Jeffrey Hales

Jeffrey Hales is has taught financial accounting at all levels and has offered numerous Ph.D. seminars on behavioral accounting and finance, policy issues, and the psychology of judgment and decision making. His research has appeared in The Accounting Review; Journal of Accounting Research; Journal of Accounting and Economics; Review of Accounting Studies; and Journal of Financial Economics, among other journals. He is currently an editor at Contemporary Accounting Research and an editorial board member of The Accounting Review and Accounting, Organizations and Society. He also serves as Chair of the Sustainability Accounting Standards Board, is a member of the Climate Disclosure Standards Board, and is a member of both the Financial Accounting Standard Board’s Financial Accounting Standards Advisory Council and the UK Financial Reporting Council’s Future of Corporate Reporting Advisory Group.

Education

• BS, MAcc Brigham Young University
• M.S., Doctor of Philosophy (Ph.D.) Cornell University - S.C. Johnson Graduate School of Management

Publications

• Heba Y. Abdel-Rahim, Jeffrey W. Hales, and Douglas E. Stevens. How Far Will Managers Go to Look Like a Good Steward? An Examination of Preferences for Trustworthiness and Honesty in Managerial Reporting. Contemporary Accounting Research, forthcoming.
• Khrystyna Bochkay, Jeffrey W. Hales, and Sudheer Chava. 2020. Hyperbole or Reality? Investor Response to Extreme Tone in Earnings Conference Calls. The Accounting Review 95(2), 31-60.
• Michael S. Drake, Jeffrey W. Hales, and Lynn Rees. 2019. Disclosure Overload? A Professional-user Perspective on the Usefulness of General Purpose Financial Statements. Contemporary Accounting Research 36(4), 1935-1965.
• Jeffrey W. Hales, J. R. Moon, and L. Swenson. 2018. A New Era of Voluntary Disclosure? Empirical Evidence on How Employee Postings on Social Media Relate to Future Corporate Disclosures. Accounting, Organizations and Society 68-69, 88-108.
• H. S. Asay and Jeffrey W. Hales. 2018. Disclaiming the Future: Investigating the Impact of Cautionary Disclaimers on Investors Before and After Experiencing Economic Loss. The Accounting Review 93(4), 81-99.
• Jeffrey W. Hales. 2018. Discussion of “Flight to Quality in International Markets: Political Uncertainty and Investors’ Demand for Financial Reporting Quality". Contemporary Accounting Research 35(1), 156-163.
• Jeffrey W. Hales, L. Rees, and T. J. Wilks. 2016. A Synthesis of Three Commentaries on Measurement and Performance Reporting. Accounting Horizons 30(4), 473-483.
• Jeffrey W. Hales, E. M. Matsumura, D. V. Moser, and R. Payne. 2016. Becoming Sustainable: A Rational Decision Based on Sound Information and Effective Processes? Journal of Management Accounting Research 28(2), 13-28.
• Jeffrey W. Hales, L. Wang, and M. W. Williamson. 2015. Optimism and Contract Selection: Implications for Broad-based Stock Option Grants. The Accounting Review 90(4), 1497-1516.
• Jeffrey W. Hales. 2015. Discussion of “The Effects of Forecast Type and Performance-based Incentives on the Quality of Management Forecasts”. Accounting, Organizations and Society 46, 19-22.
• Jeffrey W. Hales and S. Orpurt. 2013. A Review of Academic Research on the Reporting of Cash Flows from Operations. Accounting Horizons 27(3), 539-578.
• S. Dikolli, J. H. Evans, Jeffrey W. Hales, M. Matejka, D. V. Moser, and M. G. Williamson. 2013. Testing Analytical Models Using Archival or Experimental Methods. Accounting Horizons 27(1), 129-139.
• Jeffrey W. Hales, S. Venkataraman, and T. J. Wilks. 2012. Accounting for Lease Renewal Options: The Informational Effects of Unit of Account Choices. The Accounting Review 87(1), 173-197.
• Michael B. Clement, Jeffrey W. Hales, and Yanfeng Xue. 2011. Understanding Analysts' Use of Stock Returns and Other Analysts' Revisions When Forecasting Earnings. Journal of Accounting and Economics 51(3), 279-299.
• Jeffrey W. Hales, X. Kuang, and S. Venkataraman. 2011. Who Believes the Hype? An Experimental Investigation of How Language Affects Investor Judgments. Journal of Accounting Research 49(1), 223-255.
• Jeffrey W. Hales and M. Williamson. 2010. Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity. Journal of Accounting Research 48(!), 147-176.
• R. Bloomfield and Jeffrey W. Hales. 2009. An Experimental Investigation of the Positive and Negative Effects of Mutual Observation. The Accounting Review 84(2), 331-354.
• Jeffrey W. Hales. 2009. Are investors Really Willing to Agree to Disagree? An Experimental Investigation of How Disagreement and Attention to Disagreement Affect Trading Behavior. Organizational Behavior and Human Decision Processes 108, 230-241.
• Kendall O. Bowlin, Jeffrey W. Hales, and Steven J. Kachelmeier. 2009. Experimental Evidence of How Prior Experience as an Auditor Influences Managers’ Strategic Reporting Decisions. Review of Accounting Studies 14(1), 63-87.
• Jeffrey W. Hales and Steven J. Kachelmeier. 2008. Predicting Relative Performance in Economic Competition. Journal of Behavioral Finance 9(4), 187-192.
• Jeffrey W. Hales. 2007. Directional Preferences, Information Processing, and Investors' Forecasts of Earnings. Journal of Accounting Research 45 (3), 607-628.
• Robert Bloomfield and Jeffrey W. Hales. 2002. Predicting the Next Step of a Random Walk: Experimental Evidence of Regime-Shifting Beliefs. Journal of Financial Economics 65, 397-414.
• Mark W. Nelson, Robert J. Bloomfield, Jeffrey W. Hales, and Robert Libby. 2001. The Effect of Information Strength and Weight on Behavior in Financial Markets. Organizational Behavior and Human Decision Processes 86, 168-196.