Innovation, Impact, and Engagement

Pearson has developed innovative skills-based courses for accounting education at UH-Manoa. He has extended the idea in a stream of educational research by  educating others about professional research by co-authoring the textbook Accounting and Auditing Research: Tools and Strategies published by Wiley, a premier publisher of business education materials. Now in its 10th edition, Pearson’s textbook has helped educate students for decades at over one hundred universities.

The impact of Pearson’s research is best illustrated by comparing his tax research with the G-20’s creation in 2021 of the “Global Agreement on Corporate Tax.” Pillar One redirected some of the taxes that MNEs pay to the countries where their products or services are sold, rather than going only to the country they’re headquartered in. Pillar Two provides a global minimum effective tax rate. Pearson’s article “Proposed International Reforms for Reducing Transfer Pricing Manipulation of Intellectual Property,” 40 N.Y.U. J. INT’L L. & POL. 541, 587 (2008) stated: “This Note proposes three major international legal reforms to more effectively reduce abusive tax avoidance by MNE Groups. The first proposal is to incorporate a minimum tax … to prevent MNE Groups from escaping significant tax on their IP… The third proposal is to apply formulary apportionment to determine the amount of income from IP allocable to these MNEs.”

Pearson’s engagement with his students is illustrated with his collection of leading teaching awards that he has received over the years, including The University of Hawaii Board of Regents award, the Shidler College’s Dennis Ching award, and various other awards. Engagement in his research is shown by his receipt of the prestigious George A. Katz award in securities law at NYU, as well as his continued publication in a wide variety of respected academic and professional journals. Engagement in service to the university is illustrated by his periodic leadership as the Shidler College Faculty Senate President.