Dr. Franklin Ty Kudo, DM, CPA/ABV, CFF is Professor of Accounting at theUniversity of Hawai‘i–West O‘ahu (UHWO) in Kapolei, Hawaii. He began his career at UHWO in 2006 and teaches primarily the intermediate financial accounting series, senior case study, financial statement analysis and advanced accounting courses. His research interests are primarily in the areas of finance, management and accounting. At UHWO Kudo has served on the Faculty Senate, as well as Chaired the Academic Development Planning Committee (2016-2021), the Budget and Resource Committee as well as numerous faculty governance, search and tenure and promotion committees. Kudo also was lead faculty in developing and obtaining approval for the Certificate in Insurance and Risk Management program. In the past Kudo has served as faculty adviser to the UHWO FAFSA Service Learning program for the last eight years providing needed financial assistance for college to high school seniors who attend West and Leeward coast high schools. He was also faculty adviser to four UHWO Teams competing in the Chartered Financial Analyst Global Research Challenge and won two National Championships with student teams representing UHWO in the Association of Governmental Accountants Case Competition.
Kudo has served on many community and corporate boards such as, Kuakini Health and Medical Center, Pasha Hawaii Shipping Lines, Aloha Council of Boy Scouts of America, the Hawaii Society of Certified Public Accountants and many more. He is a member of the accounting advisory boards for both Leeward Community College and Kapiolani Community College. He has over forty years practical experience leading and operating companies in Hawaii and California. He is presently majority owner and Chairman/CEO of New City Nissan, Rosebridge LLC in Honolulu and began his career in business working for KPMG a multinational CPA firm. New City Nissan has won the highest award given by Nissan USA the Global Award and the Circle of Excellence five times and is one of the largest Nissan franchises in the US.
Kudo obtained his DBA from the Weatherhead School of Management at Case Western Reserve University in Cleveland, OH, an M.B.A. accounting from the Michael Foster School of Business, University of Washington and a B.S. in accounting from the Leeds School of Business at the University of Colorado, Boulder. He is a member of Beta Alpha Psi and Beta Gamma Sigma honorary societies. He is the recipient of the Kenneth E Clark Research Award from the prestigious Center for Creative Leadership, the UH Board of Regent’s Teaching Excellence Medal, and in 2017 was awarded the Distinguished Educator Award from the Hawaii Society of Certified Public Accountants. In 2017 Kudo was also nominated for the American Institute of CPA's Distinguished Educator Award.
D.B.A.
Case Western Reserve University, 2005
M.B.A. Accounting
University of Washington, 1974
B.S. Accounting
University of Colorado Boulder, 1972
August 2006-Present: University of Hawai‘i–West O‘ahu
- BUSA 312 Intermediate Financial Accounting I
- BUSA 313/ACC 323 Intermediate Financial Accounting II
- BUSA 418/ACC 419 Advanced Accounting
- BUSA 488 Senior Case Study
- BUSA 311 Financial Statement Analysis
- BUSA 490 Administrative Practicum
- BUSA 486 Research Project
- BUSA 201 Principles of Financial Accounting
- BUSA 318 Intermediate Managerial Accounting
Peer Reviewed Publications and Current Research Projects:
Ahn, Eun. S. & Kudo, Franklin. T., (2011). “Transmission of returns between U.S. stock market and four other major international stock market indexes,” Journal of Economics and International Finance, Vol.3 (7), July, 2011. pp. 468-474.
Kudo, Franklin. T., Floersch, Jerry, E., & Longhofer, Jeffery, L., (2012). “On the origins of early leadership: The role of authoritative parenting practices and mastery orientation.” Leadership, Vol 8 (4), November, 2012. pp. 345-375.
Lee, Sharon, Bosworth, William, & Kudo, Franklin (2015). “Compensation Committees: Independence and Firm Performance.” Journal of Finance – Special Issue on Managerial Finance, 2016.
Kudo, Franklin, Sakuda, Keith, & Tsuru, Garyn (2016). “Mediating organizational cynicism: Exploring the role of hope theory on job satisfaction.” - Universal Journal of Management 4(12).
Hayashikawa, M., & Kudo, F. “The Therapeutic Effects of Color on Financial Reporting” (2018). Annual Review of Economics - Nagasaki University, Japan.
In progress:
- Nagata, K., Kon, M., Miyanaga, M., Tsuru, G., & Kudo, F., “Comparative Behavioral Study of Japan’s Implementation of Financial Integrated Reporting.” Joint research with Tokyo Institute of Technology and Tokyo Science University, Tokyo, Japan. This research project is in the exploratory stage. During my sabbatical leave I worked on this research for the period January, 2018 thru May, 2018.
Federal HUD grant to build a resource facility in Nanakuli as well as provide training to residents.
“Transformational leadership development in adolescent youth: Authoritative parenting and the mediating effect of psychological autonomy and mastery orientation.” Winner of the Kenneth E. Clark Research Award from the Center of Creative Leadership and published in Leadership Journal.
I have forty plus years in business serving in public accounting, executive management and CEO/Chairman of my own business.
- Certified Public Accountant (AICPA) not in public practice
- Accredited in Business Valuation (AICPA)
- Certified in Financial Forensics (AICPA)
- CGMA
Industry Honors and Awards:
- 2005, 2010, 2011, 2012, 2013, 2014, - Circle of Excellence Award & Owner’s First Award (Top 50 Nissan dealers in the US), highest award given by Nissan North America … only dealer in State of Hawaii to ever win this designation. Based on overall financial and customer satisfaction performance of dealership.
- Elected as honoree in “Profiles of Leadership”, 2005, by the Board of Directors of Chief Executive Organization, Bethesda, Maryland.
- Elected James E. West Fellow in 2005, and the Heritage Society in 2007, Aloha Council Boy Scouts of America.
- US Senate Productivity Award – Pacific Mazda, Inc., for quality service achievement awarded by the United States Senate, 1993.
- Elected to Who’s Who in Finance, West, and the World. Since 1979.
- Northern California Regional EMMY Award – “Road to the Show”, creator and producer of a ten television series show on the players of the Hawaii Winter Baseball League, 1996.
- Nominated for Regional EMMY Award – “Road to the Show” 1997.
- Nominated for Regional EMMY Award – “Hawaii Business Special Edition” creator and producer of business news show on Japan. 1998.
- Finalist for the TELLY Award – “Hawaii Business Special Edition” 1998.
- Finalist for the TELLY Award – “Jaguar CEO Tour” creator and producer of golf tournament sponsored by Jaguar North America (Ford Motor Company) and televised on Fox Sports (regional cable)1998.
- State of Hawaii – House of Representatives, Certificate of Commendation for Excellence. For outstanding service as Hawaii Winter Baseball League President.
- Current Community & Industry Involvement:
- Board of Director – Hawaii Society of Certified Public Accountants (HSCPA) (2015 to present)
- Executive Board of Director, Aloha Council Boy Scouts of America (2011 to present)
- Vice President of Programs & Camping – Aloha Council Boy Scouts of America
- Member, American Institute of Certified Public Accountants – since 1976
- Member, Hawaii Society of Certified Public Accountants – since 1976
- Member, Financial Executives International – since 2010
- Member, Risk Management Institute – since 2010
- Life Member, National Eagle Scout Association
- Member, The 200 Club – Senior Executives/Professionals supporting local fire and police men and women in Hawaii
- Regular Member, Waialae Country Club and The Pacific Club
- Past Community and Industry Involvement:
- Advisory Board of Director, PASHA Transportation Lines Hawaii, Ltd. (Global Shipping Lines)
- Past Chairman and Board of Director – Kuakini Medical Center, Honolulu, HI
- Past Secretary and Executive Board of Director – Kuakini Health Systems, Inc.
- Interim Board of Director – Executive Doctor of Management Program at Weatherhead School of Management, Case Western Reserve University.
- Board of Director & Co-Chairman – Hawaii Children’s Museum (1990 – 94)
- Board of Director – Better Business Bureau (1992/3)
- Regional Review Panel – Aloha United Way (1992)
- Board of Director – Manoa Valley Theatre (1992/3)
- Board of Director & Member – Young Presidents Organization (1991 – 2000)
- Board of Director – Hawaii Service on Deafness (1985 – 1991)
- Board of Director – Hospice Hawaii (1992/3)
- Judge for Hawaii State Award of Excellence in 1993 – Hawaii Chamber of Commerce annual quality award using the Malcolm Baldridge criteria.
- Chairman and Board of Director – Pacific Region Institute for Service Excellence (1992/93), part of the Hawaii Chamber of Commerce.
- Executive Board of Director – Hawaii Chamber of Commerce (1993)
- Board of Director – Hawaii Auto Dealers Association (1992 – 94)
- Commissioner – State of Hawaii Motor Vehicle Licensing Board (1993/4)
- Hawaii State Legislative Director – American International Automotive Dealers Association
- Vice Chairman – Hawaii Executive Council
- Commissioner – Governor’s Commission on Population and Hawaii’s Future (1984 – 87)
- Member – Mayor’s Sports Public Private Partnership Task Force (1997)
- Member, Chief Executives Organization (2004 – 2009).
- Member, L3
- Member, JD Powers Dealer Roundtable – since 1992
- Member, Governor’s Commission - US Senator Hiram Fong
- Professional and Academic Service:
- Member, American Accounting Association
- Member, Institute of Management Accountants
- Member, International Leadership Association
- Member, Academy of Management – Organizational Behavior
- Member, Financial Executives International
- Regular Member, American Psychological Association
- Member, Society for Research in Child Development
- Member, Society for Research in Adolescence
- Member, National Education Association
- Member, American Institute of CPA’s, Financial Valuation Services Division member.
- Member & BOD, Hawaii Society of Certified Public Accountant’s
University Service:
- Faculty advisor, UHWO accounting students - spring, 2008 to present.
- Finalist out of 31 candidates for Chancellor of UH West O‘ahu - 2017
- Advisor, UHWO Accounting Club - fall, 2010 to present.
- Faculty Advisor and Founder, Free Application for Financial Student Aid (FAFSA) a UHWO Service Learning project serving ten Title 1 high schools in West Oahu and the Leeward coast regions and involving approximately 120 upper division accounting students and 70 FAFSA events per academic year - spring, 2007 to present. FAFSA Service learning leadership team consists of three student / graduate advisors, two UHWO Financial Aid Specialists and two accounting faculty. – fall, 2007 to present.
- Speaker, UH Faculty Ambassador’s Program at Waipahu High School - spring, 2008 and University Lab School, fall, 2010.
- Board member, UHWO Center on Teaching and Learning Excellence (CTLE) - fall, 2008 to 2009.
- Faculty Senator, UHWO Division of Professional Studies - fall, 2008 to 2012.
- Chair – 2016-2021 Academic Development Planning Committee … ADP Report
- Chair – ATP MBA Program Committee (submission 2016)
- Member, UHWO Educational Effectiveness Committee – fall, 2007- spring, 2008.
- Member, UHWO Curriculum Committee – fall, 2008 – spring 2010.
- Member, UHWO Assessment Committee – fall, 2009 – spring, 2011.
- Member UHWO SIFE Board Member & Co- Advisor – spring, 2010 – present.
- Member UHWO WASC Accreditation Steering Committee – fall, 2010 – 2012.
- Chair – UHWO Budget & Resource Committee – fall, 2010 to 2012 and current Chair for 2017 – 2019 year.
- Member – Academic Affairs Committee – fall, 2012 to 2015.
- Member – Distinguished Speaker Committee – fall, 2012 to present.
- Member – Professional Development Day Program Committee – Spring, 2013.
- 2012/2013 – Served on various Faculty Search Committees & Tenure and Promotion Committees.
- Lead Faculty on Task Force for the creation of the UHWO Risk Management and Insurance (RMI) Certificate and Degree program. To meet workforce needs in the Fire & Casualty/Life Insurance industry – spring, 2010 – 2012.
- Faculty Advisor – Chartered Financial Analyst (CFA) Institute Global Research Competition 2011/2012, 2012/2013, 2014/2015, and 2015/2016. Working with the UHWO teams to compete in a rigorous finance/economics competition with Universities from around the world. First place award on written report 2012/2013 for Hawaii Regionals.
- Faculty Advisor – Association of Governmental Accountants (AGA) Case Competition. Advisor for the 2013 & 2014 National Championship teams from UHWO.
- Sponsored and produced the ongoing “UHWO Executive Forum” for UHWO business students. Arranged the following guest speakers to make presentations to UHWO accounting, economics, and finance students:
- Eric Yeaman, President & CEO, Hawaiian Telcom, scheduled for November, 2009
- Allan Landon, Chairman and CEO, Bank of Hawaii, also Chairman UH System Board of Regents, and Toby Martin, Senior Executive Vice President, Bank of Hawaii- November 2008
- Albert Yamada, Vice Chairman and CFO, First Hawaiian Bank – November, 2007.
- Dustin Shindo, CEO, Hoku Scientific – March, 2007.
- Organized Deloitte & Touche LLP CPA’s Student Panel Discussion – November 30, 2010 for UHWO Accounting Club members.
- Organized KMH LLP CPA’s Student Panel Discussion – April 28, 2011 for UHWO Accounting Club members.
- Organized N & K LLP CPA’s Student Panel Discussion – March, 2013 for UHWO Accounting Club members.