Thomas (Tom) Pearson

Professor of Accounting

Academic Background

Education

Research Interests

  • International Tax (publications include the Journal of the American Taxation Association, Journal of Accounting Education, CCH Journal of Asian Pacific Taxation, and Vanderbilt Journal of Transnational Law).
  • Securities Law (publications include The North Carolina Journal of International Law and Commercial Law and Stanford Journal of Law Business & Finance).
  • Tax Audits and Penalties (publications include Taxes and Taxation for Accountants).
  • Compliance with law or professional/ ethical standards (publications include books, Internal Auditing, Government Finance Review, Accounting Horizons, and Changes).

Selected Publications

Weirich, T., Pearson, T., and Churyk, N. (2017 - summer). Accounting and Auditing Research: Tools and Strategies - 9th ed. Wiley.

Rossing, C. P., Pearson, T., and Nesimi, A. (2016). Strategic Control of Transfer Pricing. International Transfer Pricing Journal, 223-231.

Rossing, C.P. and T. Pearson (2014). Transfer Pricing Knowledge Management Systems. International Transfer Pricing Journal, 21(4), 264-74.

Weirich, T., T. Pearson, and N. Churyk (2013). Accounting & Auditing Research: Tools and Strategies (8th ed). John Wiley & Sons.

Weirich, T., N. Churyk, and T. Pearson (2012). Accounting and Auditing Database Desk Reference (2012). John Wiley & Sons.

N. Churyk, T. Pearson, and T. Weirich (2011). Mastering the Codification and e-IFRS: A Case Approach (2011). John Wiley & Sons.

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

Pearson, T. (2010). Enron's Banks Escape Liability: Reconsidering the Accounting Profession’s Opposition to Private Party Litigation to Prevent Third-Parties from Assisting in Fraud. Journal of Forensic and Investigative Accounting.

Pearson, T. (2010). Enron's Banks Escape Liability. Journal of Forensic and Investigative Accounting, 2(1), 22.

Pearson, T. (2009). New Twist on Insider Trading in the International Financial markets: When Hedge Funds Betray a Creditors Committee Fiduciary Role. Review of Banking and Financial Law (Boston Univ), 28(1), 165-220.

Pearson, T. (2008). Proposed International Legal Reforms for Reducing Transfer Pricing Manipulation of Intellectual Property. N.Y.U. Journal of International Law and Politics, 40(2), 541-596.

Mark, G., Pearson, T. (2008). Corporate Cooperation During Investigations and Audits. Stanford Journal of Law, Business & Finance, 13(1), 81.

Pearson, T., Pearson, J. L. (2007). Protecting Global Financial Market Stability and Integrity: SEC Regulation of Hedge Funds. North Carolina J. International Law and Commercial Regulation, 33(1), 85.

Pearson, T., Mark, G. (2007). Investigations, Inspections, and Audits in the Post-SOX Environment. Nebraska Law Review, 86(1), 43-118.

Pearson, T. (2006). Preparing Multinational Companies for Transfer Pricing Audits of Intangibles. BYU International Law and Management Review, 2(1), 159-200.

Pearson, T. (2005). Creating Accountability: Increased Legal Status of Accounting and Auditing Authorities in the Global Capital Markets (U.S. and E.U.). The North Carolina Journal of International Law and Commercial Regulation, 31(1), 66-143.

Pearson, T., Pearson, J. (2004). 2003 Important State Developments in State and Local Tax: Hawaii. The State and Local Tax Lawyer, 9, 213-214.

Hippensteele, S., Pearson, T. (1999). Responding Effectively to Sexual Harassment: Victim Advocacy, Early Intervention and Problem Solving. Changes, Jan./Feb. 1999, 2-12.

Pearson, T., Gregson, T., Wendell, J. (1998). A Primer for Internal Auditors Considering Whistleblowing. Internal Auditing, 13(May/June), 9-19.

Pearson, T., Wendell, J., Gregson, T. (1998). Auditor Rotation Policies of Governmental Entities. Government Finance Review, 14(April 1998), 61-62.

Pearson, T., Schmidt, D. (1998). Transfer Pricing Tax Concerns for Global Financial Companies. Taxes, 76(July), 23-33.

Schmidt, D., Pearson, T. (1992). Proposed U.S. Transfer Pricing Regulations: A New Analytical Framework. CCH Journal of Asian Pacific Taxation, 4(Nov./Dec.), 7-13.

Pearson, T., Schmidt, D. (1992). Inventory Valuation Plays a Large part in Retial Audits. Warren Gorham & Lamont's IRS Practice Alert, 5(13), 6-7.

Pearson, T., Schmidt, D. (1992). Specialized Industry Audits Are Easier with Special Guidelines. Warren Gorham & Lamont's IRS Practice Alert, 5(12), 3-5.

Pearson, T., Schmidt, D. (1992). Industry Specialists Play a Major Role in Industry Audits. Warren Goham & Lamont's IRS Practice Alert, 5(10), 6-7.

Pearson, T., Murphy, K. (1991). A Primer on Multinational Tax Research. Journal of the American Taxation Association, 13(Fall 1991), 87-95.

Pearson, T., Murphy, K. (1991). Introducing Students to Research on Foreign Taxes. Journal of Accounting Education, 9, 63-77.

Pearson, T., Schmidt, D. (1991). Ozone-Depleting Chemicals Tax Has Widespread Application. Tax Adviser, 22(April 1991), 257-265.

Pearson, T., Schmidt, D. (1991). Tax Audit Issues and Techniques for the Petroleum Industry. Oil & Gas Tax Quarterly(Dec.), 235-256.

Schmidt, D., Pearson, T. (1991). Disclosure Can Avoid Many Accuracy and Preparer Penalties. Taxation for Accountants, 46, 260-266.

Pearson, T., Schmidt, D. (1991). Information Reporting, Record Maintenance, and Transfer Pricing Audits of Foreign and Foreign-Owned Corporations. Taxes, 69 (Mar.), 172-180.

Pearson, T., Schmidt, D. (1991). United States Information Reporting, Record Maintenance, and Transfer Pricing Audits of Foreign and Foreign-Owned Corporations. The CCH Journal of Asian Pacific Taxation, 3(July/Aug.), 12-18.

Gramlich, J., Pearson, T., Solether, R. (1990). The New Adjusted Current Earnings Component of the Corporate Alternative Minimum Tax. Journal of Corporate Taxation, 17 (Autumn 1990), 251-261.

Harrison, K., Pearson, T. (1989). Communications Between Auditors and Attorneys for the Identification and Evaluation of Litigation, Claims, and Assessments. Accounting Horizons, 4(June 1989), 76-84.

Schmidt, D., Pearson, T. (1989). Tax Provisions Relating to the Drought. Taxes, 67(March 1989), 170-177.

Pearson, T., Schmidt, D. (1988). How States Can Circumvent National Bellas Hess and Collect Use Taxes from Mail Order Houses. Journal of State Taxation, 7(Fall 1988), 243-254.

Pearson, T., McClelland, Schmidt, D. (1988). Scholarships. Tax Ideas, 1988, 11,011.

Pearson, T., Schmidt, D. (1988). Real  Estate Mortgage Investment Conduits. Tax Adviser, 19, 397-410.

Pearson, T., Schmidt, D. (1988). Transfer Pricing Tax Concerns for Global Financial Companies. Taxes, 76(July 1988), 23-33.

Schmidt, D., Pearson, T. (1987). Penalties and Estimated Tax Payments for Individuals and Entities Are Now Tougher. Taxation for Accountants, 39(Nov. 1987), 330-335.

Pearson, T. (1987). The Broad Definition of an Income Tax Preparer. Journal of the Institute of Certified Financial Planners, 8(Spring), 41-47.

Pearson, T. (1984). State Taxation of Foreign Source Income Through Worldwide Combined Reporting. Vanderbilt Journal of Transnational Law, 17(Winter), 95-155.

Teaching

Honors

  • Hawaii Society of Certified Public Accountants (HSCPA) Achievement in Accounting Education Award 2008 
  • George A. Katz Memorial Award for academic excellence in securities law 2005
  • Beta Alpha Psi Teaching Award (several times)
  • Shidler MAcc Profesor of the  Semester (2017, 2016, 2010)
  • CBA Teaching Excellence 
  • Dennis Ching Teaching Excellence (2011, 2006, 1994, 1991)
  • Mortar Board 
  • University of Hawai‘i Board of Regents Medal for Excellence in Teaching (1994)

Professional Background

Academic Work Experience

Professional Work Experience

  • Hospital Corporation of America (human resources, M&A, and legal departments)

Journal Editorial Board Member

  • Graduate Editor, NYU Journal of International Law and Politics, 2004-2005
  • Book Review Editor, Vanderbilt Journal of Transnational Law, 1983-1984

Professional Affiliations and Industry Credentials

  • Certified Public Accountant (Wyoming certificate 1986, currently inactive)
  • Licensed Lawyer (Colorado 1986, currently inactive) 
  • American Taxation Association and American Accounting Association
  • Financial Executives International
  • Hawaii Society of CPAs
  • International Fiscal Association 
  • Various other professional organizations

Additional Information

Faculty Advisor

tpearson's picture
University of Hawai‘i at Mānoa
Shidler College of Business
2404 Maile Way
Honolulu
HI
96822
USA

Room

D-306

Contact Info

Phone
(808) 956-7591

Websites