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

Current Research


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

Working Papers

  • “The Commitment Effect versus Information Effect of Disclosure - Evidence from Smaller Reporting Companies” (with Scott Liao and Helen Zhang)
    Conditionally Accepted at The Accounting Review
  • “The Information Content of Differences in Financial Constraints Risk Disclosure Requirement” (with Anne Beatty and Helen Zhang)
  • “Non-Recurring Items in Debt Contracts” (with Anne Beatty and Tzachi Zach)
  • “Organized Labor and Debt Contracting” (sole-authored)
  • “Loan Loss Provisioning and Differences of Opinion” (sole-authored)

Professional Associations

  • American Accounting Association (AAA)
  • Canadian Academic Accounting Association (CAAA)
  • European Accounting Association (EAA)

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