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Hales, Jeffrey

Jeffrey Hales

Catherine W. and Edwin A. Wahlen, Jr.;
PhD Coordinator, Accounting;
Scheller PhD Committee, Chair

Academic Area(s):
Functional Area(s):
Financial Accounting and Reporting
Experimental Economics
Behavioral Finance
Sustainability and CSR Reporting
PhD in Management Cornell University
MS in Management Cornell University
MAcc in Accountancy Brigham Young University
BS in Accounting Brigham Young University

Jeffrey Hales is the Catherine W. and Edwin A. Wahlen, Jr., Professor of Accounting. He is a graduate of the accounting program at Brigham Young University (BYU). His Ph.D. is from Cornell University. He has taught at BYU, Cornell, the University of Texas at Austin, INSEAD, the University of Bern, the University of Washington, and has been a faculty member at the Georgia Institute of Technology since 2008.

 His research interests center on accounting standard setting and regulation, individual decision making, and behavioral finance, using techniques from applied game theory, experimental economics, and psychology. His research has appeared in Accounting, Organizations and Society; The Accounting Review; Contemporary Accounting Research; Journal of Accounting Research; Journal of Accounting and Economics; Review of Accounting Studies; and Journal of Financial Economics, among other journals. He currently serves as an editor at Contemporary Accounting Research. He also currently serves on the editorial boards of The Accounting Review and Accounting, Organizations and Society. At Georgia Tech, he has taught financial accounting at all levels and offers Ph.D. seminars on behavioral accounting and finance, policy-oriented research in accounting, and the psychology of judgment and decision making.

He was previously a research fellow at the Financial Accounting Standards Board (FASB) in Norwalk, CT and has served on the FASB’s Financial Accounting Standards Advisory Council since 2016.

In addition, he has worked with the Sustainability Accounting Standards Board (SASB) since 2013 and currently serves as Chair of the SASB’s Standards Board. He is also a member of the Climate Disclosure Standards Board.