Hal White

Associate Professor in Accounting
Department: Accounting
Office: 385 Business Building
Phone: 814-865-3901
E-mail: hdw113@psu.edu


Hal White is an Associate Professor of Accounting at the Smeal College of Business. Before joining Smeal, Hal spent six years as an Assistant Professor of Accounting (three years as Ernst & Young Fellow) at the Ross School of Business at the University of Michigan, where he taught in the BBA, MBA, and PhD programs, and was nominated for the 2013-14 Teaching Excellence Award for Full-Time MBA Program. Hal earned his PhD in Accounting from Smeal in 2007. As a PhD student, he taught introductory and intermediate accounting courses, where he won the Dillwyn P. Paiste, III Award for Excellence in Teaching in 2006 and was nominated for the Ossian R. MacKenzie Doctoral Teaching Award in 2004. Prior to his academic career, Hal worked in public accounting as an auditor, first with Deloitte & Touche LLP, then with Pearce, Beville, Leesburg and Moore LLP. Hal is a Certified Public Accountant (inactive).

Hal's research focuses broadly on corporate disclosure (including financial reporting quality, disclosure externalities, and disclosure regulation) with a focus on corporate finance. He also examines the impact of emerging information technologies, such as Twitter and XBRL, on firm communications. Hal's work has been published in several top-tier academic journals, such as Journal of Accounting Research, Journal of Accounting and Economics, Review of Accounting Studies, The Accounting Review and Journal of Financial Economics, and has been featured in major news outlets, such as the Wall Street Journal, Bloomberg, and the Financial Times. Hal has also been invited to present his research at some of the most elite universities in the world, such as Harvard, Stanford, MIT, Chicago, Duke, London Business School, and the Wharton School (UPenn). Hal serves on the Editorial Board of The Accounting Review and as an ad hoc referee for Journal of Accounting Research, Journal of Accounting and Economics, Management Science and Review of Accounting Studies, among others.


Corporate disclosure, financial accounting

Publication List

Ye Cai, Yongtae Kim, Jong Chool Park and Hal White, "Common auditors in M&A transactions", Journal of Accounting and Economics, Forthcoming.

Elizabeth Blankespoor, Brian Miller, and Hal White, "Initial evidence on the market impact of the XBRL mandate", Review of Accounting Studies, December 2014, pp.1468-1503.

Monica Neamtiu, Nemit Shroff, Hal White and Christopher Williams, "The impact of ambiguity on managerial investment and cash holdings", Journal of Business Finance and Accounting, September 2014, pp.1071-1099.

Theodore Goodman, Monica Neamtiu, Nemit Shroff, and Hal White, "Management forecast quality and capital investment decisions", The Accounting Review, January 2014, pp.331-365.

Elizabeth Blankespoor, Greg Miller, and Hal White, "The role of dissemination in market liquidity: Evidence from firms’ use of Twitter", The Accounting Review, January 2014, pp.79-112.

Nemit Shroff, Amy Sun, Hal White, and Weining Zhang, "Voluntary disclosure and information asymmetry: Evidence from the 2005 Securities Offering Reform", Journal of Accounting Research, December 2013, pp.1299-1345.

Brad Badertscher, Nemit Shroff, and Hal White, "Externalities of public firm presence: Evidence from private firms’ investment decisions", Journal of Financial Economics, September 2013, pp.682-706.

Henock Louis, Amy Sun, and Hal White, "Insider trading after repurchase tender offer announcements: Timing versus informed selling", Financial Management, Spring 2010, pp.301-322.

Paul Fischer, Jeff Gramlich, Brian Miller, and Hal White, "Investor perceptions of board performance: Evidence from uncontested director elections", Journal of Accounting and Economics, December 2009, pp.172-189.

Henock Louis and Hal White, "Do managers intentionally use repurchase tender offers to signal private information? Evidence from firm financial reporting discretion", Journal of Financial Economics, July 2007.


Editorial Board member, The Accounting Review, 2014 - current


Ph.D., Penn State University,  2007