Assistant Professor
School of Accountancy

Ling Tuo

757-683-5218

2176 CONSTANT HALL
NORFOLK, 23529

Ling Tuo, Ph.D., CPA, CMA, is Assistant Professor of the School of Accountancy in the Strome College of Business at ¹ÏÉñÍø. Dr. Tuo earned her Ph.D. in Business with an emphasis in Accounting from University of Memphis in 2015. Prior to coming to ¹ÏÉñÍø, Dr. Tuo was Assistant Professor of Accounting at Lawrence Technological University in Michigan.

Her work has been published in several leading business and accounting research journals, such as Journal of Marketing Research, Journal of Business Ethics, Journal of Accounting and Public Policy, Advances in Accounting, and so on. She has taught various accounting courses for both undergraduate and graduate students in the field of financial accounting, accounting analytics, managerial accounting, and taxation. Her professional designations include Certified Public Accountant (CPA), Certified Management Accountant (CMA), and nonactive member of Certified Public Accountant (CPA) in China.

Expertise

Accounting
Financial Accounting, Managerial Accounting, IFRS, Data Analytics

Research Interests

Financial Reporting and Voluntary Disclosures, Corporate Social Responsibility, Corporate Governance

Articles

Zhu, J., Tuo, L., Yan, Y., Fei, Q. and Thomson, M. (2024). A Preemptive and Curative Solution to Mitigate Data Breaches: Corporate Social Responsibility as a Double Layer of Protection. Journal of Marketing Research.
Tuo, L., Rezaee, Z. and Gao, L. (2024). Is there a tradeoff between management earnings forecasts and sustainability reporting?. Global Finance Journal 59.
Chen, C., Liu, Z., Tang, W. and Tuo, L. Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality. Journal of Corporate Accounting & Finance.
Tuo, L. and Han, S. Does Taxation Education Improve Tax Compliance: An Empirical Study. Advances in Taxation.
Liu, Z., Kang, Y., Lin, S. W. and Tuo, L. The impact of accelerating 20-F filing. Journal of Accounting and Public Policy 42 (3).
Tuo, L., Du, R. and Liu, Z. CFO accounting education on the choice of earnings management. Journal of Corporate Accounting and Finance 34 (4).
Tuo, L., Han , S., Rezaee,, Z. and Yu, J. What does corporate sustainability reporting imply to auditors? Evidence from going-concern opinions and discretionary accruals. International Journal of Accounting & Information Management 31 (3) , pp. 487-503.
Han, S., Rezaee, Z., Tuo, L. and Wu, J. (2021). Corporate social impact and auditor changes. Journal of Corporate Accounting & Finance 32 (2) , pp. 129-153.
Tuo, L., Yu, J. and Zhang, Y. (2020). How do industry peers influence individual firms’ voluntary disclosure strategies?. Review of Quantitative Finance and Accounting 54 , pp. 911–956.
Han, S., Rezaee, Z. and Tuo, L. (2020). Is cost stickiness associated with management earnings forecasts?. Asian Review of Accounting.
Tuo, L., Zhang, Y. Tony., Liu, Z. and Du, R. (2019). Business education of CEO-CFO an annual report readability . Review of Economics & Finance 17.
Yu, J., Tuo, L. and Wu, D. (2019). Industry peer firms' earnings quality and IPO underpricing. Journal of Corporate Accounting & Finance 30 (1) , pp. 36-62.
Rezaee, Z. and Tuo, L. (2019). Are the quantity and quality of sustainability disclosures associated with the innate and discretionary earnings quality?. Journal of Business Ethics 155 (3) , pp. 763-786.
Du, R., Li, S., Tuo, L. and Zhang, Y. (2018). Earnings comparability and firm-specific stock price crash risk. International Journal of Accounting and Financial Reporting 8 (3).
Rezaee, Z. and Tuo, L. (2017). Voluntary disclosure of non-financial information and its association with sustainability performance. Advances in accounting 39 , pp. 47-59.

Presentations

Lin, S., Ling, R., Liu, Z. and Tuo, L. ( 2024). Accounting Fraud Allegations and Investor Sentiment: The Case of Luckin Coffee Oral Presentation 2024 International Accounting Section Midyear Meeting Atlanta.
Tuo, L., Lin, S., Liu, Z. and Ling, R. (May , 2023). HFCAA and its market reaction Oral Presentation 45th Annual Congress of the European Accounting Association Espoo, Finland.
Ling, R., Tuo, L. and Liu, Z. (June , 2022). Luckin Coffee Case Study Oral Presentation The 9th international Conference of Journal of International Accounting Research Online.
Tuo, L., Liu, Z. and Ling, R. (June , 2022). Market Reaction to the Holding Foreign Companies Accountable Act Oral Presentation The 9th international Conference of Journal of International Accounting Research Online.
Han, S., Rezaee, Z., Tuo, L. and Yu, J. ( 2019). Social Responsibility Reporting, Sustainability Assurance and Auditor Conservatism Oral Presentation American Accounting Association Annual Meeting San Francisco, CA .
Tuo, L., Zhang, Y. Tony., Liu, Z. and Du, R. ( 2019). Business Education of CEO-CFO and Readability of Annual Reports Oral Presentation American Accounting Association Annual Meeting 2019 San Francisco, CA .
Han, S., Rezaee, Z., Tuo, L. and Yu, J. ( 2019). Social Responsibility Reporting, Sustainability Assurance and Auditor Conservatism Oral Presentation American Accounting Association Ohio Region Meeting Columbus, OH .
Han, S., Rezaee, Z. and Tuo, L. ( 2018). Cost Stickiness and Management Earnings Forecast Oral Presentation American Accounting Association Western Regional Meeting Vancouver, WA .
Han, S., Rezaee, Z. and Tuo, L. ( 2018). Cost Stickiness and Management Earnings Forecast Oral Presentation Asian Review of Accounting International Accounting Symposium 2018 Taipei, Taiwan .
Han, S., Rezaee, Z. and Tuo, L. ( 2017). Cost Stickiness and Management Earnings Forecast Oral Presentation American Accounting Association Annual Meeting 2017 San Diego, CA .
Han, S., Rezaee, Z., Tuo, L. and Yu, J. ( 2017). Social Responsibility Reporting, Sustainability Assurance and Auditor Conservatism Oral Presentation The 1st CCGAR & RIEM Research Camp on Auditing and Accounting Chengdu, China .
Rezaee, Z. and Tuo, L. ( 2016). Is Voluntary Disclosure of Nonfinancial Information Associated with Sustainability Performance? Poster American Accounting Association Annual Meeting 2016 New York, NY .
Tuo, L., Yu, J. and Zhang, Y. Tony. ( 2016). How industry peer firms influence the voluntary disclosure strategy? Oral Presentation The 24th Annual Conference on Pacific Basin Finance, Economics, Accounting and Management Hsinchu, Taiwan .
Rezaee, Z. and Tuo, L. ( 2015). Determinants of Nonfinancial Information Disclosure Poster American Accounting Association Annual Meeting 2015 Chicago, IL .
Rezaee, Z. and Tuo, L. ( 2014). Are Management Earnings Forecast Associated with Sustainability Performance Disclosure Oral Presentation American Accounting Association Southeast Conference 2014 St Petersburg, FL .

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