Faculty & Research
Faculty & Research
Faculty Profiles
Cheng, Lin
Professor of Accounting;
Department Chair (Finance and Accounting), CEIBS
Prof. Cheng Lin is Professor of Accounting and Department Chair of Finance and Accounting at CEIBS. He received his Ph.D. in Accounting & MIS from The Ohio State University in 2012. Prior to joining CEIBS, Prof. Cheng was a tenured Associate Professor of Accounting at Eller College of Management of The University of Arizona. He was also a visiting professor at WHU – Otto Beisheim School of Management in 2018 and at Tsinghua University and Shanghai University of Finance and Economics in 2019.
Prof. Cheng’s research focuses on corporate disclosure, debt contracting, labor economics, and auditing. His papers have been published in top-tier academic journals, including The Accounting Review, Contemporary Accounting Research, and Journal of Accounting and Economics. He has been invited to present his research at premier universities in Asia and around the world, including Peking University, Tsinghua University, University of Hong Kong, National University of Singapore, Tilburg University, University of Toronto, and New York University.
Prof. Cheng has extensive teaching experience. Prior to joining CEIBS, he has taught undergraduate, graduate, and doctoral courses in financial accounting at The University of Arizona, The Ohio State University, and Tsinghua University. Prof. Cheng is a member of the Editorial Board for the Contemporary Accounting Research and an ad hoc reviewer of The Accounting Review, Review of Accounting Studies, Management Science, and Review of Financial Studies.
- 2012 Ph.D. Accounting & MIS, The Ohio State University, USA
- 2007 M.Acc. The Ohio State University, USA
- 2006 B.A.S. Accounting, York University, Canada
- Corporate Disclosure
- Debt Contracting
- Labor Economics
- Auditing
- Financial Accounting
- Financial Statement Analysis
- Financial Forecasting
- Corporate Governance
Does Restricting Managers’ Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting? (Lin Cheng, Jacob Jaggi and Spencer Young) , Contemporary Accounting Research, Vol. 39, No. 2, pp. 826–862, 2022
Are Investors Influenced by the Order of Information in Earnings Press Releases (Lin Cheng, Darren Roulstone and Andrew Van Buskirk) , The Accounting Review, Vol. 96, No. 2, pp.413-433, 2021
Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis (Lin Cheng, Anne Beatty and Helen Zhang) , Contemporary Accounting Research, Vol. 36, No. 2, pp. 805–838, 2019
Nonrecurring Items in Debt Contracts (Lin Cheng, Anne Beatty and Tzachi Zach) , Contemporary Accounting Research, Vol. 36, No. 1, pp. 139–167, 2019
Unionization, Product Market Competition, and Strategic Disclosure (Lin Cheng, Daniel Aobdia) , Journal of Accounting and Economics, Vol. 65, No. 2–3, pp. 331–357, 2018
Soft Information in Loan Agreements (Lin Cheng, Zahn Bozanic and Tzachi Zach) , Journal of Accounting, Auditing, and Finance, Vol. 33, No. 1, pp. 40–71, 2018
Organized Labor and Audit Fees (Lin Cheng, Santanu Mitra and Hakjoon Song) , Accounting Horizons, Vol. 31, No. 4, pp. 93–108, 2017
Organized Labor and Debt Contracting: Firm-level Evidence from Collective Bargaining (Dissertation) (Lin Cheng) , The Accounting Review, Vol. 92, No. 3, pp. 57–85, 2017
The Commitment Effect versus Information Effect of Disclosure–Evidence from Smaller Reporting Companies (Lin Cheng, Scott Liao and Helen Zhang) , The Accounting Review, Vol. 88, No. 4, pp. 1239–1263, 2013
