Associate Professor Linda Ragland

Linda Ragland

Associate Professor
Accounting and Finance
Phone: (603) 862-5286
Office: Paul College, Room 365d, Durham, NH 03824

Linda joined the Peter T. Paul College of Business and Economics at the University of New Hampshire in the fall of 2013. She is an Associate Professor of Accounting. At the professional service level, Linda is a member of the Governmental Accounting Standards Advisory Council (GASAC) for the U.S. Governmental Accounting Standards Board (GASB). In addition, Linda is a member of the Executive Committee (as Past President, following her term as President) for the Government and Nonprofit (GNP) section of American Accounting Association (AAA), the largest organization of accountants in academia. In regard to research, Linda’s interests center on two core areas. Her primary stream of research examines the association between financial measures and pricing in the municipal bond market. Her second stream of research focuses on governmental and nonprofit financial reporting and disclosure, particularly as these practices relate to community benefits and sustainability initiatives. To date, Linda's research has been published in highly regarded peer-reviewed accounting journals such as the Journal of Accounting and Public Policy, Accounting Horizons, and the Journal of Governmental and Nonprofit Accounting. In terms of teaching, Linda’s portfolio aligns with her research and professional experiences. During her time at UNH, she has taught five different accounting courses including Intermediate Accounting, Governmental Accounting, and Ethics and Nonprofit Accounting. Linda’s teaching philosophy emphasizes bringing practical knowledge into the classroom, drawing on her experience as a Fiscal Director for a component unit of the State of Tennessee. Linda's commitment to teaching and student engagement has been recognized through three teaching awards received between 2016 and 2020.

Courses Taught

  • ACC 621: Intermediate Financial Acct I
  • ACC 721: Inter. Fin. Acct. I
  • ACC/ACFI 720/825: Topics in Accounting
  • ACFI 825: Ethics & Non-Profit Accounting
  • ACFI 835: Governmental Accounting
  • ACFI 892: Independent Study

Education

  • Ph.D., Accounting, University of South Florida
  • M.S., Accounting, University of Tennessee at Chattanooga
  • B.S., Accounting, University of Tennessee at Chattanooga

Research Interests

  • Accounting
  • Government Accountability
  • Government Regulations
  • Government Transparancy
  • Nonprofit Operations
  • Business Ethics

Selected Publications

  • Jamsheed, J., & Ragland, L. (2026). Community Garden Disclosures and Municipal Bond Interest Costs: A Study of New England States. Journal of Governmental & Nonprofit Accounting, 1-37. doi:10.2308/jogna-2024-005

  • Cha, Y., Plante, C., & Ragland, L. (2024). Regulated Public Accessibility to Municipal Financial Reports and Bond Interest Cost. Journal of Public Budgeting, Accounting and Financial Management, 36(4), 445-470. doi:10.1108/jpbafm-05-2023-0072

  • Reck, J. L., & Ragland, L. (2022). Deferred outflows of resources and deferred inflows of resources and municipal bond borrowing cost. Journal of Accounting and Public Policy, 41(4), 106948. doi:10.1016/j.jaccpubpol.2022.106948

  • Ragland, L., & Plante, C. (2021). The Association between Board Composition, Board Governance and Charity Care Provided by Nonprofit Hospitals. Journal of Governmental and Nonprofit Accounting, 10(1), 50-85. doi:10.2308/JOGNA-19-004

  • Plante, C., & Ragland, L. (2018). Do hospitals earn their nonprofit status? Evidence from New Hampshire in 2012. Journal of Public Budgeting Accounting & Financial Management, 30(1), 69-85. doi:10.1108/jpbafm-03-2018-007

  • Ragland, L. G. (2017). The Association between Compensated Absences Liabilities and Interest Cost on Public School Districts' General Obligation Bonds. ACCOUNTING HORIZONS, 31(1), 37-55. doi:10.2308/acch-51595

  • Ragland, L., & Reck, J. L. (2016). The effects of the method used to present a complex item on the face of a financial statement on nonprofessional investors' judgments. Advances in Accounting, 34, 77-89. doi:10.1016/j.adiac.2016.07.006