Ruonan Liu is an Assistant Professor of Accounting at the Eberhardt School of Business at the University of the Pacific. Dr. Liu received her PhD in Accounting from the Florida International University (2014). She holds an MS in Accounting from the State University of New York at Binghamton (2010), and a BS in Accounting from the Shandong Economic University in China (2007). She has taught several Accounting classes including Managerial Accounting, Principles of Financial Accounting, and Intermediate Accounting II. Her research interests include executive compensation, earnings management, corporate governance, and auditing. She is a Certified Public Accountant in the state of Illinois and is an active member of the American Accounting Association.