Lin, Thomas

Contact Information
Professor Emeritus
USC Marshall School of Business
Phone: (213) 740-4851
E-mail: wtlin@marshall.usc.edu

Education:

• Ph.D., Ohio State University, Accounting,1975

• M.S., University of California, Los Angeles, Accounting and Information Systems, 1971

• M.B.A., National Chengchi University, Taiwan, 1970

• B.A., National Taiwan University, Taiwan, 1966

Background
Professor Lin's expertise is in accounting, and management in China and Taiwan, corporate governance, and management control systems. He has published over 80 articles and books, and won the Best Paper Award in October 2007 at the Chinese Finance Association Annual Conference and the Best Papers Award in November 2002 at the 9th World Congress of Accounting Educators. He is the Associate Editor of the Journal of Economics and Management and serves on the editorial review boards of the Quarterly Journal of Business and Economics, American Journal of Mathematical and Management Sciences, and Journal of Accounting and Corporate Governance. In addition to teaching in the USC Leventhal School of Accounting and serving as the Marshall MBA Program Pacific RIM Education (PRIME) China Country Desk Officer, he also serves as an USC Ambassador and as a Faculty Advisor for the USC Chinese Educational Graduate Organization.

He is the Associate Editor of the Journal of Economics and Management and is member of the Editorial Board for the Quarterly Journal of Business and Economics, American Journal of Mathematical and Management Sciences, Journal of Accounting and Corporate Governance, International Journal of Accounting Studies, and Sun Yat-Sen Management Review. Professor Lin is also a member of the American Accounting Association Outstanding Educator Award Committee, an external examiner for the Master of Accountancy Program at the Chinese University of Hong Kong, and an International Board of Advisor for the Chinese Accounting Professors Association.

Description of Research
Research Interests
Performance Measurement and Incentive Systems, Cost Management, Corporate Governance, and ACcounting & Management in the Greater China Area

Selected Publications

• “Market Competition, Use of Performance Measures and Performance in Chinese Firms: An Empirical Study,” forthcoming in International Journal of Management Accounting Research (with Chuan Zhang, Fei Pan, and Zhukun Lou)
• “How China ZYSCO Uses the Balanced Scorecard,” Strategic Finance, January 2015, Cover Page and pp. 27-36. (with Yuanhong Chen and Zengbiao Yu)
• “An Exploratory Study of Earnings Management Detectability, Analyst Coverage and the Impact of IFRS Adoption: Evidence from China” Journal of Accounting and Public Policy, Vol. 33, Issue 4, July/August, 2014, pp. 356-371 (with Yongtao Cang and Yiyun Chu).
• “PetroChina Budget Planning and Performance Evaluation Systems,” Cost Management, May/June 2014, pp. 22-28 (with Jiefan Jiang and Zengbiao Yu).
• “Inter-Industry Study of Competitive Strategy and Performance Measures: A Survey of Chinese Firms,” Cost Management, January/February, 2014, pp. 39-47 (With James Gong, Ravi Kumar and Shuming Zhao).
• "A Product-Mix Decision Model Using Green Manufacturing Technologies under Activity-Based Costing," Journal of Cleaner Production, Vol. 57, October 2013, pp. 178-187 (With Wen-Hsien Tsai, Hui-Chiao Chen, Jun-Der Leu, and Yao-Chung Chang).

Honors and Awards

• Chinese-American Faculty Association of Southern California Achievement Award, March 7, 2015.
• Institute of Management Accountants Recognition of Outstanding Service 2014: as a Director of the IMA Research Foundation, 2013-2014.
• Chinese Accounting Professors’ Association of North America Honorary Fellow Award, August 5, 2013.
• American Accounting Association Outstanding Service Award, August 8, 2012.
• Institute of Management Accountants Recognition of Outstanding Service 2012: as a member of the IMA Educational Case Journal Editorial Advisory and Review Board 2007- 2012.
• Emerald Literati Network Award for Excellence as the Highly Commended Award Winner, 2012 for the paper titled “Large Creditors and Corporate Governance: the Case of Chinese Banks,” Review of Accounting and Finance, Vol. 10, Iss: 4, 2011, co-authored with Yiming Hu, Siqi Li and Shilei Xie.
• USC CIBEAR Research Grant Recipient, 2001-2006, and 2010-present.
• Emerald Literati Network Outstanding Paper Award Winner, 2010 for the paper titled “The Design and Implementation of Activity-Based Costing: A Case Study of a Taiwanese Textile Company,” in the International Journal of Accounting and Information Management, Vol. 17, No. 1, 2009, co-authored with Rong-Ruey Duh, Wen-Ying Wang, and Chao-Hsin Huang.
• Keynote Speaker, International Accounting Conference, National Yunlin University of Science and Technology, Taiwan, May 30, 2008.

• The Chinese Finance Association best paper award as the second prize winner in Corporate Finance and Corporate Governance for the paper titled “Large Creditors and Corporate Finance: the Case of Chinese Banks,” co-authored with Yiming Hu, Siqi Li, and Shilei Xie, New York., October 2007.

• Keynote Speaker, International Financial Accounting and Taxation Conference, I-Shou University, Kaohsiung, Taiwan, June 8, 2007.

• Distinguished Visiting Lecturer, Xiamen National Accounting Institute, China, July 2005.

• Keynote Speaker, International Conference on Contemporary Management Accounting, Xiamen, China, July 9, 2005.

• Service Award, Chinese-American Faculty Association of Southern California, March 2003. 

• Best Papers Award for the paper Strategy, Choice of Performance Measures, and Performance (co-authored with Wim van der Stede and Chee Chow). Presented at the 9th World Congress of Accounting Educators, the International Association for Accounting Education and Research, Hong Kong, November 2002. 

• Distinguished Visiting Lecturer, Department of Accounting, National Chengchi University, Taipei, Taiwan, June 2002.  

• Distinguished Visiting Scholar, National Accounting Institute and Institute of Accountancy, Tsinghua University, Beijing, China, March 2002. 

• Distinguished Visiting Lecturer, Shanghai National Accounting Institute, China, June 2001. 

• Rintaro Aoki Outstanding Papers Award for the paper titled “Survey of China Management Accounting Practices,” co-authored with Debra Lu and Annie Wu. Presented by the International Association for Accounting Education and Research, Kobe, Japan, October 2000. 

• Distinguished Visiting Lecturer, Department of Accounting, Soochow University, Taipei, Taiwan, June 2000. 

• Distinguished Visiting Lecturer, Central Party School of Central Committee, China Communist Party, Beijing, China, May 1998.  

• Distinguished Visiting Lecturer, Department of Accounting, National Cheng Kung University, Tainan, Taiwan, May 1997. 

• Citation of Excellence for Highest Quality Rating on the paper Benchmarking and Management Accounting: A Framework for Research (co-authored with Dan Elnathan and Mark Young). Published in the Journal of Management Accounting Research (Vol. 8, 1996). 

• Founding International Advisor, Chinese Accounting Professors Association, July 1995. 

• Distinguished Visiting Lecturer, Department of Accounting, Tamkang University, Taipei, Taiwan, February 1990. 

• Distinguished Visiting Scholar, Department of Accounting, National Taiwan University, Taipei, Taiwan, August 1989. 

• Captain, Taiwan Nationwide Economic Construction Symposium, July 1989.

• Founding President, Chinese Accounting Professors Association of North America, August 1976.