Haijin Lin

Associate Professor

Haijin Lin


Professor Lin's teaching and research interests include financial accounting, managerial accounting, information economics, accounting regulation and incentives. Professor Lin previously taught at the Fisher School of Accounting, University of Florida.

Research Interests

  • Information economics
  • Regulation
  • Managerial incentive


  • "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.

Contact Info

390F MH
No Web Site Currently


  • ACCT 2331 Financial Accounting


Carnegie Mellon University

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