Nicholas J. Hallman is Associate Professor of Accounting at the McCombs School of Business, University of Texas at Austin, and Senior Scholar for AI Initiatives at the Salem Center for Policy. He earned his Ph.D. in Accounting from the University of Missouri and previously worked as an auditor at Deloitte. His research focuses on auditors and other information intermediaries in financial markets, examining topics such as audit quality, competition, and regulatory impacts. His work has been published in leading journals including Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, and Auditing: A Journal of Practice & Theory. Nicholas also serves on editorial boards for major accounting journals and teaches courses on auditing and data analytics for accounting students.