Hal White

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


Professor White is an Associate Professor of Accounting at the Smeal College of Business. Before joining Smeal in 2014, he spent six years at the University of Michigan’s Ross School of Business as an Assistant Professor of Accounting (three years as Ernst &Young Faculty Fellow), 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. Professor White earned his PhD from Penn State in 2007. While in the PhD program, he taught introductory and intermediate level undergraduate accounting courses, for which he received the Dillwyn P. Paiste, III Award for Excellence in Teaching (Smeal College of Business Award) in 2006 and was nominated for the Ossian R. MacKenzie Doctoral Teaching Award in 2004. Before entering academia, Professor White worked in public accounting as an auditor in the late 1990s, first with Deloitte & Touche LLP, then with Pearce, Beville, Leesburg and Moore LLP. He is a Certified Public Accountant (inactive).

Professor White's research focuses broadly on corporate disclosure. In particular, his research includes assessing the quality of financial reports, disclosure externalities, disclosure regulation, and managerial signaling. He also examines the impact of recent innovations in information technology on firm communications. His work has been published in top-tier academic journals, such as the Journal of Accounting Research, Journal of Accounting and Economics, The Accounting Review, Review of Accounting Studies, and Journal of Financial Economics, and has been featured in major news outlets, such as the Wall Street Journal, Bloomberg, and the Financial Times. Professor White has been invited to present his research at some of the world’s leading institutions, such as Harvard, Stanford, Chicago, MIT, Duke, London Business School, and Wharton. He serves on the Editorial Board of The Accounting Review and the Journal of Financial Reporting, and serves as an ad hoc reviewer for the Journal of Accounting Research, Journal of Accounting and Economics, Review of Accounting Studies, Contemporary Accounting Research and Management Science, among other journals.


Corporate disclosure, financial accounting

Publication List

Asad Kausar, Nemit Shroff, and Hal White, "Real effects of the audit choice", Journal of Accounting and Economics, August 2016, pp.157-181.

Ye Cai, Yongtae Kim, Jong Chool Park and Hal White, "Common auditors in M&A transactions", Journal of Accounting and Economics, February 2016, pp.77-99.

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 Chris 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, pp.205-233.


Editorial Board member, The Accounting Review, 2014 - current

Editorial Board member, Journal of Financial Reporting, 2015 - current


Ph.D., Penn State University, 2007