Dr. Hambisa Belina is an Associate Professor of Accounting in the Graves School of Business and Management (GSBM) at Morgan State University.  He received his Ph.D. in Business Administration (Accounting) from Florida International University (FIU). His teaching interests are Audit, Managerial Accounting, and Financial Accounting. His primary research interest is in auditing. His current research stream is rooted in corporate disclosures and their association with management turnovers, auditor dismissals, audit fees, audit report lag, internal control weakness remediation, and shareholders’ auditor ratification votes.

He joined Morgan State University in Fall 2019 as an Assistant Professor of Accounting. During the 2018/2019 academic year, Hambisa held an Assistant Professor of Accounting position at Texas A&M University-San Antonio.

Before joining FIU Ph. D. program, Hambisa had three decades of professional experience in not-for-profit, research, higher education, and for-profit organizations. He received the KPMG Doctoral Scholar award during 2014-2018 and the Deloitte/J. Michael Cook Doctoral Consortium / American Accounting Association Doctoral Fellow award in 2016.

RESEARCH INTERESTS:

Auditing, Internal Control, Corporate Governance, Disclosures 

PUBLICATIONS:

• Kim, M. M., & Belina, H. (2023).  Audit Effort on Tone Ambiguity in 10-K Filings.   Journal of Accounting and Finance, 23 (2). https://doi.org/10.33423/jaf.v23i2.6043

• Belina, H., Raghunandan, K., & Rama, D. V. (2023).  Do Shareholders Care about 'Surprise' Internal Control Weakness Disclosures?   Current Issues in Auditing, 18 (1). A1-A8. https://doi.org/10.2308/CIIA-2023-002

• Belina, H., & Rama, D. V. (2022). Early Warnings of SOX 404 Material Weaknesses in Internal Control. Current Issues in Auditing, 16(2), A1–A9. https://doi.org/10.2308/CIIA-2021-030

• Belina, H. (2022). “Surprise” material weakness disclosures: Effects on audit fees and audit report lags. Journal of Accounting and Public Policy, 41(6), 106979. https://doi.org/10.1016/j.jaccpubpol.2022.106979

• Belina, H., Surysekar, K., & Weismann, M. (2019). On the medical loss ratio (MLR) and sticky selling general and administrative costs: Evidence from health insurers. Journal of Accounting and Public Policy, 38(1), 53-61. https://doi.org/10.1016/j.jaccpubpol.2019.01.004