Haijin Lin

Professor

Accountancy & Taxation 

Haijin Lin

Bio

Professor Lin's teaching and research interests include financial accounting, managerial accounting, information economics, accounting regulation and incentives. Her more recent work focuses on the double-entry accounting system and its role as an information communication channel.

Research Interests

  • Information economics
  • Regulation
  • Managerial incentive
  • Corporate Governance

Publications

  • "Shareholder Empowerment and Board of Director Effectiveness (with G. Drymiotes), Contemporary Accounting Research 37 (4) (Winter 2020): 2649-2695
  • "Screening Talent for Task Assignment: Absolute or Percentile Thresholds?" (with R. Balakrishnan and K. Sivaramakrishnan), Journal of Accounting Research 58 (4) (2020): 831-868
  • "Is Accounting an Information Science?" (with J. Fellingham), Accounting, Economics, and Law: A Convivium 10(1) (2020)
  • "Accounting Conservatism and Incentives: Intertemporal Considerations" (with J. Glover), The Accounting Review 93(6) (2018):181-201
  • "An Interdisciplinary Journey with Professor Yuji Ijiri," Accounting, Economics, and Law: A Convivium 8(1) (2018)
  • "Welfare-enhancing Fraudulent Behavior" (with D. Sappington), Review of Accounting Studies 20(1) (2015): 343-370
  • "Competitive Procurement of Auditing Services with Limited Information" (with M. Causholli, W. R. Knechel, and D. Sappington), European Accounting Review 22(3) (2013): 573-605
  • "Managing Planning and Production Moral Hazard" (with D. Sappington), Journal of Management Accounting Research 23 (2011)
  • "Tension Relevance" (with J. Demski and J. Fellingham), Journal of Management Accounting Research 21 (2009): 241-248
  • "Asset Revaluation Regulation" (with J. Demski and D. Sappington), Contemporary Accounting Research 26(3) (2009): 241-248
  • "Quantum Information and Accounting Information: Exploring Conceptual Applications of Topology" (with J. Demski, S. FitzGerald, Y.Ijiri, and Y. Ijiri), Journal of Accounting and Public Policy 28(2) (2009): 133-147
  • "Useful Additional Evaluation Measures" (with J. Demski and J. Fellingham), Journal of Management Accounting Research 20(s-1) (2008): 165-173
  • "Interaction Between Productivity and Measurement" (with J. Demski, J. Fellingham, and D. Schroeder), Journal of Management Accounting Research, 20(1) (2008): 169-190
  • "Asset Revaluation Regulation with Multiple Information Sources" (with J. Demski and D. Sappington), The Accounting Review, 83(4) (2008): 869-91
  • "Accounting Discretion and Managerial Conservatism: an Intertemporal Analysis," Contemporary Accounting Research, 23 (2006): 1017-41
  • "Quantum Information and Accounting Information: Their Salient Features and Applications" (with J. Demski, S. FitzGerald, Y. Ijiri and Y. Ijiri), Journal of Accounting and Public Policy, 25 (2006): 435-64
  • "Moral Hazard Depicted in Markov Processes with Strategy Options" (with Y. Ijiri), Journal of Engineering and Technology Management, 23 (2006): 79-99
  • "Symmetric Accounting to Integrate 'Goods' and 'Bads' in the Double-Entry Framework: Logically Stretching the Domain of Conventional Accounting to the Other Half Space" (with Y. Ijiri), Journal of Engineering and Technology Management, 23 (2006): 64-78
  • "Using Experimental Data to Model Bargaining Behavior in Ultimatum Games" (with S. Sunder), Rami Zwick and Amnon Rapoport (Eds.) Experimental Business Research. 2002 Kluwer Academic Publishers: Boston.

Books

    "Entropy, Double Entry Accounting and Quantum Entanglement" (with J. Fellingham and D. Schroeder), Foundations and Trends in Accounting 16 (4) (July 2022): 308-396

Academic Associations & Editorial Boards

  • American Accounting Association
  • Topic editor for Sustainability

Contact Info

Phone:
 713-743-7771 
Email:
  haijinlin@uh.edu
Room:
 MH 390F
Website:
 No Web Site Currently

Courses

  • ACCT 2331 Financial Accounting
  • ACCT 3377 Cost Accounting
  • ACCT 5337 Management Accounting
  • ACCT 7340 Financial Statement Analysis

Education

PHD Carnegie Mellon University