Lin Cheng

Associate Professor of Accounting

McClelland Hall 301Q
1130 E. Helen St.  
P.O. Box 210108 
Tucson, Arizona 85721-0108 


Areas of Expertise

  • Corporate disclosure
  • Debt contracting
  • Labor economics
  • Auditing
  • Textual analysis


PhD, Accounting & MIS, The Ohio State University, 2012

MAcc, The Ohio State University, 2007

BAS, Accounting, Summa Cum Laude, York University (Canada), 2006

Additional Links

Lin Cheng joined the Eller College of Management in 2012 after earning his PhD in Accounting and Management Information Systems from the Ohio State University. His research interests include corporate disclosure, debt contracting, labor economics, auditing and textual analysis.


  • ACCT 400C, Intermediate Financial Accounting
  • ACCT 400E, Intermediate Accounting for Business Administration Majors

Published and Accepted Papers

  • The Commitment Effect versus Information Effect of Disclosure - Evidence from Smaller Reporting Companies (with Scott Liao and Helen Zhang). The Accounting Review, Vol. 88, No. 4, pp. 1239-1263.
  • Organized Labor and Debt Contracting: Firm-level Evidence from Collective Bargaining (Dissertation). The Accounting Review, Vol. 92, No.3, pp. 57-85.
  • Soft Information in Loan Agreements (with Zahn Bozanic and Tzachi Zach) Journal of Accounting, Auditing & Finance, Vol. 33, No. 1, pp. 40-71.
  • 2016 JAAF Conference Paper
  • Organized Labor and Audit Fees (with Santanu Mitra and Hakjoon Song) Accounting Horizons, Vol. 31, No. 4, pp. 93-108.
  • Nonrecurring Items in Debt Contracts (with Anne Beatty and Tzachi Zach). Contemporary Accounting Research, Vol. 36, No. 1, pp. 139-167.
  • Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis (with Anne Beatty and Helen Zhang). Contemporary Accounting Research, Forthcoming.
  • Unionization, Product Market Competition, and Strategic Disclosure (With Daniel Aobdia). Journal of Accounting and Economics, Vol. 65, No 2-3, pp. 331-357.

Selected Working Papers

  • Are Investors Influenced by the Order of Information in Earnings Press Releases (with Darren Roulstone and Andrew Van Buskirk).
  • Auditor-related Provisions in Private Loan Agreements, Audit Fees, and Audit Quality (with Jacob Jaggi, Paul Michas, and Jeff Schatzberg)

Awards and Honors

  • The Pace Setter Award for PhD Students, The Ohio State University, 2012
  • AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow, 2011
  • Graduate Associate Teaching Award Nominee, The Ohio State University, 2011