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Expertise

Research Interests

Dr. Hasan’s research interests include empirical research in the areas of internal governance and managerial effects (managerial ability, CEO power, subordinate executives, top management team, labor union), auditing (internal control weaknesses, cybersecurity breaches), and financial accounting and reporting (earnings management).

Articles

Yang, T. Joey., Hasan, M., Sarkar, S. and Hsu, A. Wen-Hsin. (2026). Does a more functionally diverse top management team make the financial statements more comparable?. Journal of Corporate Accounting & Finance.

Hasan, M. M. (2025). U.S. Political Corruption and Real Earnings Management: Effects of Product Market Competition. Finance Research Letters 85.

Hasan, M. M., Zhou, F. and Folsom, D. (2025). Executive-level Internal Governance and Tax Planning. Journal of Contemporary Accounting & Economics 21 (3).

Hasan, M. M. (2025). Private Lenders and Borrowers' Internal Control-Related Private Information. Advances in Accounting 68.

Hossain, M., Belina, H., Hasan, M. Mahmudul. and Kim, M. M. . (2024). The Effects of Auditor-level Cybersecurity Breaches on Auditor-Client Relationships. European Accounting Review , pp. 1-28.

Hasan, M. Mahmudul., Sarkar, S. and Spieler, A. (2024). Sink or Swim? Managerial Ability and Trade Credit. Journal of Financial Research 47 (4) , pp. 1055-1082.

Chowdhury, M., Xie, F. and Hasan, M. Mahmudul. (2023). Powerful CEOs and Investment Efficiency. Global Finance Journal 58.

Hasan, M. Mahmudul., Hossain, M. and Tree, D. (2023). Executives’ Horizon and Trade Credit. Accounting and Finance 64 (1) , pp. 1135-1157.

Hasan, M. Mahmudul., Hossain, M. and Gotti, G. (2022). Product Market Competition and Earnings Management: The Role of Managerial Ability. Review of Accounting and Finance 21 (5) , pp. 486-511.

Hasan, M. Mahmudul. (2021). Private lenders and borrowers’ internal control weaknesses. Journal of Corporate Accounting and Finance 32 (4).