Haijin Lin

Professor

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