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Research

• Key Audit Matters and the Cost of Trade Credit: Evidence from China<br> <br><b>Abstract</b><br>We examine the effect of the new auditing standard requiring the disclosure of Key Audit Matters (KAM) on the cost of trade credit, using two sets of Chinese-listed firms adopting the expanded audit reporting model in two stages. We perform difference-in-differences tests and find that the disclosure of KAMs increases firms’ ability to obtain lower-cost trade credit, suggesting that the expanded disclosure has reduced the level of information asymmetry and increased suppliers’ confidence in these firms. Further analysis finds that there is a significant increase in management disclosures, analyst following, media attention, and audit quality in the post-KAM period. Additionally, the beneficial effect of KAM disclosures on reducing trade credit costs is stronger for buying firms with less market power, operating in regions with lower levels of social trust and marketization, and when the supplier concentration is high. The auditor’s industry expertise and independence also have a positive moderating effect on the association between KAMs and cheaper trade credit. Lastly, we provide evidence that suppliers' trade credit decision-making is affected by the content and tone of KAM items, as well as the length of auditor’s response and the KAM’s text similarity to industry peers.

Professional Experience

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

Honors & Awards

• 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)
• Bright Idea Award, Stillman School of Business at Seton Hall University and NJPRO Foundation (October 2013)
• 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)

Refereed Published Articles

• 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
• 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
• B. Lin (2006). The value relevance of repeat restructuring charges. Journal of International Finance and Economics
• 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, R. Yang (2006). The effect of repeat restructuring charges on analysts' forecast revisions and accuracy. Review of Quantitative Finance and Accounting
• B. Lin, Z. Lee, R. Peterson (2006). An Analytical Approach for Making Management Decisions Concerning Corporate Restructuring. Managerial and Decision Economics
• 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
• 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, 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. Jaggi, B. Lin, S. Govindaraj, P. Lee (2009). The Value Relevance of Corporate Restructuring Charges. Review of Quantitative Finance and Accounting
• B. Lin (2009). The value relevance of restructuring charge components: The effect of EITF 94-3. Journal of International Business and Economics
• 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, 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
• 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
• J. Pinto, B. Lin, J. Lipari (2012). Financial Statement Analysis-A Few Considerations from Multinational Companies. Today's CPA
• J. Yang, W. Poon, B. Lin (2013). Tax Planning Strategies Under the American Taxpayer Relief Act of 2012. Practical Tax Strategies
• G. Kleinman, B. Lin, D. Palmon (2014). Audit Quality: Cross-National Comparison of Regulatory Regimes.. Journal of Accounting, Auditing and Finance
• 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
• S. Romero, B. Lin, A. Jeffers, L. DeGaetano (2014). An Overview of Sustainability Reporting Practices. CPA Journal
• W. Poon, J. Yang, B. Lin (2014). Determining the Liability of Internet Retailers to Collect Sales Tax. International Journal of Technology Policy and Law
• B. Lin (2014). The Survival of Operational Restructuring Firms. Insights to a Changing World
• Y. Shen, J. Yang, B. Lin (2014). How Foreign Individuals Are Taxed in China. International Tax Journal, a CCH publication
• 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
• 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
• B. Lin, S. Romero, A. Jeffers, L. DeGaetano (2015). Sustainability Reporting Standards: Who should be in Charge?. Today's CPA
• B. Lin (2015). Contemporary Research in Valuation and Forensic Accounting. The Value Examiner
• 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
• 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

Published Proceedings

• B. Lin (5s). 2004. The value relevance of repeat restructuring charges 2004 NBEA 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
• 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, Z. Lee, R. Peterson (5s). 2005. Managerial Issues and Decision Making for Corporate Restructuring 2005 American Accounting Association Mid-Atlantic regional meeting
• 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
• Z. Lee, B. Lin, J. Yang (5s). 2007. Investment Interest Expense Deduction and Carryover American Accounting Association (AAA) Mid-Atlantic region
• R. Yang, B. Lin (5s). 2007. How Regulation FD influences analysts' forecast attributes for restructuring firms? American Accounting Association (AAA) Mid-Atlantic regional meeting
• B. Lin, Z. Lee (5s). 2007. An analysis of determinants of delisting among restructuring firms American Accounting Association (AAA) Mid-Atlantic regional meeting
• 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)
• J. Xia, B. Lin, R. Subramanian (5s). 2007. Alliance and Survival: The Analysis of High Technology Firms Academy of Management
• B. Lin (5s). 2009. The value relevance of the components of restructuring charges: the effect of EITF 94-3 International Academy of Businness & Economics
• B. Lin (5s). 2010. Restructure the Accounting Rules for Restructuring Charges? IFRS vs. US GAAP Northeast Business and Economics Association
• B. Lin (5s). 2012. Operational restructuring and firm failure: a survival analysis Annual 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
• 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
• 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
• 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)
• 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)

Books & Chapters

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