View Profile Page

Faculty/Staff Login:
NetID: Password:

Research

• Female CFOs, Monetary Policy and Corporate Debt Financing: Evidence from Chinese Listed Firms
• The Impact of Key Audit Matter Reporting on Analyst Forecast Dispersion and Forecast Accuracy: Evidence from Chinese Listed Firms<br> <br>Abstract<br>This research has established that the new audit rule of Key Audit Matters (KAM) disclosures has important impacts on analyst forecast accuracy and dispersion. We implement a difference-in-differences research design, examining data from two groups of firms subject to different audit standards, including one year before and one year after the change. Our treatment group consists of firms dually listed on both Mainland and Hong Kong stock exchanges and our control group of firms listed only in mainland China. Our results show that both forecast errors and forecast dispersion have significantly declined for the dual listed firms in the post-KAM period compared to the control firms. Given the concerns about the value of KAM reporting described in the literature, whether, for example, it provides information that is not otherwise available to the financial statement user, the results described here suggest that the expanded audit report does provide useful content to decision makers. Given the role of analyst forecasts as inputs to investor decision processes, this suggests that KAM reports potentially should result in improved investor decision making. We also examine the moderating effect of auditor’s expertise, auditor’s reliance on client fees, firm’s internal control weakness and earnings quality on the relationship between KAM disclosures and analyst forecast properties.

Professional Experience

• Professor, Montclair State University (2016 - Present)
• Associate Professor, Montclair State University (2008 - 2016)
• Assistant Professor, Montclair State University (2003 - 2008)

Honors & Awards

• Bright Idea Award, Stillman School of Business at Seton Hall University and NJPRO Foundation (October 2015)
• Student Learning Outcome Assessment Award, The Provost Office (June 2014)
• Bright Idea Award, Stillman School of Business at Seton Hall University and NJPRO Foundation (October 2013)
• Dissertation Fellowship, Rutgers, The State University of New Jersey ( 2003)
• Teaching Assistantship, Rutgers, the State University of New Jersey ( 2002)
• Teaching Assistantship, Rutgers, the State University of New Jersey ( 2001)
• Teaching Assistantship, Rutgers, The State University of New Jersey ( 2000)
• Teaching Assistantship, New Jersey Institute of Technology ( 1999)

Refereed Published Articles

• Z. Hu, Y. Li, B. Lin, G. Kleinman (2022). The Impact of Key Audit Matter Reporting on Analyst Forecast Accuracy and Forecast Dispersion: Evidence from Chinese Listed Firms. Managerial Auditing Journal
• G. Kleinman, B. Lin, R. Bloch (2019). Accounting enforcement in a national context: an international study. International Journal of Disclosure and Governance
• S. Romero, A. Jeffers, B. Lin, F. Aquilino, A. Jeffers (2018). Using ESG Ratings to Build a Sustainability Investing Strategy. The CPA Journal
• G. Kleinman, B. Lin (2017). Audit Regulation in an International Setting: Testing the Impact of Religion, Culture, Market Factors and Legal Code on National Regulatory Efforts. International Journal of Disclosure and Governance
• S. Romero, B. Lin, A. Jeffers, F. Aquilino, L. DeGaetano (2017). Are Sustainability Rankings Consistent Across Rating Agencies?. NYSCPA
• S. Romero, B. Lin, A. Jeffers, L. DeGaetano (2016). Sustainability Practices in European Versus U.S. Corporations - Is the Divide Getting Closer?. International Journal of Data Analysis and Information Systems
• A. Jeffers, S. Romero, B. Lin, L. DeGaetano (2016). Ethical Implications of Sustainability Initiatives in Corporations. International Journal of Decision Sciences
• Y. Shen, B. Lin, W. Liao (2015). A Study on the Status Quo and the Approach of Multinational's Tax Evasion and Tax Avoidance in China and the Prevention Strategies of Digital Economy. Journal of Yunnan University of Finance and Economics
• B. Lin (2015). Contemporary Research in Valuation and Forensic Accounting. The Value Examiner
• B. Lin, S. Romero, A. Jeffers, L. DeGaetano (2015). Sustainability Reporting Standards: Who should be in Charge?. Today's CPA
• B. Lin, A. Jeffers, S. Romero, L. DeGaetano (2015). Sustainability (green) initiatives and company’s value – an examination of S&P 500 U.S. companies. International Journal of Society Systems Science/Inderscience
• S. Romero, B. Lin, A. Jeffers, L. DeGaetano (2014). A Comparison of Sustainability in European and U.S. Corporations. International Journal of Data Analysis and Information Systems
• Y. Shen, J. Yang, B. Lin (2014). How Foreign Individuals Are Taxed in China. International Tax Journal, a CCH publication
• B. Lin (2014). The Survival of Operational Restructuring Firms. Insights to a Changing World
• W. Poon, J. Yang, B. Lin (2014). Determining the Liability of Internet Retailers to Collect Sales Tax. International Journal of Technology Policy and Law
• S. Romero, B. Lin, A. Jeffers, L. DeGaetano (2014). An Overview of Sustainability Reporting Practices. CPA Journal
• A. Jeffers, B. Lin, S. Romero, L. DeGaetano (2014). Is It Time for Companies to Capitalize on Sustainability?. CPA Journal
• Y. Shen, J. Yang, B. Lin (2014). The Current Status of Internet Commerce and Taxation Problems in China. International Tax Journal, a CCH publication
• G. Kleinman, B. Lin, D. Palmon (2014). Audit Quality: Cross-National Comparison of Regulatory Regimes.. Journal of Accounting, Auditing and Finance
• J. Yang, W. Poon, B. Lin (2013). Tax Planning Strategies Under the American Taxpayer Relief Act of 2012. Practical Tax Strategies
• J. Pinto, B. Lin, J. Lipari (2012). Financial Statement Analysis-A Few Considerations from Multinational Companies. Today's CPA
• B. Lin, R. Yang (2012). Restructure the Accounting Rules for Restructuring Charges? IFRS vs. US GAAP. The CPA Journal
• B. Lin, R. Yang (2011). Does Regulation Fair Disclosure affect analysts’ forecast performance? The case of restructuring firms. Review of Quantitative Finance and Accounting
• Z. Lee, B. Lin, J. Yang (2010). Decision Model and Analysis for Investment Interest Expense Deduction and Allocation. European Journal of Operational Research
• B. Lin (2009). The value relevance of restructuring charge components: The effect of EITF 94-3. Journal of International Business and Economics
• B. Jaggi, B. Lin, S. Govindaraj, P. Lee (2009). The Value Relevance of Corporate Restructuring Charges. Review of Quantitative Finance and Accounting
• B. Lin, Z. Lee, L. Gibbs (2008). Operational restructuring: reviving an ailing business. Management Decision
• R. Yang, B. Lin (2007). How Regulation FD influences analysts’ forecast attributes for restructuring firms?. Research in Accounting Regulation
• B. Lin, Z. Lee (2007). Will firms survive restructuring? Key factors and issues. International Journal of Business Strategy
• J. Yang, S. Chung, B. Lin (2007). New Tax Rules on Foreign Tax Credit and Foreign Housing Cost Exclusion. International Tax Journal
• B. Lin, Z. Lee, R. Peterson (2006). An Analytical Approach for Making Management Decisions Concerning Corporate Restructuring. Managerial and Decision Economics
• B. Lin, R. Yang (2006). The effect of repeat restructuring charges on analysts' forecast revisions and accuracy. Review of Quantitative Finance and Accounting
• J. Yang, Z. Lee, L. Lauricella, B. Lin (2006). Strategy development for maximizing reduced dividend tax and investment interest deduction. Review of Business Research
• B. Lin (2006). The value relevance of repeat restructuring charges. Journal of International Finance and Economics
• J. Yang, A. Jeffers, B. Lin (2006). Abusive tax shelters - Hefty penalties under the American Jobs Creation Act of 2004. The CPA Journal
• J. Yang, C. Chang, B. Lin, Z. Lee (2006). More Investor Tax Loophole. TAXPRO Journal
• S. Govindaraj, B. Jaggi, B. Lin (2004). Market overreaction to product recall revisited - the case of firestone tires and the ford explorer. Review of Quantitative Finance and Accounting

Published Proceedings

• B. Lin, S. Romero, A. Jeffers, L. DeGaetano, F. Aquilino (5s). 2016. Sustainability Rankings - Are they Consistent Across Rating Agencies? (abstract only) American Accounting Association (AAA) Annual Conference
• B. Lin, S. Romero, A. Jeffers, L. DeGaetano (5s). 2016. Sustainability and Company's Value - A Follow-Up Study of S&P 500 U.S. Companies (Abstract only) 14th International Confeence of the Society for Global Business & Economic Development (SGBED)
• S. Romero, B. Lin, A. Jeffers, L. DeGaetano (5s). 2016. Sustainability Practices in European Versus U.S. Corporations - Is The Divide Getting Closer? (Abstract only) 14th International Conference of the Society for Global Business & Economic Development (SGBED)
• B. Lin, S. Romero, A. Jeffers, F. Aquilino, L. DeGaetano (5s). 2016. Sustainability Rankings - Are They Consistent Across Rating Agencies (Abstract only) 14th International Conference of the Society for Global Business & Economic Development (SGBED)
• G. Kleinman, B. Lin (5s). 2015. Audit and Accounting Quality in an International Setting: Impact of Religion, Culture, Income and Legal Code on National Regulatory Efforts Mid-Atlantic Regional Meeting, American Accounting Association
• Y. Shen, J. Yang, B. Lin (5s). 2014. Current Status of E-Commerce and Tax Problems in China Mid-Atlantic Regional Meeting, American Accounting Association
• B. Lin, W. Lin (5s). 2013. Revenue Diversification, Unrestricted Net Assets Accumulation Annual Mid-Atlantic Regional Meeting, American Accounting Association
• B. Lin (5s). 2012. Operational restructuring and firm failure: a survival analysis Annual Mid-Atlantic Regional Meeting, American Accounting Association
• B. Lin (5s). 2010. Restructure the Accounting Rules for Restructuring Charges? IFRS vs. US GAAP Northeast Business and Economics Association
• B. Lin (5s). 2009. The value relevance of the components of restructuring charges: the effect of EITF 94-3 International Academy of Businness & Economics
• J. Xia, B. Lin, R. Subramanian (5s). 2007. Alliance and Survival: The Analysis of High Technology Firms Academy of Management
• B. Lin, Z. Lee (5s). 2007. An analysis of determinants of delisting among restructuring firms American Accounting Association (AAA) Mid-Atlantic regional meeting
• R. Yang, B. Lin (5s). 2007. How Regulation FD influences analysts' forecast attributes for restructuring firms? American Accounting Association (AAA) Mid-Atlantic regional meeting
• Z. Lee, B. Lin, J. Yang (5s). 2007. Investment Interest Expense Deduction and Carryover American Accounting Association (AAA) Mid-Atlantic region
• J. Yang, S. Chung, B. Lin (5s). 2007. New tax rules on foreign tax credit and foreign housing cost exclusion American Accounting Association (AAA) Mid-Atlantic regional meeting
• B. Lin, Z. Lee, R. Peterson (5s). 2005. Managerial Issues and Decision Making for Corporate Restructuring 2005 American Accounting Association Mid-Atlantic regional meeting
• J. Yang, Z. Lee, B. Lin (5s). 2005. Optimizing dividend tax and investment interest deduction Northeast Business and Economics Association (NBEA) Annual Conference
• B. Lin (5s). 2005. The effect of repeat restructuring charges on analysts' forecast revisions and accuracy Northeast Business and Economics Association (NBEA) Annual Conference
• B. Lin (5s). 2004. The value relevance of repeat restructuring charges 2004 NBEA Conference

Books & Chapters

• A. Jeffers, L. DeGaetano, B. Lin, S. Romero (2014). Sustainable (Green) Initiatives in Corporations. Encyclopedia of Business Analytics and Optimization
• B. Lin, Y. Hong, Z. Lee (2005). Data warehouse performance. Encyclopedia of Data Warehousing and Mining