Faculty at the University of Hawaiʻi at Mānoa's School of Accountancy (SOA) are active researchers. Half of SOA's tenure-track accounting faculty hold endowed chairs.The SOA’s commitment to excellence is reflected in its track record of generating leading research in international accounting and information systems. The SOA is committed to providing its students with an education that is practice-relevant and research-led, and developing students' abilities to think independently and work collaboratively. Because the SOA’s tenured and tenure-track academic faculty are active researchers, students are continually exposed to fresh ideas and current knowledge. Practical learning experiences are incorporated throughout the SOA’s programs. Research workshops are regularly held at SOA, especially for preparing the Ph.D. students.

SOA Faculty Research

SOA faculty conduct various types of high quality academic and professional research in accounting, auditing, information systems, taxation, business, and related fields. A summary of the faculty research is provided below, but please use the Faculty Directory link on the left to view SOA faculty member and his or her selected publications.

Professor Shirley Daniel, Ph.D., CPA, conducts research focused on international comparative manufacturing and accounting practices, and international corporate governance. Her research has been published in numerous journals including Asian Business and Management, Accounting Organizations and Society, Asia Pacific Journal of Management, Auditing: Practice and Theory, Journal of International Business Studies, and Management International Review. She is a member of the editorial boards of Management International Review, and the Journal of Teaching in International Business.

Professor Roger Debreceny, Ph.D., FCPA, CGEIT is a Shidler College Distinguished Professor. His research interests are primarily in accounting information systems, IT audit and the application of technology to corporate disclosure and transparency. Recent papers include “Issues with the Communication and Integrity of Audit Reports when Financial Reporting shifts to an Information-Centric Paradigm,” “A Taxonomy to Guide Research on the Application of Data Mining to Fraud Detection in Financial Statement Audits,” “Institutionalized Online Access to Corporate Information And Cost Of Equity Capital,” and “IT Governance and Process Maturity: A Multinational Field Study.” Roger is the Senior Editor of the Journal of Information Systems. He also sits on eight editorial boards including the European Accounting Review and the Journal of Accounting and Public Policy.

Professor Liming Guan, Ph.D., works in a range of areas including international accounting and forensic accounting. Recent papers include “Firms with Biased Rounding of Earnings,” “Earnings Management and Long-Run Underperformance of Private Placements” and “Corporate Fibs.”

Professor Boochun Jung, Ph.D., is a Shidler College Distinguished Associate Professor. He researches in the market impact of stock analysts’ forecasts, international accounting and a range of financial accounting issues. Recent papers include “Financial Reporting Quality and Labor Investment Efficiency,” “Earnings Smoothing Activities of Firms to Manage Credit Ratings” (both published in Contemporary Accounting Research), and “Do Financial Analysts’ Long-term Growth Forecasts Matter? Evidence from Stock Recommendations and Career Outcomes” (published in the Journal of Accounting and Economics.

The primary research interests of Professor Tom Pearson, JD, LL.M., CPA, are in the areas of taxation and creating stronger professional research in taxation, accounting, and auditing, such as his book entitled Accounting and Auditing Database Desk Reference. A recent paper published by Dr. Pearson is "Transfer Pricing Knowledge Management Systems" (published in the International Transfer Pricing Journal).

Professor Hamid Pourjalali, Ph.D., holds the Donald A. Corbin Distinguished Professor in Accounting. He researches primarily in the area of international accounting. Recent papers in this area include “The Impact of IAS No. 27 on the Market's Ability to Anticipate Future Earnings” (published in Contemporary Accounting Research), “Economic Reasons for Reporting Property, Plant, and Equipment at Fair Market Value by Foreign Cross-listed Firms in the U.S.,” and “Effect of Cultural Environment and Accounting Regulation on Earnings Management: A Multiple Year-country Analysis.” Dr. Pourjalali sits on the editorial board of the Asian Journal of Accounting and Governance.

Professor Jenny Teruya, Ph.D., CPA, also researches in international accounting. A recent paper in the area is “Sticky Selling, General, and Administrative Cost Behavior and its Changes in Japan.”

Professor Tawei (David) Wang, Ph.D., CPA, CIA, is the holder of the Accuity LLP Accounting Faculty Fellowship. His primary research areas are in information security management and IT management. He has published in leading academic journals, including Information Systems Research, Decision Support Systems, European Journal of Information Systems, Information and Management, Information Systems Journal, Journal of Accounting and Public Policy, Journal of Banking and Finance, Journal of Information Systems, among others. Dr. Wang received two Shidler College’s Outstanding Junior Faculty research award in 2013 and 2014 and four outstanding reviewer awards from academic journals. He is also the program chair of the 2015 Annual Pre-ICIS Workshop on Accounting Information Systems, the minitrack co-chair for HICSS 2016 and track co-chair for PACIS 2016.

Professor John Wendell, Ph.D., CPA, works primarily in the application of statistical techniques to accounting and auditing. Recent papers are on “Bias in Stabilized Sieve Sampling” and “Using Digit Analysis to Evaluate Financial Reporting Risk in the Enterprise Risk Management Process.”

Professor David Yang, Ph.D., CMA, co-published the first comprehensive English book on Chinese Accounting and Auditing after China's Accounting reform of 1993, Accounting and Auditing in China (1998, Ashgate). Research conducted is primarily in financial accounting, international accounting and sustainability accounting. Recent papers published by Dr. Yang are "Sustainability Accounting Reporting: A Survey on 30 U.S. Dow-Jones Companies,” "The U.S. Sarbanes-Oxley Act and Constructive Proposal of International Control Systems Self-Reinforcing Mechanism in China," and “Factors Affecting the Adoption of IFRSs.” Dr. Yang is a member of the Editorial Board of the International Journal of Management Theory and Practices.

Professor Jian Zhou, PhD, holds the Lloyd Fujie/Delotte Foundation Distinguished Accounting Professorship. The focus of his research agenda is in auditing and financial accounting. Recent papers are “The Effect of Shareholder Rights and Insider Ownership on Earnings Management,” “The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality,” “National Level, City Level Auditor Industry Specialization and Analyst Forecast Properties,” “Internal Control Weaknesses and Client Risk Management,” “Audit Committee, Board Characteristics and Auditor Switch Decision by Andersen’s Clients” (published in Contemporary Accounting Research). Dr. Zhou is a member of the editorial board of Auditing: A Journal of Practice and Theory and in 2014 received the Award for Outstanding Service to the journal.