Ran Ling, Ph.D., CPA

Associate Professor of Accounting

Ran Ling holds a Ph.D. in accounting from Florida International University. She has professional experience in the areas of financial accounting and auditing. She is a CPA in the state of Kentucky and is a member of the American Accounting Association.

A Conversation with Ran

What draws you to your discipline?

I am drawn to accounting because of its precision, challenges, and the significant impact it has on business decision-making and transparency. What fascinates me most is its ability to tell a story through numbers—whether it's understanding an organization's financial health or contributing to transparency and ethical practices. It's incredibly fulfilling to teach students skills they will carry into their careers and use to make an impact.

What has been your favorite course to teach?

My favorite courses are Intermediate Accounting I and II. They are cornerstones of the accounting curriculum and provide students with the critical skills and knowledge needed to understand complex financial transactions. I enjoy helping students develop a deeper comprehension of financial reporting standards and seeing their confidence grow as they master challenging concepts

Educational Background

• Ph.D., Accounting, Florida International University, 2018
• M.S., Accounting, University of Kentucky, 2012
• B.S., Accounting, University of Kentucky, 2011

Research Interests

• Financial Reporting
• Audit
• Banking

Professional Organizations

• American Accounting Association

Selected Publications

• Ling, R., Nippani, S., & Hu, Y. (in press). Bank performance ratios and their relationship to TED spread: A size-based analysis. Quarterly Journal of Finance and Accounting.
• Opara, M., Rankin, R., Ling, R., & Le, T. (2022). Public-private partnership in Alberta, Canada: a path dependence perspective. Accounting, Auditing & Accountability Journal, 35(9), 359–381.
• Ling, R. (2022). The Effect of the PCAOB’s Restrictions on Auditor-Provided Tax Services on Audit Quality, Earnings Quality, and Tax Avoidance. Journal of Accounting and Finance, 23 (1), 83-103.
• Nippani, S., & Ling, R. (2021). Bank size and performance: An analysis of the industry in the United States in the post‐financial‐crisis era. The Journal of Financial Research, 44(3), 587–606.