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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
  • Corporate Governance


  • "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.

Academic Associations & Editorial Boards

American Accounting Association

Contact Info

MH 390F
No Web Site Currently


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


PHD Carnegie Mellon University