Business and Economics

All Majors & Minors

Cindy K. Harris

Cindy K. Harris was a history major as an undergraduate at the University of Pennsylvania and completed her MBA in accounting at The Wharton School. She earned her CPA license and worked as an auditor for PricewaterhouseCoopers. Professor Harris is a member of the American Institute of CPAs and the Pennsylvania Institute of CPAs.

The field of accounting and auditing has undergone dramatic change in recent years with the passage of the Sarbanes-Oxley Act of 2002 and the movement toward US convergence with International Financial Reporting Standards (IFRS.) Professor Harris’ recent research endeavors tap into these important areas, focusing on IFRS developments and corporate governance topics, such as compensation committee effects on executive compensation, CEO duality, audit committee composition effects on audit fees and the effect of female board directors on corporate performance.

Professor Harris’ primary teaching area is in accounting, including courses in Financial Accounting and Reporting, Management Accounting, Advanced Financial Reporting, and Federal Income Tax Policy.

She is the co-coordinator of the Kemper Scholarship for first year students.


Associate Professor of Business and Economics


Business and Economics


  • B.A., University of Pennsylvania
  • M.B.A., University of Pennsylvania, Wharton School


Financial Accounting and Reporting
Management Accounting
Advanced Financial Reporting
Federal Income Tax Policy

Research Interests

  • Corporate Governance and Financial Performance: Composition and Attributes of the Board of Directors & Subcommittees

Recent Work

Women Directors on Public Company Boards: Does a Critical Mass Affect Leverage?, 2013 Proceedings of Northeastern Association Business, Economics, and Technology Conference.

The Power of One: Effects of CEO Duality on Compensation Committee Quality and CEO Compensation, Co-authored with Carol C. Cirka and Eric Farris, (UC Class of 2010), 2012 Proceedings of Northeastern Association Business, Economics and Technology Conference.      

At A Crossroads: The Impact of International Financial Reporting Standards in the U.S., 2009 Proceedings of Northeastern Association Business, Economics and Technology conference.   

The Association between Corporate Governance and Audit Fees, Proceedings of Northeastern Association Business, Economics and Technology Conference.