Lin Cheng

Degrees

Ph.D., Accounting & MIS, The Ohio State University, 2012

MAcc, The Ohio State University, 2007

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

Areas of Expertise

• Corporate Disclosure
• Debt Contracting
• Labor Economics
• Auditing
• Textual Analysis

Courses

ACCT 400C, Intermediate Financial Accountng

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,_ _Forthcoming.

• 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 Ph.D. 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
• University Fellowship, The Ohio State University, 2007
• Summa Cum Laude, York University, 2006