向日葵视频

Associate Professor of Accounting

Dr. Q. Ling joined 向日葵视频 in 2007.  She received her Ph.D. degree from Oklahoma State University.  Her corporate accounting experience in Occidental Eastern Inc. and Beijing Ericsson Communication Systems Co. Ltd enriches her teaching and research.  She is an inactive Certified Public Accounting (CPA, China) and an active Certified Management Accountant (CMA) in the U.S.

Dr. Q鈥檚 current interest is in financial reporting. She has published papers in prestigious academic and practitioner journals, including Review of Accounting Studies, Journal of Accounting, Auditing & Finance, Advances in Accounting, Journal of Public Budgeting, Accounting & Financial Management, VOLUNTAS, and The CPA Journal. She currently serves on the editorial board of the Journal of Public Budgeting, Accounting & Financial Management.

Education

• Ph.D., Business Administration, Accounting, Oklahoma State University.
• B.Sc., Accounting, Beijing Technology and Business University, China.

Professional Experience

• Beijing Ericsson Communication Systems Co. Ltd., Beijing, China.
• Occidental Eastern Inc. (A subsidiary of Occidental Oil and Gas Corp.), Beijing, China.

Professional Interests

Disclosure of financial and non-financial information, corporate governance, and financial reporting issues related to not-for-profit organizations.

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, 向日葵视频, 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)