The present study investigated flow dynamics of a straight elastic blood vessel under sinusoidal flow conditions in order to understand influence of wall motion and impedance phase angle(time delay between pressure and flow waveforms) on wall shear stress distribution using computational fluid dynamics. For the straight elastic tube model considered in the our method of computation. The results showed that wall motion induced additional terms in the axial velocity profile and the pressure gradient. These additional terms due to wall motion reduced the amplitude of wall shear stress and also changed the mean wall shear stress. Te trend of the changes was very different depending on the impedance phase angle. As the wall shear stress increased. As the phase angle was reduced from 0$^{circ}$to -90$^{circ}$for ${pm}$4% wall motion case, the mean wall shear stress decreased by 10.5% and the amplitude of wasll shear stress increased by 17.5%. Therefore, for hypertensive patients vulnerable state to atherosclerosis according to low and oscillatory shear stress theory.