Assistant Professor
School of Accountancy

Md Hasan

2166 CONSTANT HALL
NORFOLK, 23529

Md M. Hasan is an assistant professor of accounting at the School of Accountancy in the Strome College of Business. Dr. Hasan obtained his Ph.D. in Business Administration with a concentration in Accounting from the University of Texas at El Paso in 2019. Dr. Hasan’s research interests include empirical research in the areas of financial accounting and reporting (earnings management), auditing (internal control weaknesses, cybersecurity breaches), and internal governance (managerial ability, CEO power, subordinate executives, top management team, labor union). His research has been published in leading peer-reviewed research journals such as European Accounting Review, Accounting & Finance, Advances in Accounting, Global Finance Journal, and Journal of Financial Research, among others. He teaches both undergraduate and graduate accounting classes. He has taught courses in the fields of accounting information systems (AIS), managerial accounting, and financial accounting.

Expertise

Accounting
Accounting Information Systems
Accounting
Managerial Accounting
Accounting
Financial Accounting

Research Interests

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

Articles

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).