The College of Business and Economics at Lehigh University


The College of Business and Economics at Lehigh University
Professor of Accounting

Heibatollah Sami has over 25 years of teaching and professional experience in accounting. He was Professor of Accounting at Temple University before joining Lehigh University as Sue and Eugene Mercy Professor of Accounting in Fall of 2005. 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 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.


Iranian Institute of Advanced Accounting, B.S.

Central Michigan University, M.S.

Louisiana State University, Ph.D.

Research Interests

Accounting and auditing regulations

Quality of accounting numbers

Implications of accounting numbers for capital markets from the US and international investors’ perspective

Read about executive education

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