Alex Hazera

  • Executive Director of Inclusive Excellence, Professor
  • Accounting
  • Phone: 401.874.4332
  • Email:
  • Office Location: 336, Ballentine Hall



Dr. Alejandro Hazera is Vangermeersch Professor of Accounting and the accounting area coordinator nations. His research focuses on examining the relation between bank loan accounting and the onset and magnitude of financial crisis. Currently, he is exploring this relation in the context of the “early” emerging market crises of the 1990s and the more recent crises in developing nations (such as the 2008 U.S. subprime crisis). Hazera has conducted invited lectures on bank accounting and financial crisis at high-level business schools and governmental agencies in countries throughout the spanish-speaking world, including Spain, Mexico, and—as a Fulbright Senior Specialist—Ecuador. He has also taught courses and seminars in these nations.


Ph.D., Accounting, University of Kentucky, 12/89
M.S., Accounting, University of Kentucky, 3/83
B.S., Accounting, Virginia Tech, 3/80

Selected Publications

Hazera, A. , Quirvan, C. and Triki, A.  (2017). “Too Big to Fail and Bank Loan Accounting in Developing Countries: Evidence the Mexican Financial Crisis,” Research in Accounting Regulation. 23(2): 109-118.

Hazera, A. Quirvan, C. and Marin. S. (2016). “The Impact of Guaranteed Bailout Assistance on Bank Loan Overstatement: the Mexican Financial Crisis of the Late 1990s  and Early 2000s,” International Journal of Managerial Finance. 12(2): 177-210.

Hazera, A., A. Marin, K. Stevens, E. Campos, and Schwarzbach, H. (2011). “Assessing the Effectiveness of Accounting Harmonization in Transition Economies, The Case of Banco Serfin,” Research in Accounting Regulation. 23(1). 1-19. (Recipient  of Best Case Award, 2010 Annual Meeting of the Business Association of Latin American Studies, ESADE Business School, Barcelona, Spain)

Hazera, A., Marin, S. and Quirvan C. (2009). “Toward A Conceptual Framework of The Harmonization of Bank Financial Reporting Standards in Transition Economies: The Case of Mexico,” Advances in Accounting, Incorporating Advances in International Accounting, 25(2), 237-254.