Prof. HAW In-Mu, Gerald

Visiting Chair Professor of Accounting

 

Faculty of Business Administration
University of Macau
Avenida Padre Tomás Pereira, Taipa,
Macau, China.

Room: L427
Telephone: (853) 8397-4742
Fax: (853) 28838320
E-mail: i.haw@tcu.edu

 

Academic Qualifications

 

·        The University of Alabama, Ph.D. (Accounting)

·        The University of Alabama, MBA

·        Cheong-Ju University (S. Korea), B.A. (graduated with the Highest Academic Award)

 

Related Working Experience

 

·        Texas Christian University:

·        J. Vaughn & Evelyne H. Wilson Professor in Business: 2006 - Present

·        Professor of Accounting: 1995 - Present

·        Associate Professor of Accounting (tenured): 1990 - 1995

·        The City University of New York, Baruch College:

·        Associate Professor of Accounting (tenured): 1988 – 1990

·        Assistant Professor of Accounting: 1983 - 1987

 

·        Visiting Positions

·        The Chinese University of Hong Kong: Visiting Chair Professor of Accountancy

·        Hong Kong Baptist University: Visiting Chair Professor of Accountancy

·        University of Macau: Distinguished Visiting Chair Professor (Present)

 

Research Interests

 

·        Financial reporting and disclosure

·        Corporate governance

·        Capital markets

·        Managerial incentives

 

Selected Publications

 

1.            “The Investor Protection and Price Informativeness about Future Earnings: International Evidence,” Review of Accounting Studies (forthcoming), In-Mu Haw, Bingbing Hu, Jay Junghun Lee and Woody Wu.

2.            “Corporate Governance and Earnings Management by Classification Shifting, Contemporary Accounting Research (forthcoming), I. Haw, S. Ho and A. Li.

3.            “The Contribution of Stock Repurchases to the Value of Firm and Cash Holdings Around the World,” Journal of Corporate Finance 17 (February 2011), I. Haw, S. Ho, B. Hu, and X. Zhang, pp. 152-166.  

4.            “Forecast Properties, Concentrated Ownership and Legal Institutions,” Journal of Accounting, Auditing, and Finance (Spring 2010), I. Haw, S. Ho, B. Hu, and W. Wu.

5.            “Concentrated Control, Institutions, and Banking Sector: An International Study,” Journal of Banking and Finance 34 (March 2010), I. Haw, S. Ho, B. Hu, and D. Wu, pp. 485-497. 

6.            "The Economic Consequence of Voluntary Auditing," Journal of Accounting, Auditing, and Finance 23 (Winter 2008), I. Haw, D. Qi and W. Wu, pp. 63-93.

7.            “Securities Regulation, the Timing of Annual Report Release and Market Implications: Evidence from China," Journal of International Financial Management and Accounting (Summer 2006), I. Haw, K. Park, D. Qi, and W. Wu, pp. 110-139.

8.            "Market Consequences of Earnings Management in Response to Security Regulations in China," Contemporary Accounting Research  22 (Spring 2005), I. Haw, D. Qi, D. Wu, and W. Wu, pp. 95-140.

9.            “Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions,” Journal of Accounting Research 42 (May 2004), I. Haw, B. Hu, L. Hwang, and W. Wu, pp. 423-462.

10.        “Audit Qualification and Timing of Earnings Announcements: Evidence from China," Auditing: A Journal of Practice and Theory 22 (September 2003), I. Haw, K. Park, D. Qi and W. Wu, pp. 121-146.

11.        “Differential Levels of Disclosure and Earning-Return Association: Evidence form Foreign Registrants in the United States,” The International Journal of Accounting 38 (2003), I. Haw, E. Douthett, J. Duchac, and S. Lim, pp. 145-62.

12.        “The Nature of Information in Accruals and Cash Flows in an Emerging Capital Market: the Case of China," The International Journal of Accounting (2001), I. Haw, D. Qi and W. Wu, pp. 391-406.

13.        "The Incremental Information Content of SEC 10-K Reports Filed under the EDGAR System," Journal of Accounting, Auditing, and Finance (Winter 2000), I. Haw, D. Qi and W. Wu, pp. 25-46.

14.        "Timeliness of Annual Report Releases and Market Reaction to Earnings Announcements in an Emerging Capital Market: the Case of China," Journal of International Financial Management and Accounting (Summer 2000), I. Haw, D. Qi and W. Wu, pp. 108-131.

15.        "Value Relevance of Earnings in an Emerging Capital Market: the Case of A-shares in China," Pacific Economic Review (October 1999), I. Haw, D. Qi and W. Wu, pp. 337-347.

16.        "The Market Impact of Early Debt Redemptions: Evidence from the Consideration of Accounting Gains and Losses," Journal of Accounting, Auditing, and Finance (Winter 1996), I. Haw, K. Jung, T. Kim and V. Pastena, pp.46-69.

17.        "Mandated Accounting Changes and Managerial Discretion," Journal of Accounting and Economics (July 1995), I. Haw, S. Balsam and S. Lilien, pp. 3-29.

18.        "The Accuracy of Financial Analysts' Forecasts After Mergers," Journal of Accounting, Auditing, and Finance (Summer 1994), I. Haw, K. Jung and W. Ruland, pp. 465-486.

19.        "The Factors Associated with the Market's Reaction to New Information about Foreign Operations:  An Efficiency Versus Agency Interpretation," Journal of Accounting, Auditing, and Finance (Spring 1994), I. Haw, K. Jung and V. Pastena, pp. 171-195.

20.        "Overfunded Defined Benefit Pension Plan Settlements without Asset Reversions," Journal of Accounting and Economics (September 1991), I. Haw, K. Jung and S. Lilien, pp. 295-320.

21.        "Firm Size and Dividend Announcement Effect," Journal of Accounting, Auditing, and Finance (Summer 1991), I. Haw and W. Kim, pp. 325-347.

22.        "Market Manifestations of Nonpublic Information Prior to Mergers: The Effect of Ownership Structure," The Accounting Review (April 1990), I. Haw, V. Pastena and S. Lilien, pp. 432-451.

23.        "Firm Size, Reporting Lags, and Market Reactions to Earnings Releases," Journal of Business, Finance, and Accounting (Autumn 1990), I. Haw and B. Ro, pp. 557-574.

24.        "Evidence on Income Measurement Properties of ASR 190 and SFAS 33 Data," Journal of Accounting Research (Fall 1988), I. Haw and S. Lustgarten, pp. 331-352.

25.        "Investor Evaluation of Overfunded Pension Plan Terminations," Journal of Financial Research (Spring 1988), I. Haw, W. Ruland and A. Hamdallah, pp. 81-88.

26.        "The Association between Market-Based Merger Premiums and Firms' Financial Position Prior to Merger," Journal of Accounting, Auditing, and Finance (Winter, 1987), I. Haw, S. Lilien and V. Pastena, pp. 24-42.

 

Selected Honors and Fellowships

 

Research:

·        Deans’ Research and Creativity Award

·        Vernon K. Zimmerman Best Paper Award

·        Rintaro Aoki Outstanding Paper Award

·        Vernon K. Zimmerman Outstanding Paper Award

·        Best Paper Award, the Hong Kong Society of Accounting Conference

·        Best Paper Award, the 9th Asian-Pacific Conference on International Accounting Issues

·        Guest Speaker, Hong Kong Polytechnic University Faculty Retreat (1998)

·        Guest Speaker, American Accounting Association SW Accounting Doctoral Consortium

·        Invited Discussant, The University of Illinois International Accounting Symposium

·        Charles Tandy American Enterprise Center Faculty Summer Research Awards

·        PSC-CUNY Research Awards

·        Outstanding Dissertation Award

·        The Minnie C. Miles Outstanding Graduate Student Award

 

Teaching:

·        Executive MBA Outstanding Professor of the Year Award

·        Deans’ Teaching Award

·        Award for Distinguished Achievement as a Creative Teacher and Scholar

·        Outstanding Graduate Faculty Teaching Award

·        Outstanding Graduate Faculty Mentor Award

·        Outstanding Professor Award, Beta Alpha Psi.

·        Best Teacher Award, Executive MBA Program

·        Undergraduate Teaching Award

·        Mortar Board Preferred Faculty

 

Professional Affiliation and Activities

 

American Accounting Association; European Accounting Association

 

Co-Editor, The International Journal of Accounting (published at University of Illinois at Urbana-Champaign): 2005 - Present

 

Referee:  The Accounting Review; Contemporary Accounting Research; Journal of International Business Studies; Journal of Accounting, Auditing, and Finance; Journal of Accounting and Public Policy; Auditing: A Journal of Practice and Theory; The International Journal of Accounting; International Journal of Accounting, Auditing, and Taxation; International Journal of Auditing, etc.

 

Member – Research Assessment Exercise, Hong Kong Universities Grants Committee

Member – IAAER World Congress Organizing Committee

Co-chair – IAAER Scientific Committee

Co-chair – Review and Program Committee, the 2nd Asia Pacific Corporate GovernanceConference, Hong Kong

President, Korean-American Accounting Professors Association

 

Faculty of Business Administration

University of Macau