University of Southern California

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Thomas Lin
Professor of Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

Phone: 
213-740-4851
wtlin@marshall.usc.edu
Education: 
PhD, The Ohio State University; MS, UCLA; MBA, National Chengchi University; BA, National Taiwan University

Overview

Thomas Lin specializes in management accounting and control systems, strategic cost management, and Chinese accounting and management. He has published over 50 articles in refereed journals and several books, including Cost Management and Advanced Auditing. He serves on the editorial board of the Journal of Economics and Management and the Journal of Accounting and Corporate Governance. He received best paper awards from the Journal of Management Accounting Research and the 9th World Congress of Accounting Educators, is the founding president of the Chinese Accounting Professors Association of North America, and former president of the Chinese-American Faculty Association of Southern California.

Research

An Exploratory Inter-Industry Study of Competitive Strategy, Manufacturing Strategy, and Performance Measures: A Survey of Chinese Firms • 2012
Do Chinese Financial Analysts Pay Close Attention to Their Reputations? • 2012
Detectability of Earnings Management, Analyst Coverage and the Impact of IFRS Adoption: Evidence from China • 2012
Do Financial Analysts Use Supply Chain Information in Revising Their Earnings Forecasts? • 2012
Petro China Budgetary Control Systems • 2012
Market Competition, Performance Measures and Overall Performance in Chinese Firms • 2012
Do Managers Influence Their Own Pay? Evidence from Stock Incentive Plans in an Emerging • 2012
Do Managers Influence Their Own Pay? Evidence from Stock Incentive Plans in an Emerging • 2012
Large Creditors and Corporate Governance: the Case of Chinese Banks • 2011
Performance Measurement and Incentive Compensation: An Empirical Analysis of Chinese and Western Firms' Practices • 2011
Ownership Structure and Corporate Governance: The Case of Chinese Securities Firms • 2011
Effective OEC Management Control at China Haier Group • 2011
Performance Measurement and Incentive Compensation: An Empirical Analysis of Chinnese and Western Firms' Practices • 2011
Application of the Fuzzy Analytic Hierarchy Process to the Lead-Free Equipment Selection • 2011
New Financial Service Development for Banks in Taiwan Based on Customer Needs and Expectations • 2011
Do managers Influence Their Own Pay? Evidence from Stock in an Emerging Market Economy • 2011
Invested Resource, Competitive Intellectual Capital, and Corporate Performance • 2010
Price Elasticity of Demand and Capacity Expansion Features in an Enhanced ABC Product-Mix Decision Model • 2010
The Choice of Cost Drivers in Activity-Based Costing ? An Application at a Chinese Company • 2010
Integrating Activity-Based Costing and Environmental Cost Accounting Systems • 2010
Invested Resource, Competitive Intellectual Capital, and Corporate Performance • 2010
Using an Activity-Based Costing to Improve the Logistics Value Chain in a China Food Product Company • 2010
Haier is Higher: A Chinese Company's Roadmap to Success via Its Reengineering System • 2009
A Study on Selection Criteria for Enterprise Resource Planning Systems • 2009
The Design and Implementation of Activity-Based Costing: a Taiwanese Textile Company • 2009
Application of the Censoring Model to the Evaluation of the Intellectual Capital Value Driver • 2008
The Use of Financial and Non-financial Performance Measures in Chinese Firms • 2008
Accuracy of the Qualitative Reports of Financial Analysts: A Chinese Study • 2008
Activity-Based Costing Popularity in China • 2008
An Examination of Factors Affecting Chinese Analysts' Information Comprehension, Analyzing Ability and Job Quality • 2008
Tsinghua Tongfang Co. Performance Evaluation and Incentive Systems Case • 2007
Users? Service Quality Satisfaction and Performance Improvement of ERP Consultant Selections • 2007
Effective OEC Management Control at China Haier Group • 2007
An Integration of the Quality Cost Report and TQM Tools to Achieve a Chinese Firm's Competitive Advantage • 2007
Lessons from China: Haier Group Has Achieved Extreme Sucess Through Unique Performance Management Systems • 2006
Strategy, Choice of Performance Measures, and Performance • 2006
A Cost Variance Investigation Using Belief Functions • 2006
How an Activity-Based Costing Study Helped a China State-Owned Company to Stay Competitive • 2005
Effective OEC Management Control System Helps China Haier Group Achieve Competitive Advantage • 2005
OEC Management Control System Helps China Haier Group Achieve Competitive Advantage • 2005
Target Costing and Incentive Compensation: Contrasting Chinese and Japanese Systems • 2005
Bonus Plan • 2004
Corporate Governance in China: Recent Developments, Key Problems, and Suggested Solutions • 2004
Cases and Readings in Cost Management • 2004
A Mathematical Programming Approach to Analyze the Activity-Based Costing Product-Mix Decision with Capacity Expansions • 2004
Cost Management: A Strategic Emphasis • 2004
Business in China: Business Strategy and Guanxi • 2004
An Empirical Study of China Financial Analysts' Information Sources, Concerned • 2003
Cost Management - A Strategic Emphasis • 2003
Beifang Chuang Ye Vehicle Group Employee Compensation • 2003
Cases in Readings in Strategic Cost Management • 2002
Cost Management: A Strategic Emphasis • 2002
Design and Implementation Issues in Building an Effective Balanced Scorecard System • 2002
Comparative Analysis of Performance Metrics in a Developing Country: The Case of China • 2002
Performance Evaluation and Incentive Systems at the China Energy Power Group • 2002
Culture and Experience-Related Knowledge in Internal Control Evaluation: A Study of Audit Judgment in Taiwan • 2001
China Huaneng Group - Control, Performance Evaluation and Incentive Systems • 2001
A Fuzzy Decision Process of the Cost-Volume-Profit Analysis Under Uncertainty • 2001
A New Application of Fuzzy Set Theory to Cost-Volume Profit Analyses • 2000
An Experimental Analysis of Multiple Criteria Capital Budgeting Decisions • 2000
Standard Costing in a Fuzzy Decision Support System • 2000
Business Value Chain Analysis • 1999
Current Development of Joint Venture Enterprises in China • 1999
A Survey of Management Accounting Practices in China • 1998
A Study of the Attitudes of Indonesian Managers Toward Key Factors in Information Systems Development and Implementation • 1998
The Balanced Scorecard • 1998
Target Costing • 1997
Management Accounting Research Directions • 1997
Benchmarking and Management Accounting: A Framework for Research • 1996
Using Multiple Criteria Decision Support Software to Teach Divisional Performance Evaluation • 1996
A Heuristic-Based Procedure for the Weighted Production Cell Formation Problems • 1996
Accounting in China • 1996
A Dynamic Programming Approach with Markov Process to the Cost-Volume-Profit Analysis • 1995
A Heuristic Procedure for the Single-row Facility Layout Problem • 1995
An Object-Oriented Programming Approach to Credit Decision Making • 1994
Multiple Criteria Capital Budgeting Under Risk • 1993
Product Costing and Cost Control in the new Manufacturing Environment • 1993
Goal Programming Applications in Financial Management • 1993
How Internal Auditors Use Microcomputers in Practice • 1993
Stronger Tests Using Heteroscedastic ANOVA With Simulations of Accounting Systems • 1992
A Computational Model of An Events-Based Object-Oriented Accounting Information System for Inventory Management • 1992
Using Accounting Information in Business Planning, Product Costing and Audit • 1991
An Integer Programming Approach to the Selection of Alternative Aduit Procedures • 1991
An Examination of Auditor Multiple Criteria Judgments in Planning Inventory Audit Procedures • 1991
Cost Control and Performance Measurement in the New Manufacturing Environment • 1991
The Use of Microcomputers in Auditing: A Survey • 1990
Cost Control and Performance Measurement • 1990
Expert Systems and Management Accounting Research • 1989
An Expert System for Cash Flow Analysis • 1989
Cost Variance Investigation with Fuzzy Sets • 1989
Use of a Multiattribute Utility Theory Model in Computer System Selection • 1988
Expert Systems and Multiple Criteria Decisions Making • 1988
Advanced Auditing: Computers and Analytical Techniques • 1988
An Integrated Internal Control Framework to Prevent and Detect Computer Frauds • 1987
The Use of Mathematical Models • 1986
Computer Security and EDP Audit Education • 1986
A Simulation Analysis for Ranking and Selecting the Best Combination of Production • 1986
EDP Auditing Instruction: Using an Interactive Generalized Audit Software • 1985
Long-Range Planning and Control of Growth • 1984
The Use of the Analytic Hierarchy Process as Aid in Planning the Nature and Extent of Audit Procedures • 1984
A Bayesian Analysis of Audit Tests With Fuzzy Sets • 1984
Planning, Budgeting, and Control for Data Processing • 1984
Cost-Volume-Profit Analysis Under Uncertainty: A Synthesis and Framework for Evaluation • 1984
The Usage of Computers in Auditing, Teaching, and Research • 1984
The Economics Status of Accounting Educators: An Empirical Study • 1984
Applications of Time Series Analysis in Accounting • 1983
Management Decision Activities and Information Requirements for Health Care Institution • 1982
Selecting the First Small Business Computer • 1982
A Decision-Oriented Management Accounting Information System • 1981
An Accounting Control System Structured on Multiple Objective Planning Models • 1980
TREAT: A Terminal Related Educational Audit Tool • 1980
ZBB Fits EDP to a TEE • 1980
A Survey of Goal Programming Applications • 1980
Accounting and Financial Control for R & D Expenditures • 1980
Applications of Goal Programming in Accounting • 1979
Multiple Objective Budgeting Models: A Simulation • 1978