Hamid Pourjalali

Hamid Pourjalali
  • Professor of Accounting
  • Director of the School of Accountancy
  • Donald A. Corbin Distinguished Professor in Accounting


BusAd C-306a


(808) 956-5578

Academic Background

  • Ph.D., Accounting, Oklahoma State University, 1992

Research Interests

  • Financial and International Accounting

Selected Publications

  • “Does International Accounting Standard No. 27 Improve Investment Efficiency?” with Audrey Wen-hsin Hsu and Boochun Jung, Journal of Accounting, Auditing & Finance, Volume 30, Issue 4, October 2015, pages 484-508.

  • “The Impact of IAS No. 27 on the Market's Ability to Anticipate Future Earnings,” with Audrey Wen-hsin Hsu, Contemporary Accounting Research, Volume 32, Issue 2, pages 789–813, Summer 2015.

  • “The Association between Firm Characteristics and CFO’s Opinions on the Fair Value Option for Non-Financial Assets,” with Boochun Jung, Eric Wen, and Shirley Daniel, Advances in Accounting, incorporating Advances in International Accounting 29 (2013), pp. 255-266.
  • "Economic Reasons for Reporting Property, Plant, and Equipment at Fair Market Value by Foreign Cross-listed Firms in the U.S.” with Khin Phyo Hlaing, Journal of Accounting, Auditing & Finance, Volume 27, No. 4, October 2012, pp. 557-576.  
  • “The Impact of Culture and Country Level Infrastructure on Corporate Governance Practices:  Theory and Empirical Evidence,” with Shirley Daniel and Joshua Cieslewicz, Management International Review, Volume 52, No. 3, 2012, pp. 365-394.
  • “Management Accounting Information systems: A Case of a Developing Country – Vietnam”, with Michele Pomberg, Shirley Daniel and Marinilka Kimbro, Asia-Pacific Journal of Accounting and Economics, Volume 19, Issue 1, May 2012, pp. 100-114.
  • “Effect of Cultural Environment and Accounting Regulation on Earnings Management: A Multiple Year-country Analysis,” with Liming Guan, Asia-Pacific Journal of Accounting and Economics, Volume 17, No. 2, August 2010, pp 99-127.

Professional Background 

Professional Involvement

  • Member of American Accounting Association
  • Member of European Accounting Association