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
Degrees
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.
Courses
- ACCT 501, Advance Accounting
- ACCT 400C, Intermediate Financial Accounting
Published and Accepted Papers
- "The Commitment Effect versus Information Effect of Disclosure - Evidence from Smaller Reporting Companies," The Accounting Review, Vol. 88, No. 4, pp. 1239-1263 (with S. Liao and H. Zhang)
- "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," Journal of Accounting, Auditing & Finance, Vol. 33, No. 1, pp. 40-71 (with Z. Bozanic and T. Zach)
- "Organized Labor and Audit Fees," Accounting Horizons, Vol. 31, No. 4, pp. 93-108 (with S. Mitra and H. Song)
- "Nonrecurring Items in Debt Contracts," Contemporary Accounting Research, Vol. 36, No. 1, pp. 139-167 (with A. Beatty and T. Zach)
- "Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis," Contemporary Accounting Research, Vol. 36, No. 1, pp. 139-167 (with A. Beatty and H. Zhang)
- "Unionization, Product Market Competition, and Strategic Disclosure," Journal of Accounting and Economics, Vol. 65, No 2-3, pp. 331-357 (with D. Aobdia)
- "Are Investors Influenced by the Order of Information in Earnings Press Releases," The Accounting Review, Conditionally Accepted (with D. Roulstone and A. Van Buskirk)
Selected Working Papers
- "Auditor-related Provisions in Private Loan Agreements, Audit Fees, and Audit Quality" (with J. Jaggi, P. Michas and J. 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