Harrison Liu

Harrison Liu, PhD

Department Chair, Accounting

Associate Professor

Contact

Bio

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

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

Degrees

  • PhD Texas A&M University
  • PhD University of Houston
  • BS Peking University

Publications

  • “Short Selling and Executive Stock Option Exercises,” (with E. Liu, S. Shen, J. Yin), Journal of Business Finance and Accounting, 2026. 
  • “The Effect of Offshore Activities on Financial Analyst Forecasts,” (with X. Sun and J. Yin), Journal of International Accounting Research, 2026. 
  • “Unlocking Forecast Quality: The Power of Material Sustainability Disclosures,” (with S. Cooper and J. Yin), Accounting and Business Research, 2026. 
  • “Internal Control Quality and Audit Fees: Does the CIO Matter?” (with J. Bradley and J. Yin), International Journal of Accounting, Auditing and Performance Evaluation, 2024, Vol. 20, No. 3-4, pp.  342–367.
  • “The Impact of Clawback Provisions on Executive Cash Compensation,” (with Liu and J. Yin), Review of Quantitative Finance and Accounting, 2023, Vol. 61, No. 1, pp. 35-62.
  • “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.