Research & Areas of Expertise

Lindner accounting faculty are experts in a wide variety of areas ranging from taxation, international accounting and auditing, to logistics, business law and capital markets. Our faculty publish in leading academic journals and are frequently recognized for excellence in research and teaching at the college and university level.

Research from Lindner accounting faculty can frequently be found in acclaimed accounting publications such as The Accounting Review, Journal of Accounting Research, Journal of Business Ethics and more. In addition, our faculty members are heavily involved in various professional organizations, frequently serve as journal editors and reviewers, and many are credentialed as Certified Public Accountants (CPAs).

Faculty and PhD students are bolded.


  • Ma, Z.Shi, L.Yu, K., & Zhou, N. (2024). Director Interlocks: Information Transfer in Board Networks. Encyclopedia4(1), 117–124. 
  • Krivogorsky, V., Mintchik, N., & Alon, A. (2023). Accounting research in former Soviet bloc countries: Past trends and current and future developments. Journal of International Accounting, Auditing and Taxation50(Article N 100529), 10. 
  • Boyle, E., Mintchik, N., & Warne, R. (2023). When it pays to be a friend: investigating investors’ judgments toward CSR companies following an accounting restatement. Advances in Accounting60(100638), 17. 
  • Olson, A., Yust, C., & Christensen, B. 2023. Are public health policies associated with corporate innovation? Evidence from U.S. nonsmoking laws. Research Policy, 52(10), 104887.
  • Olson, A., & Ordyna, P. (2023). Boards’ Reactions to Accounting for Income Tax Failures. Journal of the American Taxation Association45(1), 145–166. 
  • Dharwadkar, R, Harris, D., Shi, L., & Zhou, N. (First published online January 4, 2024). The Role of Audit Committee Interlocks in the Dissemination and Contagion of Accrual-Based and Real Earnings ManagementJournal of Accounting, Auditing & Finance.
  • Guo, J., Kim, S., & Shi, L. (First published online December 31, 2023). Proactive CSR Strategies in Financial Misreporting. Journal of Accounting, Auditing & Finance.
  • Shi, L., Teoh, S. H., & Zhou, J. (2023). Non-Audit Services in Audit Committee Interlocked Firms, Financial Reporting Quality, and Future Performance. Journal of Accounting, Auditing & Finance 38(4), 804-832
  • Lin, S., Sawani, A., & Wang, J. C. (2023). Managerial Ownership, Debt Covenants, and the Cost of Debt. Pacific-Basin Finance Journal77, 101917.


  • Brandes, P., Dharwadkar, R., Ross, J., & Shi, L. (2022). Time is of the essence!: Retired independent directors’ contribution to board effectiveness. Journal of Business Ethics, 3(178), 767–793.
  • Chen, T., Larson, R., & Mo, H. (2022). Investor herding and price informativeness in global markets: Evidence from earnings announcements. Journal of Behavioral Finance, Published online: 27 Jul 2022; not yet assigned to volume, 1–19. 
  • Huang, S. X., Pereira, R., & Wang, J. C. (2022). Corporate Transparency and Externally Financed Firm Growth. Journal of International Accounting Research, 21(2), 57–81. 
  • Larson, R., Myring, M., & Orens, R. (2022). US comment letter writing to the IASB and evolving SEC views on the use of IFRS. Accounting in Europe, 19(2, published online 4 April 2022, assigned to issue on 21 July 2022), 255–286.
  • Olson, A., Rajgopal, S., & Bai, G. (2022). Comparison of Resident COVID-19 Mortality Percentage between Unionized and Nonunionized Private Nursing Homes. PLOS One, 17(11).

Real-world Business Insights

See our faculty’s research in action as it drives decisions and practices for real-world business problems:

Tax problems? Your board is watching 


Adam Olson, PhD, CPA, Associate Professor of Accounting.

Accounting for income tax (AFIT) errors are some of the most common and complex accounting problems. And organizations face unique challenges in resolving these issues. 

Despite these barriers, and that top executives are rarely involved in the details of day-to-day tasks and minute business dealings, boards may still hold CEOs and CFOs uniquely accountable for AFIT errors.   

Turnover is the biggest risk for CEOs and CFOs when it comes to AFIT restatements. These research findings are important for regulators and managers to understand to potentially help prevent AFIT issues and their consequences.


  • CFOs and CEOs are at greater risk of turnover after accounting for income tax (AFIT) restatements, compared to other accounting restatements.  
  • Boards of directors do not view all areas of financial reporting the same and are beholden to their own biases and limitations. 
  • How involved an auditor is in a company’s taxes does not affect the board’s unique view of AFIT restatements.


“Boards’ Reactions to Accounting for Income Tax Failures,” Journal of the American Taxation Association.

Lindner Faculty

Adam Olson, PhD, CPA, Associate Professor of Accounting


Paul Ordyna, PhD, Beacom School of Business, University of South Dakota