Office: 445 RBC Phone: 610-758-3407 Fax: 610-758-6429 Email: hes205@lehigh.edu Accounting 315 - (Financial Accounting I) Accounting 317 - (Advanced Financial Accounting)

Heibatollah Sami was Professor of Accounting at Temple University before joining Lehigh University as Eugene and Sue Mercy Professor of Accounting in Fall of 2005. He has over 20 years of teaching and professional experience in accounting. He received his undergraduate degree from the Iranian Institute of Advanced Accounting, MS degree from Central Michigan University, and Ph.D. from Louisiana State University. He had worked at Temple University since 1984, where he taught undergraduate, graduate, and doctoral courses in financial accounting. He has also taught at The Chinese University of Hong Kong and was a visiting scholar at the City University of Hong Kong and Gadja Mada University in Indonesia. His research interests are accounting and auditing regulations, quality of accounting numbers, and their implications for capital markets from the US and international investors’ perspective. His research has been published in academic journals including The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Public Policy, Auditing: A Journal of Practice & Theory, The International Journal of Accounting, Journal of Accounting, Auditing and Finance, and Journal of Corporate Finance. Prior to entering academia, he worked for a national auditing firm in Iran on audit and consulting engagements.

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