- Professor of Accounting
Room
Phone
Academic Background
- New York University, New York, NY – LL.M. (in taxation), 2005
- University of Denver - Denver, CO - LL.M. (in taxation), 1987
- Vanderbilt University - Nashville, TN - J.D./ M.B.A., 1984
- Dartmouth College - Hanover, NH - A.B. (policy studies), 1980
Courses Taught
Innovation, Impact, and Engagement
Pearson has developed innovative skills-based courses for accounting education at UH-Manoa. He has extended the idea in a stream of educational research by educating others about professional research by co-authoring the textbook Accounting and Auditing Research: Tools and Strategies published by Wiley, a premier publisher of business education materials. Now in its 11th edition, Pearson’s textbook has helped educate students for decades at over one hundred universities.
The impact of Pearson’s research is best illustrated by comparing his tax research with the “Global Agreement on Corporate Tax.” Pillar One redirected some of the taxes that MNEs pay to the countries where their products or services are sold, rather than going only to the country they’re headquartered in. Pillar Two provides a global minimum effective tax rate. Pearson’s article “Proposed International Reforms for Reducing Transfer Pricing Manipulation of Intellectual Property,” 40 N.Y.U. J. INT’L L. & POL. 541, 587 (2008) stated: “This Note proposes three major international legal reforms to more effectively reduce abusive tax avoidance by MNE Groups. The first proposal is to incorporate a minimum tax … to prevent MNE Groups from escaping significant tax on their IP… The third proposal is to apply formulary apportionment to determine the amount of income from IP allocable to these MNEs.”
Pearson’s engagement with his students is illustrated with his collection of leading teaching awards that he has received over the years, including The University of Hawaii Board of Regents award, the Shidler College’s Dennis Ching award, and various other awards. Engagement in his research is shown by his receipt of the prestigious George A. Katz award in securities law at NYU, as well as his continued publication in a wide variety of respected academic and professional journals. Engagement in service to the university is illustrated by his periodic leadership as the Shidler College Faculty Senate President.
Research Interests
- International Tax (pubs include the Journal of the American Taxation Association, Journal of Accounting Education, CCH Journal of Asian Pacific Taxation, and Vanderbilt Journal of Transnational Law).
- Securities Law (pubs include The North Carolina Journal of International Law and Commercial Law and Stanford Journal of Law Business & Finance).
- Tax Audits and Penalties (pubs include Taxes and Taxation for Accountants).
- Compliance with law or professional/ ethical standards (pubs include books, Internal Auditing, Government Finance Review, Accounting Horizons, and Changes).
Selected Publications
- Weirich, T., Churyk, N., Pearson, T., (2024). Accounting and Auditing Research: Tools and Strategies - 11th ed. (pp. 260). Wiley.
- Churyk, N., Ndicu, M., Pearson, T. 2023. Fostering Professional Research Skills in the Undergraduate Accounting Curriculum. Advances in Accounting Education 27: 29-57.
- Plesner-Rossing, J. C., Pearson, T. (2022). International Transfer Pricing of Intra-Group Services: The Soft Drink Case. Journal of Accounting Education 61: (article 100815).
- “Tax Governance: The Balance Between Tax Regulatory and Societal Expectations,” with J. C. Plesner-Rossing, and T. Riise Johansen (2019). International Journal of Corporate Governance. 10(3/4), 248-274.
- “The Effects of the Extant Clauses Limiting Auditor Liability on Audit Fees and Overall Reporting Quality,” with H. Louis, D. Robinson, M. Robinson, and A. Sun (2019). Journal of Empirical Legal Studies 16(2), 381-410
Awards & Honors
- Hawaii Society of Certified Public Accountants (HSCPA) Achievement in Accounting Education Award 2008
- George A. Katz Memorial Award for academic excellence in securities law 2005
- Beta Alpha Psi Teaching Award (5 times)
- Shidler MAcc Professor of the Semester
- CBA Teaching Excellence
Professional Background
- Hawaii Society of Certified Public Accountants (HSCPA) Achievement in Accounting Education Award 2008
- George A. Katz Memorial Award for academic excellence in securities law 2005
- Beta Alpha Psi Teaching Award (5 times)
- Shidler MAcc Professor of the Semester
- CBA Teaching Excellence