Harrison Liu, Ph.D.

Interim Department Chair in Accounting, Associate Professor, Accounting

Harrison Liu



Harrison Liu, associate professor of accounting, holds a Ph.D. in accounting from Texas A&M University and a Ph.D. in environmental engineering from the University of Houston. He also holds a B.S. in geology from Peking University.

Dr. Liu's research focuses on financial accounting with emphasis in short selling, naked short selling, corporate share repurchases and insider trading in the financial markets, and executive compensation and corporate governance. His primary teaching areas are cost and managerial accounting.

Research Interests

  • Covered and naked short selling
  • Open market and accelerated share repurchases
  • Executive compensation and corporate governance
  • Financial market anomalies


  • Ph.D. Texas A&M University
  • Ph.D. University of Houston
  • B.S. Peking University


  • “Publication Outlets for Healthcare Financial Research: A Study of Journal Quality Perceptions,” (with D. Forgione and P. Smith), Financial Accountability and Management, Vol. 34, No. 3, 2018, pp. 288-305.
  • “Corporate Responses to the Repatriation Incentives and Domestic Production Activities Deduction,” (with M. Kinney), Review of Quantitative Finance and Accounting, Vol. 50, 2018, pp. 623-651.
  • “Is Price Support a Motive for Increasing Share Repurchases?” (with Edward Swanson), Journal of Corporate Finance, Vol. 38, 2016, pp. 77-91.
  • “The Impact of Say-on-Pay on Executive Compensation,” (with Steve Balsam, Jeff Boone and Jennifer Yin), Journal of Accounting and Public Policy, Vol. 35, No. 2, 2016, pp. 162-191.
  • “Stock Option Schedules and Managerial Opportunism,” (with L. Liu and J. Yin), Journal of Business Finance and Accounting, Vol. 41, No. 5-6, 2014, pp. 652-684.