Liming Guan
  • Associate Professor of Accounting


BusAd A-406


(808) 956-7002

Academic Background

  • PhD, Oklahoma State University, 2001
  • MS, Oklahoma State Unviersity, 1998
  • MS, University of Florida, 1996
  • BS, University of Science and Technology of China, 1990

Research Interests

  • Capital market study, information systems, and international accounting

Selected Publications

“Role of Trust and Involvement in the Effectiveness of Digital Third-Party Organization Endorsement” (with Vishal Lala). Mid-Atlantic Marketing Journal. Accepted and forthcoming in winter 2017.

“Window Dressing in Reported Earnings: A Comparison of High-Tech and Low-Tech Companies” (with Fengyi Lin, and Lijuan Zhao). Emerging Markets Finance & Trade 50 (Supplement 1): 254-264. 2014.

"Rounding phenomenon in reported earnings and revenues: evidence from Japan" (with Daoping He). International Journal of Accounting and Information Management 22(1): 68–79. 2014.

“The rounding of revenues and earnings by publicly-listed companies in the United States, 1950 -2010: An empirical analysis” (with Daoping He, and Meihua Koo). International Journal of Management 30(3): 43-53. 2013.

“Convertible Debt Issuance and Earnings Management: Evidence from Japanese Issuers” (with Daoping He). Journal of Forensic and Investigative Accounting 4(2) July-December. 2012 (online).

"Earnings Management and Long-Run Stock Underperformance of Private Placements," (with Daoping He and David Yang). Academy of Accounting and Financial Studies Journal 15(1): 31-58. 2011.

"Heaping in reported earnings: evidence from monthly financial reports of Taiwanese firms," (with Fengyi Lin and Wenchang Fang). Emerging Markets Finance & Trade 47(2): 62-73. 2011.

“Effect of Cultural Environment and Accounting Regulation on Earnings Management: A Multiple Year-country Analysis,” (with Hamid Pourjalali), Asia-Pacific Journal of Accounting and Economics, 17 (2): 99-127. August 2010.

“Critical Factors Affecting the Evaluation of Information Control System with COBIT Framework: A Study of CPA Firms in Taiwan,” (with Fengyi Lin and Wenchang Fang). Emerging Market Finance & Trade 46(1): 42-55. 2010.

"Earnings management and the performance of seasoned private equity placements: evidence from Japanese issuers," (with Daoping He and David Yang). Managerial Auditing Journal 25(6): 569-590. 2010.

Professional Background


  • Associate Professor, School of Accountancy

Professional Involvement

  • American Accounting Association