Hamid Pourjalali

Hamid Pourjalali
  • Professor of Accounting
  • Director of the School of Accountancy
  • Donald A. Corbin Distinguished Professor in Accounting
  • Hawaii Accounting Research Conference Co-Chair
  • Hawaii Accounting Research Doctoral Institute Co-Chair


BusAd C-306a


(808) 956-5578

Academic Background

  • Ph.D., Accounting, Oklahoma State University, 1992
  • MAcc, Modarress University, 1986
  • BA, Business, Minor Compuer Science, 1983

Other Courses

  • ACC 200 Introduction to Accounting
  • ACC 460 Accounting Capstone
  • ACC 583 Cost Accounting

Research Interests

  • Financial, Managerial and International Accounting

Selected Publications

  • “Does consolidation of variable-interest-entities improve the pricing of financial reporting in bank holding companies? Evidence from FAS 166/167”, with Audrey Wen-Shin Hsu and Joshua Ronen, Forthcoming: Journal of Accounting, Auditing & Finance.
  •  “Level 3 Fair Value Disclosures and Crash Risk” with Audrey Wen-shin Hsu and Yi-Ju Song, Journal of Contemporary Accounting & Economics, Volume 14, Issue 3, December 2018, pages 358-372.​​​​​​
  • “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.
  • "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.  

Professional Background

  • Member of Financial Executive International
  • Member of Hawaii Association of CPAs
  • Member of American Accounting Association

Additional Professional References: