Ling Lin Harris

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Ling Lin Harris

Assistant Professor Accountancy University of Nebraska-Lincoln

Contact

Address
Hawks Hall 445M
Lincoln, NE 68588-0488,
Phone
402-472-2337 On-campus 2-2337
Email
lharris6@unl.edu
Website
Website
Social Media

Dr. Ling Harris received her Master and Ph.D. in Accountancy from the University of Illinois at Urbana-Champaign. Her research interests include judgment and decision making of managers and investors, management's strategic behavior, linguistic features in corporate reporting, and financial reporting. Dr. Harris' research has been accepted for publication in Accounting, Organizations and Society, Contemporary Accounting Research, and Journal of Business Ethics, among others. Previously, Dr. Harris taught at the University of Illinois and the University of South Carolina. She was on the list of teachers ranked as excellent by their students university-wide at the University of Illinois and won the Alfred G. Smith teaching award at the Moore School of Business in the University of South Carolina. Dr. Harris teaches financial accounting to MBA students and undergraduate accounting students at the College of Business (CoB) in the University of Nebraska-Lincoln and was nominated in 2021 for the CoB Distinguished Teaching Award. 

Education

University of Illinois at Urbana-Champaign
• Ph.D. in Accountancy
• Master of Accounting Science
• Master in Teaching English as a Second Language

Appointments

  • Assistant Professor of Accounting

CliftonStrengths ®

  • Achiever
  • Analytical
  • Learner
  • Responsibility
  • Relator

Scholarship

Selected Publications/Articles

  • Harris, L. L., K. Kelly, and B. Sheeley. 2026. Investor Judgments of Human Capital Initiatives: The Role of Initiative Type, Investor Orientation, and Financial Performance. Accounting, Organizations and Society 117 (December), 101659. https://doi.org/10.1016/j.aos.2026.101659.
  • Harris, L. L., and E. Y. Wang. 2024. The Impact of Descriptor Identicalness on Investors' Judgments of Managers' Opportunistic Estimation Choices. Accounting, Organizations and Society 113 (December), 101575.  https://doi.org/10.1016/j.aos.2024.101575.
  • Harris, L.L, S. Jackson, J. Owens, and N. Seybert. 2022. Recruiting Dark Personalities for Earnings Management. Journal of Business Ethics 178: 193–218. https://doi.org/10.1007/s10551-021-04761-z. 
  • Austin, C., D. Bobek-Schmitt, and L.L. Harris. 2021. Does Information about Gender Pay Matter to Investors? An Experimental Investigation. Accounting, Organizations and Society 90. https://doi.org/10.1016/j.aos.2020.101193.
  • Fanning, K., L. Harris, K. Jackson, and M. Stern. 2019. Investors’ Reactions to Reported Earnings when Management Issues Goal versus Expectation Earnings Guidance: An Experimental Investigation. Journal of Financial Reporting 4 (1): 37–57. https://doi.org/10.2308/jfir-52335.
  • Harris, L., M. Majerczyk, and A. Newman. 2018. An Examination of how the Effort-inducing Property of Incentive Compensation Influences Performance in Multidimensional Tasks. Journal of Economic Behavior and Organization 149: 185–196. https://doi.org/10.1016/j.jebo.2018.03.010. 
  • Harris, L.L., J. Hobson, and K. Jackson. 2016. The Effect of Investor Status on Investors’ Susceptibility to Earnings Fixation. Contemporary Accounting Research 33 (1): 152–171. https://doi.org/10.1111/1911-3846.12153.

Courses

Undergraduate Courses

Introductory Financial Accounting (ACCT 201H) - Fundamentals of accounting, reporting, and analysis to understand financial, managerial, and business concepts and practices.

Intermediate Financial Accounting II (ACCT 314) - continuation of Intermediate I (ACCT 313) that examines current and emerging financial accounting concepts and techniques, with a focus on long-term liabilities, income tax allocation, pensions, leases, and corporate equities. Development of skills to recognize important accounting issues, ask critical questions, and thoroughly analyze financial statements, including the statement of cash flows.

Graduate Courses

Financial Accounting (GRBA 809) - Understands financial reporting system. Interprets a company's financial information and assesses the company’s financial strength and viability. 

Teaching Interests

  • Financial Accounting

Service

Professional Service

  • Ad hoc reviewer, AAA ABO Research Conference, AAA Annual Meeting, AAA FARS Midyear Meeting, AAA International Accounting Section Meeting, AAA Spark Meeting, CAAA Conference, Hawaiian Accounting Research Conference, JAAF annual conference.
  • Ad hoc reviewer, The Accounting Review, Accounting Horizon, Behavioral Research in Accounting, and Journal of Business Ethics. 
  • Discussant, AAA ABO Research Conference, AAA Annual Meeting, AAA FARS Midyear Meeting, AAA International Accounting Section Meeting, CAAA Conference, International Behavioural Finance Conference, and NYCU International Finance Conference.

Institutional Service

  • Committee Member, Undergraduate Curriculum Committee (Department), 2026–present.
  • Committee Member, Personnel Committee (Department), 2026–present.
  • Committee Member, Workshop Committee (Department), 2019–present.
  • Committee Member, Student Grade Appeal Committee (Department), 2020–2026.
  • Committee Member, General Committee (College), 2022–2026.
  • Board Member, Inclusive Excellence Advisory Board (College), 2020–2022.
  • Member, UNL Marshal Corps (University), 2025–present.

Noteworthy

Awards

  • Research Award, School of Accountancy, University of Nebraska-Lincoln (2026, 2025).
  • Research Grant, College of Business, University of Nebraska-Lincoln (2025, 2024, 2023, 2022, 2021, 2020).
  • Emergency Research Gap Funding, University of Nebraska-Lincoln (2021).
  • Distinguished Teaching Award, nominee, College of Business, University of Nebraska-Lincoln (2021).
  • Research Grant, Moore School of Business, University of South Carolina (2018, 2017, 2016, 2015, 2012).
  • Alfred G. Smith Award for Excellence in Teaching, recipient, Moore School of Business, University of South Carolina (2018).

Selected Media Coverage

  • Professor Harris’ research has been cited in major media outlets, including Reuters, CFO.com, and the New York Post.