Marshall K. Pitman, Ph.D., CPA, CMA

Professor, Accounting

Marshall Pitman


Marshall K. Pitman holds a Ph.D. in accounting from the University of Mississippi, and an MBA and B.S.B. in accounting from the Eastern Illinois University. He joined the accounting faculty at UTSA in 1984. Prior to that he had taught accounting at DePaul University and Eastern Illinois University. Dr. Pitman has worked as an auditor for one of the leading international public accounting firms. He teaches primarily auditing and governmental/not-for-profit accounting.

Dr. Pitman is very active in the accounting profession. For the AICPA Dr. Pitman has served as a member of the council, trustee of the Educational Foundation, chair of the Auditing and Attestation Subcommittee, content (CPA exam) committee, Professional Ethics executive committee, and Technical Standards (ethics) committee. For the TSCPA he has served as treasurer, secretary, board of directors, president of the Board of Trustees of the Education Foundation, editorial board, Professional Ethics executive committee and several other committees and task forces.

Research Interests

  • Auditing, audit fees, and auditor rotation
  • Governmental and not-for-profit financial reporting
  • Accounting/auditing education


  • Ph.D. University of Mississippi
  • MBA Eastern Illinois University
  • B.S.B. Eastern Illinois University


  • “What’s U.S. Tax Got to Do with the FASB’s New Paradigm on Revenue Recognition?” (with Linda Campbell and Kasey Martin), The Journal of Accountancy, June 2017, pp. 62-71.
  • “Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2016-003, Proposed Auditing Standard-The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards,” (with Karl Hackenbrack, Marcus Doxey, Stephen Fuller, Marshall Geiger, Willie Gist, Diane Janvrin and Pamela Roush), Current Issues in Auditing, Vol. 11, No. 1, Spring 2017, pp. C18-C35.
  • “Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association is pleased to provide comments on PCAOB Staff Consultation Paper No. 2015-01, The Auditors’ Use of the Work of Specialists.” (with Jennifer Joe, Diane Janvrin, Dereck Barr-Pulliam, Stephani Mason, Zabi Rezaee, Kerri-Ann Sanderson and Yi-Jing Wu), Current Issues in Auditing, Vol. 9, Issue 2, December 2015, pp. C18-C37.
  • “Comments of the Standards Committee of the Auditing Section of the American Accounting Association on IESBA Consultation Paper Improving the Structure of the Code of Ethics for Professional Accountants,” (with Gregory Gaynor, Diane Janvrin, Mikhail Pevzner and Lourdes White), Current Issues in Auditing, Vol. 9, Issue 1, June 2015, pp. C12-C17.
  • “IFRS and Global Initiative Adoptions by Small Companies: Limited Investor Guidance?—Evidence from The Adoption Of Fin 48 In The U.S.,” (with Linda Campbell), International Journal of Accounting, Auditing and Performance Evaluation, Vol. 11, Issue 2, 2015, pp. 107-129.
  • “An Examination of the Trends in Reporting Non-GAAP Financial Measures in a Post-Regulation G Environment,” with Linda Campbell, Research in Accounting Regulation, Vol. 21, Issue 2, 2009, pp. 100-106.
  • “Auditing the Auditors: A Case on PCAOB Inspection Reports of Registered Public Accounting Firms,” with Brain Daugherty, Current Issues in Auditing, 2009 Vol. 3, Issue 1, pp. B1-B18.
  • “Why Pat Can’t Audit,” The CPA Journal, November 2008, pp. 10-11 (reprinted in Today’s CPA, January/February 2009, pp. 24-26).
  • “The Balance Scorecard and Capital Budgeting,” with James Groff, Oil, Gas & Energy Quarterly, March 2007, pp. 633-647.
  • “CPAs in Public Practice: Which Code of Conduct Do They Use When Faced With an Ethical Dilemma?” with Robin Radtke, Research on Professional Responsibility and Ethics in Accounting, Vol. 10, 2005, pp. 95-122.
  • “Municipal Financial Reporting on the World Wide Web-A Survey of Financial Data Displayed on the Official Websites of the 100 Largest U.S. Municipalities,” with James Groff, Journal of Government Financial Management, Vol. 53, No. 2, Summer 2004, pp. 20-30.