Shirley Daniel

Shirley Daniel
  • Professor of Accounting (Emeritus Professor)
  • Director of Center for International Business Education and Research (CIBER)
  • Director of Pacific Asian Management Institute (PAMI)


BusAd B-201


(808) 956-3249

Academic Background

  • Taught at the University of Hawaii since 1986
  • PhD, Oklahoma State, 1985
  • MS, Oklahoma State, 1976
  • CPA, Oklahoma 1976
  • BS, Oklahoma State, 1975

Other Courses

  • ACC 418 Auditing
  • MGT 670 (Alpha) International Management and Industrial Relations

Research Interests

  • Comparison of Manufacturing Practices
  • Auditing in the United States and Japan

Selected Publications

“Relationships between the Institutional Environment and Corporate Governance Practices: Implications for Emerging versus Developed Countries" (2020) with J. Cieslewicz, and J, Kim. Accountancy Business and the Public Interest, (19-2020), 60-91.

“U.S. Business Needs for International Expertise by Functional Business Discipline,” (2019) with F. Xie, and B. Kedia, Journal of International Business Education (14), Neilson Journals Publishing. 

“Religion and Corporate Governance: Evidence from 32 countries,” (2016) With Jaehyeon Kim, Asia-Pacific Journal of Financial Studies, Volume 45 Issue 2, April.

"Raising quality consciousness among Chinese manufacturing personnel: Testing the effectiveness of performance management tools," (2013) With D. Y. Lee, and W. D. Reitsperger, Asia Pacific Journal of Management, October 2013, DOI 10.1007/s10490-013-9366-4.

“The Impact of National Economic Culture and Country-Level Institutional Environment on Corporate Governance Practices: Theory and Empirical Evidence,” (2012)  with J. Cieslewicz, and H. Pourjalali, H. Management International Review, 52(3:2012), 365-394.

Awards & Honors

  • Presidential Citation for Meritorious Teaching
  • Dennis Ching Teaching Award
  • CBA Teaching Excellence