Linna Shi

Headshot of Linna Shi, PhD

Linna Shi, PhD

Associate Professor, Department of Accounting

321 Carl H. Lindner Hall


Dr. Linna Shi is an associate professor of accounting at the University of Cincinnati. She holds a PhD in Accounting from Syracuse University and a MS in Finance from Stockholm School of Economics. She is also a Chartered Financial Analyst® (CFA). Her main areas of research include earnings quality and management, market mispricing on accounting information, and corporate governance. Dr. Shi has published in the Review of Accounting Studies, Journal of Corporate Finance, Journal of Business, Finance & Accounting, Accounting Horizons, and Advances in Accounting. Her teaching interests focus on financial accounting and financial statement analysis.

Teaching Interest

financial accounting, financial statement analysis

Research Interest

earnings quality and earnings management, mispricing on accounting information, accounting disclosures, corporate governance


Institution: University of Cincinnati

Title: Assistant Professor of Accounting

Institution: Binghamton University, SUNY

Title: Assistant Professor of Accounting

End Date: 2016-07-31

Awards | Honors

Organization: Lindner Colledge of Business

Name: Dean’s List of Teaching Excellence - Spring 2018

Year Received: 2018

Organization: Lindner Colledge of Business

Name: Dean’s List of Teaching Excellence - Fall 2017

Year Received: 2017

Organization: SUNY at Binghamton

Name: School of Management Teaching Award

Year Received: 2014

Organization: American Accounting Association Mid-Atlantic Regional Meeting

Name: Best Paper Award

Year Received: 2013


Institution: Syracuse University

Major: Accounting

Completed: 2011

Degree: PhD

Institution: Stockholm School of Economics

Major: Finance

Completed: 2005

Degree: MS

Published Contributions

Masako Darrough, Linna Shi, Ping Wang,  (2017). Do Peer Warnings Affect CEO Compensation?. Accounting Horizons, 71-91.

Linna Shi, Ping Wang, Nan Zhou,  (2017). Enhanced disclosure of other comprehensive income and increased usefulness of net income: The implications of Accounting Standards Update 2011-05. Research in Accounting Regulation , 139-144.

Lili Dai, Ravi Dharwadkar, Linna Shi, Bohui Zhang,  (2017). The Governance Transfer of Blockholders: Evidence from Block Acquisitions and Earnings Management around the World. Journal of Corporate Finance, 586-607.

Ping Wang, Masako Darrough, Linna Shi,  (2016). Earnings Warnings and CEO Welfare. Journal of Business, Finance & Accounting, 1197–1243.

Linna Shi, Huai Zhang, Jun Guo,  (2014). Analysts’ Cash Flow Forecasts and Pricing of Accruals. Advances in Accounting, incorporating Advances in International Accounting, 90-105.

Linna Shi, Huai Zhang,  (2012). the Earnings Fixation Hypothesis Explain the Accrual Anomaly. Review of Accounting Studies, 1-21.

Linna Shi, Huai Zhang,  (2011). On Alternative Measures of Accruals. Accounting Horizons, 811-836.

Accepted Contributions

David Harris, Linna Shi, Hong Xie,  (Accepted). Does Benchmark-Beating Detect Earnings Management? Evidence from Accounting Irregularities. Advances in Accounting.

Research in progress

Title: The intangibles and goodwill as the proxies for audit complexity in audit fee research.

Status: Writing Results

Research Type: Scholarly