Lin Cheng

Assistant Professor of Accounting


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


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, 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