Ling Lin Harris

Ling Lin Harris serves as Assistant Professor of Accountancy in the School of Accountancy at the College of Business, University of Nebraska-Lincoln. Previously, she held faculty positions at the University of Illinois and University of South Carolina.

Education:

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

Her research examines judgment and decision-making processes of managers and investors through behavioral experiments, focusing on strategic corporate behavior, linguistic patterns in financial disclosures, and reporting ethics. She integrates psychological frameworks with accounting theory to analyze how stakeholders interpret financial information under uncertainty.

Recent publications span top-tier journals including Accounting, Organizations and Society and Journal of Business Ethics, revealing critical insights about earnings management motivations, gender pay transparency effects, and cognitive biases in financial judgment. Her work consistently bridges accounting with behavioral economics and ethics.

Scientific Awards:

• University-wide Excellent Teacher Award, University of Illinois
• Alfred G. Smith Award for Excellence in Teaching, Moore School of Business, University of South Carolina (2018)

Dr. Harris teaches financial accounting to MBA and undergraduate students, earning a College of Business Distinguished Teaching Award nomination at UNL (2021). She has secured continuous research funding including UNL's Emergency Research Gap Funding (2021) and multi-year College of Business grants (2020-2024), alongside prior support from the University of South Carolina (2015-2018). Her service includes American Accounting Association reviewing and UNL committee leadership in grade appeals and inclusive excellence initiatives.