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, and auditing. He currently serves as a member of the Editorial Board of the Contemporary Accounting Research.


  • 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, Vol.96, No.2, pp. 413-433 (with D. Roulstone and A. Van Buskirk)
  • "Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?", Contemporary Accounting Research, Forthcoming (with J. Jaggi and S. Young)

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