Faculty and ResearchExpert Guide

Education

• Ph.D. in Business Administration
  Temple University, Philadelphia, Pennsylvania

Areas of Expertise

• Nonprofit accounting
• Nonprofit governance
• Nonprofit organizations

Professional Activities

Erica E. Harris, PhD, CPA is an Associate Professor of accounting at Florida International University’s School of Accounting. She has been awarded a Fulbright Scholarship to study Irish nonprofit organizations at Dublin City University during the summer of 2022. Prior to her appointment she was named the Andrew J. Melton Jr. Associate Professor of accounting at Villanova University and also served as an Assistant Professor of accounting at Rutgers University, Camden. She received her PhD from Temple University, MBA from the University of Miami, and BS from the University of Florida. Her research interests include nonprofit accounting and governance, with a specific focus on donor behaviors. She has published in leading accounting and nonprofit journals such as The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, and Nonprofit Voluntary Sector Quarterly. Professor Harris is on the editorial board of the Journal of Governmental and Non-profit Accounting Research as well as Accounting Horizons. Professional honors include Temple University Best Dissertation Award, Sigma Tau Phi Graduate Award in Accounting, American Accounting Association Government and Nonprofit Section Best Paper Awards, Rutgers University School of Business Camden Outstanding Research Award, Villanova School of Business McDonough Family Faculty Research Award, and Florida International University Professional MBA program Best Course and Best Instructor. Erica is also active in the American Accounting Association Government and Nonprofit Section serving as PhD liaison responsible for section grants and student/new faculty events as well as past meeting coordinator. 

Courses Taught

• Accounting for Managers

Refereed Journal Articles

Altamuro, J., Bierstaker, J., Chen, L., & Harris, E. E.

(2021).

Does it Pay to Pray? Religious Nonprofit and Funding.

Journal of Accounting and Public Policy

.

Chang, H., Harris, E. E., Jiang, S., & Ma, Z.

(2021).

The Role of Foreign Donors at Chinese Not-for-Profit Organizations.

European Accounting Review

.

Harris, E. E., Neely, D., & Saxton, G.

(2021).

Social Media, Signaling, and Donations: Testing the Financial Returns on Social Media Investment .

Review of Accounting Studies

.

Harris, E. E., & Neely, D.

(2021).

Determinants and Consequences of Nonprofit Transparency.

Journal of Accounting, Auditing & Finance

, 36(1)

.

Finley, A. R., Hall, C., Harris, E. E., & Lusch, S.

(2021).

The Effect of Large Corporate Donors on Nonprofit Performance.

Journal of Business Ethics

.

Balsam, S., Harris, E. E., & Saxton, G.

(2020).

The use and consequences of perquisites in nonprofit organizations.

Journal of Accounting and Public Policy

, 39(4)

.

Canada, J., & Harris, E. E.

(2020).

The Role of Web Assurance Seals in Nonprofit Giving.

Journal of Information Systems

, 34(2)

.

Harris, E. E., Boland, C., Petrovits, C., & Yetman, M.

(2020).

Controlling for Corporate Governance in Nonprofit Research.

Journal of Governmental and Nonprofit Accounting

, 9(1)

.

Amin, K., & Harris, E. E.

(2020).

The Effect of Investor Sentiment on Nonprofit Donations .

Journal of Business Ethics

.

Harris, E. E., Bloch, R., & Peterson, A.

(2020).

Interlocking Nonprofit Board Members.

Accounting Horizons

, 34(2)

.

Harris, E. E., Tate, S. L., & Zimmerman, A. B.

(2019).

Does Hiring a Local Industry Specialist Auditor Matter to Nonprofit Organizations?

Nonprofit and Voluntary Sector Quarterly

.

Balsam, S., & Harris, E. E.

(2018).

Nonprofit executive incentive pay.

Review of Accounting Studies

.

Harris, E., Petrovits, C., & Yetman, M. H.

(2017).

Why Bad Things Happen to Good Organizations: The Link Between Governance and Asset Diversions in Public Charities.

Journal of Business Ethics

.

Harris, E. E., Leece, R. D., & Neely, D. G.

(2017).

Nonprofit lobby expense reporting.

Journal of Public Budgeting, Accounting & Financial Management

.

Amin, K., & Harris, E. E.

(2017).

Nonprofit Stakeholder Response to Going-Concern Audit Opinions.

Journal of Accounting, Auditing & Finance

.

Gaver, J. J., Harris, E. E., & Im, S. M.

(2016).

Determinants and Consequences of Nonprofit Debt Ratings.

Accounting Horizons

.

Harris, E. E., & Neely, D. G.

(2016).

Multiple Information Signals in the Market for Charitable Donations.

Contemporary Accounting Research

.

Harris, E. E., & Ruth, J. A.

(2015).

Analysis of the Value of Celebrity Affiliation to Nonprofit Contributions.

Nonprofit and Voluntary Sector Quarterly

.

Harris, E., Petrovits, C. M., & Yetman, M. H.

(2015).

The Effect of Nonprofit Governance on Donations: Evidence from the Revised Form 990.

The Accounting Review

.

Balsam, S., & Harris, E. E.

(2014).

The Impact of CEO Compensation on Nonprofit Donations.

The Accounting Review

.

Harris, E. E.

(2014).

The Impact of Board Diversity and Expertise on Nonprofit Performance.

Nonprofit Management and Leadership

.

Harris, E. E., & Krishnan, J.

(2012).

The Impact of Tarnished Auditor Reputation on Nonprofit Income.

International Journal of Auditing

.

Basu, S., DeVides, Z., & Harris, E. E.

(n.d).

Are Nonprofits Profitable? Implications of Nonprofit Profitability.

Journal of Accounting and Public Policy Special Issue: Nonprofit Research

.

Boland, C., Harris, E. E., & Neely, D.

(n.d).

Nonprofit Governance: Are Related Board Members Bad for Nonprofits?

Journal of Management Accounting Research

.

Harris, E. E., Neely, D., & Parsons, L.

(n.d).

Nonprofit Performance Measurement and Reporting in the Next Decade.

Journal of Governmental and Nonprofit Accounting

.