of Statement 52 on Decisions, Financial Reports, and Attitudes," Financial Executives Research Foundation 156.
Holder, W. W., and Cherrington, J. O., The CPA Examination: A Complete Review, Houghton, Mifflin & Co., New York 1986.
Holder, W. W., Larsen, J., and Williams, D. Z. (1985) "Educational Requirements for Public Accounting," The CPA Journal 36-48.
Holder, W. W., and Holder, C. S. (1984) "Increasing Professionalism and the Governmental Finance Officer," The Bottom Line 42-43.
Holder, W. W. (1984) "Pension Accounting Deficiencies," Los Angeles Business Journal 5.
Holder, W. W., Guy, D., and Holder, C. S. (1984) "The Auditor's Involvement with Additional Information," Corporate Accounting 72-79.
Holder, W. W. (1983) "Expenditure and Liability Recognition in Government," Journal of Accountancy 74-84.
Holder, W. W., and Fountain, J. (1983) "Cost Accounting in Local Government: An Idea Whose Time Has Come," Management Focus 28-29.
Holder, W. W. (1983) "Analytical Review Procedures in Planning the Audit: An Application Study," Auditing: A Journal of Theory and Practice 100-107.
Holder, W. W., Arnold, J., and Williams, J. (1983) "A Laboratory for Establishing Financial Accounting and Reporting Standards," Management Accounting 52-54.
Holder, W. W., and Ham, K. (1982) "A Framework for Building an Accounting Constitution," Journal of Accounting, Auditing, and Finance 110-125.
Holder, W. W., and Griffith, P. (1982) "Financial Reporting by Nonbusiness Organizations: A New Perspective," The National Public Accountant 27-31.
Holder, W. W., and Apostalou, N. (1981) "Financial Reporting for Museums: Current Status and Proposed Changes," The Curator 29-39.
Holder, W. W., and Cherry, A. A. (1981) "Financial Reporting by Government: A Suggested Approach," The Government Accountants Journal 14-233.
Holder, W. W., and Kermer, R., Cost Accounting in California Cities, League of California Cities 1981.
Holder, W. W., and Collmer, S. (1980) "Analytical Review Procedures: New Relevance," The CPA Journal 29-35.
Holder, W. W., Arnold, J., and Mann, M. H. (1980) "International Reporting Aspects of Segment Disclosure," The International Journal of Accounting 125-135.
Holder, W. W. (1980) "The Nonprofit Organization Handbook," The Accounting Review.
Holder, W. W., and Collmer, S. (1980) "Troubled Debt Accounting: A New Relevance," The Louisiana CPA 7-10.
Holder, W. W., and Kushner, W. K. (1980) "The Regulation of Capital Improvements in Health Care Institutions," CPA Quarterly 31-35.
Holder, W. W. (1980) "A Study of Selected Concepts for Government Financial Accounting and Reporting," National Council on Governmental Accounting 69.
Holder, W. W., and Williams, J. R. (1979) "The Usefulness of Financial Statement Disclosures: An Information Dilemma," The Louisiana CPA 53-60.
Holder, W. W., and Freeman, R. J., The Managerial and Cost Accountants Handbook, Dow Jones-Irwin, Homewood, Illinois 1979.
Holder, W. W., and Clay, R. J. (1979) "Criteria for Internal Auditing," Hospital Progress 50-64.
Holder, W. W., and Guy, D. M. (1978) "A Guide to SAS #14: Special Reports," The CPA Journal 79-82.
Holder, W. W. (1978) "Governmental Accounting Concepts Study," Governmental Finance 30-31.
Holder, W. W., Williams, J. R., and Ratcliffe, T. A. (1978) "How to Account for Securities, Malpractice Losses," Hospital Financial Management 12-18.
Holder, W. W., and Anderson, L. M. (1978) "Capital Improvements Regulation in Health Care Institutions," Texas CPA.
Holder, W. W. (1978) "Graduate Level Public Sector Accounting Education: Status and Forecast," The Accounting Review 746-751.
Holder, W. W. (1978) "The Evaluation of Internal Control: A Suggested Approach," Hospital Financial Management 9-12.
Holder, W. W., Mann, M. H., and Ratcliffe, T. A. (1978) "Reporting the Results of Operations," The CPA Journal 78-80.
Holder, W. W. (1978) "Hospital Budgeting: State of the Art," Hospital and Health Services Administration 51-59.
Holder, W. W. (1977) "The Role of the Internal Auditor in Responding to Crises in Local Government," The Internal Auditor 71-81.
Holder, W. W., and Clay Jr., R. J. (1977) "Unasserted Claims: Accounting Measurement & Disclosure," The CPA Journal 83-85.
Holder, W. W., and Mann, M. H. (1977) "FASB Update: SFAS 15 & 16," Texas CPA 12-17.
Holder, W. W., and Clay Jr., R. J. (1977) "A Practitioner's Guide to Accounting for Leases," Journal of Accountancy 61-68.
Holder, W. W., and Nance, C. H. (1977) "Planning for the Audit: Logical Steps Toward Cost Containment," Financial Executive 46-50.
Holder, W. W. (1977) "Independence and the Governmental Auditor," Governmental Finance 44-45.
Holder, W. W. (1976) "Revenue Rocognition Not-for-Profit Organizations," The CPA Journal 9-15.
Holder, W. W., and Ingram, R. W. (1976) "Flexible Budgeting and Standard Costing: Keys to Effective Cost Control," Government Accounts Journal 24-32.
Holder, W. W., and Williams, J. R. (1976) "Working Capital Analysis: Limitations of a Valuable Tool," Banking.
Holder, W. W., and Clay Jr., R. J. (1976) "A Guide to the Translation of Foreign Activities," The National Public Accountant 8-11.
Holder, W. W. (1976) "Administrators Favor Prospective Reimbursement," Hospital Progress 71-74.
Holder, W. W., and Williams, J. R. (1976) "Better Cost Control with Flexible Budgets and Variance Analysis," Hospital Financial Management 12-20.
Holder, W. W. (1975) "Proper Procedures, Yes: Inflexible Rules, No," Texas CPA 6.
Holder, W. W. "Concepts of Statement No. 5, Service Efforts and Accomplishments Reporting,".
Holder, W. W. "Statement No. 52, Accounting and Financial Reporting for Lan and Other Real Estate Held for Investment Endowments,".
Holder, W. W. "Statement No. 53, Accounting and Financial Reporting for Derivative Instruments,".