Associate Professor of Accounting
I am an associate professor of accounting with years of experience in the industry. My passion lies in empowering students to use accounting as the language of business. I believe that a deep understanding of accounting principles is a powerful tool. My goal is to foster an engaging learning environment where students can connect theoretical knowledge to real-world applications. Students grow professionally and personally during this process, preparing them for successful and impactful careers.
Education
- B.Sc., Accounting, Beijing Technology and Business University 1997
- Ph.D., Business Administration, Accounting, Oklahoma State University, 2007
Courses Taught
Intermediate Accounting I, Fall 2025; Cost Accounting, Fall 2025; Cost Accounting, Spring 2026
Research Interests
My research explores the overarching theme of financial and non-financial disclosure. Within this area, I investigate how specific applications, such as corporate governance, influence disclosure behavior. I also delve into the unique financial reporting issues related to not-for-profit organizations, aiming to improve accountability and resource allocation within this vital sector.
Professional Experience
- Beijing Ericsson Communication Systems Co. Ltd., Beijing, China.
- Occidental Eastern Inc. (A subsidiary of Occidental Oil and Gas Corp.), Beijing, China.
Professional Affiliations
American Accounting Association; Institute of Management Accountants
Professional Interests
Disclosure of financial and non-financial information, corporate governance, and financial reporting issues related to not-for-profit organizations.
Specialization
Accounting
Selected Publications
- Ling, Q., and Roberts, A. A. (2024) Identical Ratios: A Red Flag of Ratio Management. Review of Accounting Studies. .
- Ling, Q., Scheetz, A., and Wall, J. M. (2020). Lowering Standards: Unintended Consequences of Form 990-N and Value Congruence on Donors' Decision Making. Journal of Forensic and Investigative Accounting, 12 (2), 261-283.
- Ling, Q., and Liu, Z. (2019). XBRL Data Comparability: Current Use of Extension and Opportunities for CPAs. The CPA Journal, 2019 (July), 44-48. https://www.cpajournal.com/2019/08/21/xbrl-data-comparability/
- Chikoto, G. L., Ling, Q., and Neely, D. G. (2016). The Adoption and Use of the Hirshman-Herfindahl Index in Nonprofit Research: Does Revenue Diversification Measurement Matter? VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 27 (3), 1425-1447. http://link.springer.com/article/10.1007/s11266-015-9562-6
- Feng, N., Ling, Q., Neely, D., and Roberts, A. A. (2014). Using Archival Data Sources to Conduct Nonprofit Accounting Research. Journal of Public Budgeting, Accounting & Financial Management, 26 (3), 458-493. http://pracademics.com/attachments/article/1134/Article%204_Fend_Ling.pdf
- Ling, Q., and Mowen, M. (2013). Competitive Strategy and Voluntary Environmental Disclosure. Accounting and the Public Interest, 13, 55-84. aaajournals.org/doi/abs/10.2308/apin-10344
- Ling, Q. (2012). Ex Ante Severance Agreements and Timely Disclosure of Bad News. Journal of Accounting, Auditing & Finance, 27 (2), 177-207. http://jaf.sagepub.com/content/27/2/177.refs
Honors and Awards
- Faculty All-Star, 黑料论坛, 2023.
- Best Paper Award, American Accounting Association - GNP section, August 2019.
- Distinguished Performance, The Institute of Management Accountants, 2016.
- Certified Management Accountant, 2016.
- The PwC INQuiries grant, the PwC Foundation, 2015.
- Beta Gamma Sigma, 2012.
- American Accounting Association Government and Nonprofit Section Annual Meeting Outstanding Research Paper Award, 2011.
- American Accounting Association鈥檚 Deloitte-J Michael Cook Doctoral Consortium Fellowship, 2006.
- William S. Spears School of Business Distinguished Fellowship
- Phi Kappa Phi Scholarship
- Inactive Certified Public Accountant (China)