Linna Shi

Headshot of Linna Shi, PhD

Linna Shi, PhD

Associate Professor, Department of Accounting

2462 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 College of Business
Name: Dean's List of Teaching Excellence - Fall 2018
Year Received: 2018

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

Institution: Renmin University of China
Major: International Economics
Completed: 2000
Degree: BS

Published Contributions
David Harris, Linna Shi, Hong Xie,  (2018). Does Benchmark-Beating Detect Earnings Management? Evidence from Accounting Irregularities. Advances in Accounting, 25-45.

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
Ravi Dharwadkar, David Harris, Linna Shi, Nan Zhou, (Accepted). The initiation of audit committee interlocks and the contagion of accounting policy choices: Evidence from special items. Review of Accounting Studies.

Research in progress
Title: The intangibles and goodwill as the proxies for audit complexity in audit fee research.
Status: Writing Results
Research Type: Scholarly