Lin Cheng

Assistant Professor of Accounting


Ph.D., The Ohio State University, 2012
MAcc, The Ohio State University, 2007
Accounting, Summa Cum Laude, Your University (Toronto, Canada), 2006

Areas of Expertise

  • Corparte Disclosure
  • Debt Contracting
  • Financial Constraints
  • Textual Analysis


ACCT 400C, Internediate Financial Accountng
ACCT 400E, Internediate Accounting for Business Administration Majors

Publications and Working 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 2013, pp. 1289-1325
  • “Sometimes Less is More: Evidence from Risk Disclosures Before, During, and After the Financial Crisis” (with Anne Beatty and Helen Zhang)
  • “Non-Recurring Items in Debt Contracts” (with Anne Beatty and Tzachi Zach)
  •   “Organized Labor and Debt Contracting: Firm-level Evidence from Collective Bargaining” (sole-authored)
  • “Unionization, Product Market Competition and Strategic Disclosure” (With Daniel Aobdia)
  • “Private Information Exchange in Debt Contracts: What the Numbers Don’t Tell You” (with Zahn Bozanic and Tzachi Zach)
  •  “Banks’ Accounting Conservatism and Credit Rating Differences” (with Mei Cheng and Sam Bonsall)

Awards and Honors

  • The Pace Setter Award for Ph.D. Students, The Ohio State University, 2012
  • National Center for the Middle Market Scholar, 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