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Karen (Jingrong) Lin


Karen Jingrong Lin
Dr. Karen Jingrong Lin, PhDAssociate Professor
  • College
    Manning School of Business
  • Department
    Accounting
  • Phone
    (978) 934-2406
  • Fax
    (978) 934-3035
  • Office
    Pulichino Tong Business Center - 314
  • Email
  • Profile Links

Research Interests

Financial reporting, corporate governance, and ESG

Corporate governance, financial accounting, information disclosure, agency theory.

Education

  • BA: Accounting, Sun Yat Sen University - Guangdong Province, China
  • MS: Industrial Administration Accounting, Carnegie Mellon University - Pittsburg, PA
  • Ph D: Accounting, The Chinese University of Hong Kong - Hong Kong
  • MA: Accounting, (2002), Sun Yat Sen University - Guangdong Province, China

Biography

Professor Lin's teaching teaching interests include financial disclosure, reporting, and data analytics. Professor Lin has taught classes to wide audiences ranging from the undergraduate to Ph.D. students and practitioners. Prior to joining the academia, she worked as a tax consultant at PricewaterhouseCoopers (PwC), and as an Internal Audit consultant in a multi-national textile company. She is also a CPA of China.

Professor Lin’s research interests include financial reporting, corporate governance, and ESG, with a focus on the role of accounting information in reducing transaction costs. She is especially interested in the role of accounting in various institutional settings such as the setting of emerging markets. She published articles in prestigious accounting and finance outlets including: Journal of Corporate Finance (JCF), Journal of Business, Finance, and Accounting (JBFA) and Corporate Governance: An International Review (CGIR).

Selected Awards and Honors

  • Teaching Excellence Award (2022), Teaching - UMass Lowell
  • Manning School Research Award - Accounting (2021), Scholarship/Research - Manning School
  • Teaching Excellence Award (2019), Teaching - UMass Lowell
  • Highest number of peer-reviewed publications (2017), Scholarship/Research - University of Massachusetts Lowell
  • Teaching Excellence Award (2017), Teaching - UMass Lowell
  • Global Learning Grant (2015), Teaching - University of Massachusetts Lowell & MCC
  • First Runner Up Research Essay (2011), Scholarship/Research - China Financial Futures Exchange

Selected Publications

  • Gu, O. (University of Hong Kong ), Lin, K.J., Lu, X. (Sun Yat-Sen University), Zheng, Y. (Sun Yat-Sen University) (). Gender Discrimination and Female CEO’s Green Investment Decisions: Evidence from China. working paper
  • Chen, S. (Zhejiang University of Technology ), Kong, X. (Sun Yat-Sen University), Lin, K.J., Liu, X. (Xiamen University) (). The Real Effects of China’s Belt and Road Initiative. Working paper
  • Autore, D. (Florida State University), Chen, H., Clarke, N. (Middle Tennessee State University), Lin, K.J. (). Blockchain and Earnings Management: Evidence from the Supply Chain. Working paper.
  • Chen, C. (Monash University), Lee, Y. (Northeaster Univeristy), Lin, J., Zhu, H. (). Employee Integrity and Corporate Information Quality. Working paper.
  • Karim, K., Li, J., Lin, J., Robin, A. (2021). Directing with a Style? Board Interlock and the Diffusion of Accounting Practice. Journal of Business, Finance and Accounting.
  • Hu, R., Karim, K., Lin, K.J., Tan, J. (2020). Do Investors Want Politically Connected Independent Directors? Evidence from Forced Resignations of Politically Connected Independent Directors in China. Journal of Corporate Finance, 61(101421).
  • Lin, K.J. (University of Massachusetts Lowell), Lu, X. (Sun Yat-Sen University), Zhang, J. (Sun Yat-Sen University), Zheng, Y. (Sun Yat-Sen University) (2020). State-Owned Enterprises in China: A Review of 40-year Literature and Practice. China Journal of Accounting Research, 13(1) 31-55.
  • Haslip, J. (Texas Technology University), Karim, K., Lin, K.J., Pinsker, R. (Florida Atlantic University) (2020). The Influences of CEO IT Expertise and Board-Level Technology Committees on Form 8-K Disclosure Timeliness. Journal of Information System , 34(2) 167–185.
  • Karim, K., Lin, K.J., Pinsker, R., Zhu, H. (2017). Using Linguistics to Mine Unstructured Data from FASB Exposure Drafts. Journal of Information Systems.
  • Holder, A., Karim, K., Lin, K.J., Pinsker, R. (2016). Do material weaknesses in information technology-related internal controls affect firms’ 8-K filing timeliness and compliance? International Journal of Accounting Information Systems, 22 26.
  • Cheng, X., Karim, K., Lin, K.J. (2015). A cross–cultural comparison of whistleblowing perceptions. International Journal of Management and Decision Making, 14(1) 15–31.
  • Lin, K.J., Tan, J., Zhao, L., Karim, K. (2015). In the name of charity: Political connections and strategic corporate social responsibility in a transition economy. Journal of Corporate Finance, 32 327-346.
  • Lin, K.J., Karim, K., Carter, C.P. (2015). Why does China’s stock market have highly synchronous stock price movements? An information supply perspective. Advances in Accounting, 31(1) 68-79.
  • Chen, Y., Li, W., Lin, K.J. (2015). Cumulative voting: Investor protection or antitakeover? evidence from family firms in China. Corporate Governance: An Internation Review, 23(3) 234-248.
  • Lin, K.J., Karim, K., Carter, C. (2014). Stock Price Informativeness and Idiosyncratic Return Volatility in Emerging Markets: Evidence from China. Review of Pacific Basin Financial Markets and Policies, 17(4) 1-28.
  • Lin, K.J., Chen, Y. (2013). Information Content of CSI 300 Index Futures During Extended Trading Hours: Evidence from China. Asian Journal of Accounting and Finance, 5(1) 233-250.
  • Holder, A., Karim, K., Lin, K.J., Woods, M. (2013). A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies. Advances in Accounting, 29(1) 134-153.
  • Holder, A., Karim, K., Lin, K.J. (2012). What Does the Dodd—Frank Act Mean for the Accounting Profession? Internal Auditor, (August).

Selected Presentations

  • Is CEO–Board Chair Duality Always Bad for Firms? Evidence from Dual CEOs with Pilot Licenses. - American Accounting Association annual meeting, August 2021 - Online
  • Blockchain and Earnings Management: Evidence from the Supply Chain - American Accounting Association FARS meeting, January 2021 - Online
  • Blockchain and Earnings Management: Evidence from the Supply Chain - Faculty Research Symposium, December 2020 - Online
  • Female Directors, Career Concern, and Green Investment: Evidence from the Most Polluted Chinese Listed Firms - American Accounting Association annual meeting, August 2018 - Washington D.C.
  • Employee Integrity and Corporate Information Quality - SYSU Finance International Conference, May 2018 - Guangzhou, China
  • Do Investors Want Politically Connected Independent Directors? Evidence from Forced Resignations of Politically Connected Independent Directors in China - Journal of Corporate Finance Special Issue, December 2017 - Hong Kong
  • Does Market Want Politically Connected Independent Directors? - American Accounting Association annual meeting, August 2017 - San Diego, CA
  • Employee Integrity and Corporate Information Quality - Chinese University of Hong Kong Alumni Research Symposium, December 2016 - Hong Kong
  • The "Dirty" Secret of Promotion: Politicians' career concerns and Firm-level investments - American Accounting Association annual meeting, August 2016 - New York, NYC
  • What Determines Earnings Comparability? Evidence from Sharing Major Customers. - American Accounting Association 2015 Annual Meeting, August 2015 - Chicago, IL
  • What’s in it for me? CEO Rent-seeking and Corporate Social Responsibility in Transition Economy - American Accounting Association 2015 Annual Meeting, August 2015 - Chicago, IL
  • Accounting Standard Setting: The Case of Two FASB Exposure Drafts - European Accounting Association 2015 Annual Meeting, April 2015 - Glasgow, UK
  • Do Directors Have a Style? Board Interlocks and Properties of Accounting Earnings - European Accounting Association 2015 Annual Meeting, April 2015 - Glasgow, UK
  • Issues in Advanced Accounting Teaching - American Accounting Association 2014 Annual Meeting, August 2014 - Atlanta, GA
  • Information Content of CSI 300 Index Futures During Extended Trading Hours: Evidence from China - American Accounting Association 2013 Annual Meeting, 2013 - Anaheim, CA
  • The Role of Accounting Conservatism in Managerial Investment Decisions - American Accounting Association 2013 Annual Meeting, 2013 - Anaheim, CA
  • Does the Cumulative Voting Policy Reduce Agency Costs in China?: Evidence the Propensity Score Method - American Accounting Association 2013 Annual Meeting, August 2013 - Anaheim, CA
  • Accounting Conservatism and Corporate Investment Decisions: Evidence from Structural Model - Annual International Conference in Finance, July 2013 - Athens, Greece
  • Stock Price Informativeness in Emerging Markets: Evidence from China - American Accounting Association 2012 Annual Meeting, 2012 - Washington D.C.
  • Accounting Conservatism and Corporate Investment Decisions: Evidence from Structural Model - World Finance and Banking Symposium, 2012 - Shanghai, China
  • Government Intervention, Firms Hiding Activities, and Information Environment: Evidence from China - American Accounting Association 2011 Annual Meeting, 2011 - Denver, CO
  • Politically Motivated Corporate Philanthropy - Journal of Business Ethics 2011 Annual Meeting, 2011 - New York
  • Why Are the Entrepreneurs Generous to Make Donations?: A Political Connectedness Perspectives - Journal of Contemporary Accounting and Economics 2011 Annual Meeting, 2011 - Malaysia
  • Independent Director Resignation: To Voice or To Exit? - Corporate Governance: An International Review Meeting, 2008 - Virginia Beach

Research Currently in Progress

  • Accounting Conservatism and Corporate Investment Decisions: Evidence from a Structural Assessment
    Lin, J., Chen, C. (Monash University), Lee, S. (University of Aukland)
  • Employee Integrity and Corporate Information Quality
    Lin, J., Chen, C. (Monash University), Zhu, H., Lee, Y. (Northeaster University)
  • Explicit discrimination and Earnings Quality: Evidence from China
    Lin, J., Hu, R., Tian, S.
  • Geopolitical Risks, Balance Sheet Strength, and Investment: International Evidence
    Lin, J., Li, G., Zheng, Y.
  • Voice or exit? Independent director decisions in an emerging economy
    Lin, J., Piotroski, J., Yang, G.
  • What’s in it for me? CEO Rent-seeking and Corporate Social Responsibility in Transition Economy
    Lin, J., Li, W., Lobo, G., Zheng, M.,