SOA Research (Innovative & Relevant) at University of Hawaii at Manoa

Research - Innovative & Relevant

Accounting faculty at the University of Hawaiʻi at Mānoa's School of Accountancy (SOA) are active researchers. Almost 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 ManagementAccounting 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.

Professor Tom Pearson, JD, LL.M., CPA, recently published "Transfer Pricing Knowledge Management Systems," published in the International Transfer Pricing JournalIn 2017, he co-authored the 9th edition of a textbook published by Wiley entitled Accounting and Auditing Research. He has also published in various leading law reviews such as Stanford Journal of Law Business & Finance and The North Carolina Journal of International Law and Commercial Law, winning a securities law award at N.Y.U. in 2005. Pearson has published in American Accounting Association journals such as Accounting Horizons and Journal of the American Taxation Association, as well as leading professional journals in taxation, such as The Tax Adviser and Taxes

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), “ "Does International Accounting Standard No. 27 Improve Investment Efficiency?” (Published in  Journal of Accounting, Auditing & Finance),“The Association between Firm Characteristics and CFO’s Opinions on the Fair Value Option for Non-Financial Assets,” (published in Advances in Accounting, incorporating Advances in International Accounting), "Economic Reasons for Reporting Property, Plant, and Equipment at Fair Market Value by Foreign Cross-listed Firms in the U.S., (Published in  Journal of Accounting, Auditing & Finance)" Dr. Pourjalali sits on the editorial board of the Asian Journal of Accounting and Governance and he is  the editor of "International Journal of Accounting, Auditing and Taxation."

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 Tu Xu, Ph.D., is an assistant professor. His primary research interests lie in how institutional and environmental features shape investors’ and auditors’ judgments and decision-making. His primary research methodology is behavioral experimental.

Professor David Yang, Ph.D., CMA, CFM, 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 "Does the 2010 SEC Climate Change Disclosure Guidance Change Firms’ Corporate Social Responsibility Reporting?" 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. His primary research interest is in auditing and financial accounting. Recent papers are “Do Banks Price Independent Directors' Attention?” (Forthcoming in Journal of Financial and Quantitative Analysis) “The Monitoring Effectiveness of Co-opted Audit Committees” (Forthcoming in Contemporary Accounting Research), “Languages and Earnings Management” (published in Journal of Accounting and Economics), “Audit Committee, Board Characteristics and Auditor Switch Decision by Andersen’s Clients” (published in Contemporary Accounting Research), “Auditor Reputation, Auditor Independence and the Stock Market Reaction to Andersen’s Clients” ((published in Contemporary Accounting Research). Dr. Zhou has been a member of the editorial board of Auditing: A Journal of Practice and Theory since 2011 and received the Award for Outstanding Service to the journal in 2014. Dr. Zhou won the 2016 Award for Outstanding Service to the American Accounting Association Auditing Section and the 2017 Shirley M. Lee Faculty Research Award.