Shirley Daniel

Professor of Accounting

Academic Background

  • Ph.D., Oklahoma State, 1985
  • M.S., Oklahoma State, 1976
  • CPA, Oklahoma 1976
  • B.S., Oklahoma State, 1975
  • Taught at the University of Hawaii since 1986

Research Interests

  • Comparison of manufacturing practices and auditing in the United States and Japan.

Selected Publications

Kim, Jaehyeon and Daniel, Shirley J. (2016) “Religion and Corporate Governance: Evidence from 32 countries” Asia-Pacific Journal of Financial Studies, Volume 45 Issue 2, April 2016.

Daniel, S.J., Lee, D.Y., Reitsperger, W.D. (2013) "Raising quality consciousness among Chinese manufacturing personnel: Testing the effectiveness of performance management tools," Asia Pacific Journal of Management, October 2013, DOI 10.1007/s10490-013-9366-4.

Jung, B., Pourjalali, H., Wen, E., Daniel, S. (2013) “The association between firm characteristics and CFO’s opinions on the fair value option for non-financial assets,” Advances in Accounting Incorporating Advances in International Accounting, (2013) 29, (2), December 2013, pp. 255-266, DOI 10.1016/j.adiac.2013.03.002.

Pourjalali, H., Pomberg, M., Daniel, S., Kimbro, M. (2012). Interaction of management accounting information system and logistics functions: A case of a developing county – Vietnam. Asia-Pacific Journal of Accounting and Economics, 19(1), 100-114.

Daniel, S., Cieslewicz, J., Pourjalali, H. (2012). The Impact of National Economic Culture and Country-Level Institutional Environment on Corporate Governance Practices:  Theory and Empirical Evidence. Management International Review, 52(3:2012), 365-394.

Daniel, S., Cieslewicz, J., Pearson, T. (2011). State Regulation's Significant Impact on Corporate Governance Practices and Earnings Management. Asia-Pacific Journal of Accounting and Economics, 18(2), 105-124.

Ramburuth, P., Daniel, S. (2011). Integrating Experiential Learning and Cases into International Business. Journal of Teaching International Business, 22(1), 38-50.



  • ACC 418 - Auditing
  • ACC 620 - (International)
  • BUS 616 (Managerial) Previously BUS 614
  • BUS 660 (Business Policy and Strategy)
  • MGT 670 (Japanese Management Systems)


  • Presidential Citation for Meritorious Teaching
  • Dennis Ching
  • CBA Teaching Excellence

Professional Background


  • Professor, CPA
  • Director of Center for International Business Education and Research (CIBER)
  • Director of Pacific Asian Management Institute (PAMI)
  • Previously Acting Director of the School of Accountancy (SOA)

Work Experience

  • Audit Manager, Arthur Young (6 years)

Service Activities

  • Editorial Board member, Management International Review

  • Editorial Board member, Journal of Teaching International Business

  • Director of the Pacific Asian Management Institute

  • Executive Secretariat for the Pacific Asian Consortium for International Business Education and Research (PACIBER)

  • Hawai'i Chapter of Women Corporate Directors, chapter co-chair 

  • Member and past president, Hawai'i Society of CPAs

  • Member, FEI (Financial Executive Institute)

  • Member, National Association of Corporate Directors

Additional Information

Faculty Advisor

  • Previously, Accounting Club

Long Biography

sdaniel's picture
University of Hawai‘i at Mānoa
Shidler College of Business
2404 Maile Way



Contact Info

(808) 956-3249
(808) 956-9888