Larry Walther, Ph.D., CPA, CMA

Larry Walther is Associate Professor and Chair of the Department of Accounting at the University of Texas at Arlington. He is the author of numerous articles and books on accounting subject matters and is a frequent consultant to businesses on complex financial accounting issues. He has public accounting and industry experience and has piloted several businesses from start-up to successful sale to larger public corporations. His latest academic endeavor is an online textbook that can be viewed at He holds a PhD from Oklahoma State University and an MPA and BBA from University of Texas at Arlington.

Recent Reviews All Reviews

Planning for a Low-Tax, High-Deficit World

Higher, lower, then higher? What will be the trend in tax rates, given the current political climate for a tax cut, but the longer term outlook for growing deficits? Answers to these questions will have a significant impact on tax planning.

Health Care Needs the Individual Mandate

How can the tax code be used for policy management, not just revenue production?

A Tax Showdown at the Border

The big battle over a border adjusted tax has begun. In one corner are the manufacturers, and in the other corner are the retailers. Their after-tax income are table stakes, but many claim typical shoppers would be the ones getting the real bruises. This article could not have been better written to explain the proposed BAT and its potential impact.

If Not Dodd-Frank, Then... What?

The details of the Dodd-Frank Act generally stipulate that banks maintain significant equity in relation to assets. This regulation is the center of a long-swirling controversy, and leading Congressional members as well as the President have promised repeal. In the meantime, the Dodd-Frank Act provides a perfect example of how accounting and accounting-based ratios bear on practice and is a great tool for opening a classroom discussion of these topics.

SEC's Acting Chair Acts LIke He Runs the Place

Top leadership at the SEC of course depends on who runs the White House. Leadership transitions are usually accompanied by a new president, and this period is no different. Well, maybe just a bit different. The current Acting SEC head is not just an actor but is moving aggressively to roll back regulations that could lessen the work for audit firms.