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
  • International Accounting

Selected Publications


"Examining the D&O Insurance Effect on Managerial Ability," (Fengyi Lin, Liming Guan, Chia-Ling Ho, and Teng-Shih Wang). Finance Research Letters, accepted and forthcoming. Published by Elsevier. Electronic version available on the journal’s website since July 2021.

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

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

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

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

Professional Background & Involvement 


Additional Professional References 

Liming Guan's Resume