University of Southern California

Thomas Lin
Professor of Accounting

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

Phone: 
213-740-4851
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

Jiang, J., Lin, T. W., and Yu, Z. (2013) "Petro China Budgetary Control Systems," Cost Management.
Hu, Y., and Lin, T. W. (2013) "Do Chinese Financial Analysts Pay Close Attention to Their Reputations?," Submitted to China Finance Review International.
Chang, H., Chen, J., Fernando, G. D., and Lin, T. W. (2013) "Do Financial Analysts Use Supply Chain Information in Revising Their Earnings Forecasts?," To be submitted to The Accounting Review.
Zhang, C., Pan, F., Lin, T. W., and Lou, Z. (2013) "Market Competition, Use of Performance Measures and Performance in Chinese Firms: An Empirical Study," Submitted to International Journal of Management Accounting Research.
Lin, T. W., and Liu, J. (2013) "China Haier Group Individual-Goal Combination Performance Management Systems," Strategic Finance.
Tsai, W., Chen, H., Leu, J., Chang, Y., and Lin, T. W. (2013) "A Product-Mix Decision Model Using Green Manufacturing Technologies under Activity-," Journal of Cleaner Production/Elsevier, 57, 178-187.
Cang, Y., Chu, Y., and Lin, T. W. (2013) "An Exploratory Study of Earnings Management Detectability, Analyst Coverage and the Impact of IFRS Adoption: Evidence from China," Journal of Accounting and Public Policy.
Zhang, C., Pan, F., and Lin, T. W. (2013) "Market Competition and the Use of Performance Measures in Chinese Firms," The Journal of Corporate Accounting & Finance/Wiley, 24 (3), 65-70.
Gong, J., Kumar, K. R., Lin, T. W., and Zhao, S. (2013) "An Exploratory Inter-Industry Study of Competitive Strategy, Manufacturing Strategy, and Performance Measures: A Survey of Chinese Firms," Cost Management.
Yang, H., Pan, F., Li, S., and Lin, T. W. (2012) "Do Managers Influence Their Own Pay? Evidence from Stock Incentive Plans in an Emerging," International Journal of Accounting and Finance, 3 (4), 320-342.
Hu, Y., Li, S., Lin, T. W., and , S. X. (2011) "Large Creditors and Corporate Governance: the Case of Chinese Banks," Review of Accounting and Finance, 10 (No. 4), 332-367.
Merchant, K., Van der Stede, W. A., Lin, T. W., and Yu, Z. (2011) "Performance Measurement and Incentive Compensation: An Empirical Analysis of Chinese and Western Firms' Practices," European Accounting Review (SSCI), 20 (4), 639-667.
Chen, R., Qi, Z., and Lin, T. W. (2011) "Ownership Structure and Corporate Governance: The Case of Chinese Securities Firms," International Journal of Managemennt, 28 (3), 789-805.
Lin, T. W. (2011) "Effective OEC Management Control at China Haier Group,".
Merchant, K., Van der Stede, W. A., Lin, T. W., and Yu, Z. (2011) "Performance Measurement and Incentive Compensation: An Empirical Analysis of Chinnese and Western Firms' Practices," European Accounting Rreview.
Tang, Y., and Lin, T. W. (2011) "Application of the Fuzzy Analytic Hierarchy Process to the Lead-Free Equipment Selection," International Journal of Business and Systems Research, 5 (1), 35-56.
Tsai, W., Hsu, W., and Lin, T. W. (2011) "New Financial Service Development for Banks in Taiwan Based on Customer Needs and Expectations," The Service Industries Journal (SSCI), 31 (1-2), 215-236.
Cheng, M., Lin, J., Hsiao, T., and Lin, T. W. (2010) "Invested Resource, Competitive Intellectual Capital, and Corporate Performance," Journal of Intellectuall Capital, 11 (4), 433-450.
Tsai, W., Kuo, L., Lin, T. W., Kuo, Y., and Shen, Y. (2010) "Price Elasticity of Demand and Capacity Expansion Features in an Enhanced ABC Product-Mix Decision Model," International Journal of Production Research , 48 (21), 6387-6416.
Wang, P., Du, F., and Lin, T. W. (2010) "The Choice of Cost Drivers in Activity-Based Costing – An Application at a Chinese Company," International Journal of Management, 27 (2), 367-378.
Tsai, W., Lin, T. W., and Chou, W. (2010) "Integrating Activity-Based Costing and Environmental Cost Accounting Systems," International Journal of Business and Systems Research, 4 (2), 186-208.
Cheng, M., Lin, J., Hsiao, T., and Lin, T. W. (2010) "Invested Resource, Competitive Intellectual Capital, and Corporate Performance," Journal of Intellectual Capital.
Wang, G., Gao, Z., and Lin, T. W. (2010) "Using an Activity-Based Costing to Improve the Logistics Value Chain in a China Food Product Company," Cost Management (Jan/Feb), 39-46.
Lin, T. W. (2009) "Haier is Higher: A Chinese Company's Roadmap to Success via Its Reengineering System," Strategic Finance/Inst of Management Accountants 41-49.
Tsai, W., Lee, P., Chen, S., Hsu, W., and Lin, T. W. (2009) "A Study on Selection Criteria for Enterprise Resource Planning Systems," International Journal of Business and Systems Research, 3 (4), 456-480.
Duh, R., Lin, T. W., Wang, W., and Huang, C. (2009) "The Design and Implementation of Activity-Based Costing: a Taiwanese Textile Company," International Journal of Accounting and Information Management, 17 (1), 27-52.
Cheng, M., Lin, J., Hsiao, T., and Lin, T. W. (2008) "Application of the Censoring Model to the Evaluation of the Intellectual Capital Value Driver," Journal of Intellectual Capital/Emerald Group Publishing, 9 (4), 639-654.
Xiong, Y., Su, W., and Lin, T. W. (2008) "The Use of Financial and Non-financial Performance Measures in Chinese Firms," Cost Management, 22 (5), 37-46.
Hu, Y., and Lin, T. W. (2008) "Accuracy of the Qualitative Reports of Financial Analysts: A Chinese Study," International Journal of Management, 25 (2), 353-368.
Xiong, Y., Su, W., and Lin, T. W. (2008) "Activity-Based Costing Popularity in China," Cost Management/Thomson-RIA, 22 (3), 40-48.
Hu, Y., Lin, T. W., and Li, S. (2008) "An Examination of Factors Affecting Chinese Analysts' Information Comprehension, Analyzing Ability and Job Quality," Review of Quantitative Finance, Economics, and Accounting, 30 (4), 397-417.
Lin, T. W., and Merchant, K. (2007) "Tsinghua Tongfang Co. Performance Evaluation and Incentive Systems Case," pp. 426-431.
Tsai, W., Lin, T. W., Chen, S., and Hung, S. (2007) "Users’ Service Quality Satisfaction and Performance Improvement of ERP Consultant Selections," International Journal of Business Systems, 1 (3), 280-301.
Lin, T. W. (2007) "Effective OEC Management Control at China Haier Group," Pearson Prentice Hall.
Wang, G., Gao, Z., and Lin, T. W. (2007) "An Integration of the Quality Cost Report and TQM Tools to Achieve a Chinese Firm's Competitive Advantage," Cost Management/WG&L, 21 (1), 42-47.
Van der Stede, W. A., Chow, C. W., and Lin, T. W. (2006) "Strategy, Choice of Performance Measures, and Performance," Behavior Research in Accounting, 18, 185-205.
Lin, T. W., O'Leary, D. E., and Lu, H. (2006) "A Cost Variance Investigation Using Belief Functions," Applications of Management Sciences, Elsevier, 12, 253 - 263.
Wang, P., Jin, Q., and Lin, T. W. (2005) "How an Activity-Based Costing Study Helped a China State-Owned Company to Stay Competitive," Cost Management, 19 (6), 39-47.
Lin, T. W. (2005) "OEC Management Control System Helps China Haier Group Achieve Competitive Advantage," Management Accounting Quarterly, 6 (3), 1-11.
Lin, T. W., Merchant, K., Yang, Y., and Yu, Z. (2005) "Target Costing and Incentive Compensation: Contrasting Chinese and Japanese Systems," Cost Management, 19 (2), 29-42.
Lin, T. W., and Merchant, K. (2004) "Bonus Plan," Shanghai Daily (Nov. 29), 12.
Lin, T. W. (2004) "Corporate Governance in China: Recent Developments, Key Problems, and Suggested Solutions," Journal of Accounting and Corporate Governance, 1 (1), 1-23.
Blocher, E. J., Chen, K. H., Cokins, G., and Lin, T. W. (2004) "Cases and Readings in Cost Management," McGraw-Hill (3rd).
Lin, T. W., and Tsai, W. (2004) "A Mathematical Programming Approach to Analyze the Activity-Based Costing Product-Mix Decision with Capacity Expansions," Applications of Management Science, 11, 163-178.
Blocher, E. J., Chen, K. H., Cokins, G., and Lin, T. W. (2004) "Cost Management: A Strategic Emphasis," McGraw-Hill/Irwin (3rd).
Lin, T. W. (2004) "Business in China: Business Strategy and Guanxi," USC Marshall Review 1-5.
Hu, Y., Lin, T. W., and Wang, W. (2003) "An Empirical Study of China Financial Analysts' Information Sources, Concerned," China Journal of Financial Research (in Chinese) 52-63.
Blocher, E. J., Chen, K. H., and Lin, T. W. (2003) "Cost Management - A Strategic Emphasis," McGraw-Hill Irwin (2nd).
Merchant, K., Lin, T. W., and Vander Stede, W. A. (2003) "Beifang Chuang Ye Vehicle Group Employee Compensation," Management Control Systems (1st), 488-490.
Blocher, E. J., Chen, K. H., and Lin, T. W. (2002) "Cases in Readings in Strategic Cost Management," Irwin/McGraw-Hill (2nd).
Blocher, E. J., Chen, K. H., and Lin, T. W. (2002) "Cost Management: A Strategic Emphasis," Irwin/McGraw-Hill (2nd).
Lin, T. W., and Hu, Y. (2002) "Design and Implementation Issues in Building an Effective Balanced Scorecard System," China Finance and Accounting (in Chinese) 15-18.
Kumar, K. R., Lin, T. W., and Zhao, S. (2002) "Comparative Analysis of Performance Metrics in a Developing Country: The Case of China," Proceedings of the International Business Conference.
Lin, T. W., and Hu, Y. (2002) "Performance Evaluation and Incentive Systems at the China Energy Power Group," China Finance and Accounting (in Chinese) 32-35.
Duh, R., and Lin, T. W. (2001) "Culture and Experience-Related Knowledge in Internal Control Evaluation: A Study of Audit Judgment in Taiwan," Advances in Quantitative Analysis of Finance and Accounting, 9, 303-323.
Lin, T. W., and Merchant, K. (2001) "China Huaneng Group - Control, Performance Evaluation and Incentive Systems," Cases From Management Accounting Practice, 16, 16-30.
Wu, S., Hsiao, T., and Lin, T. W. (2001) "A Fuzzy Decision Process of the Cost-Volume-Profit Analysis Under Uncertainty," Advances in Mathematical Programming and Financial Planning, 6, 141-166.
Wu, S., Hsiao, T., and Lin, T. W. (2000) "A New Application of Fuzzy Set Theory to Cost-Volume Profit Analyses," International Journal of Management, 17 (4), 516-529.
Bao, D., and Lin, T. W. (2000) "An Experimental Analysis of Multiple Criteria Capital Budgeting Decisions," International Journal of Management Theory and Practice, 1, 27-42.
Wu, S., Hsiao, T., and Lin, T. W. (2000) "Standard Costing in a Fuzzy Decision Support System," Journal of Interdisciplinary Mathematics, 3, 1-42.
Lin, T. W. (1999) "Business Value Chain Analysis," Finance and Accounting Communications (in Chinese) 14-17.
Tang, Y., and Lin, T. W. (1999) "Current Development of Joint Venture Enterprises in China," Advances in Chinese Industrial Studies, 6, 217-233.
Lin, T. W., Lu, D., and Wu, A. (1998) "A Survey of Management Accounting Practices in China," China Journal of Accounting Research (in Chinese) (12-16).
Kandelin, N. A., Lin, T. W., and Muntoro, R. K. (1998) "A Study of the Attitudes of Indonesian Managers Toward Key Factors in Information Systems Development and Implementation," Journal of Global Information Management 17-28.
Lin, T. W. (1998) "The Balanced Scorecard," Taiwan Management Accounting (in Chinese) 1-12.
Lin, T. W. (1997) "Target Costing," Taiwan Management Accounting (in Chinese) 1-9.
Lin, T. W. (1997) "Management Accounting Research Directions," Review of International Accounting and Finance (in Chinese), 1 (153-158).
Elnatahn, D., Lin, T. W., and Young, S. M. (1996) "Benchmarking and Management Accounting: A Framework for Research," Journal of Management Accounting Research, 8, 37-54.
Chavis, B., Ko, C., and Lin, T. W. (1996) "Using Multiple Criteria Decision Support Software to Teach Divisional Performance Evaluation," Journal of Accounting and Computers 11-19.
Lin, T. W. (1996) "Accounting in China," USC Business.
Lin, T. W., Dessouky, M. M., and Kumar, K. R. (1996) "A Heuristic-Based Procedure for the Weighted Production Cell Formation Problems," IIE Transactions, 28 (7), 579-589.
Wu, S., Kuo, H., and Lin, T. W. (1995) "A Dynamic Programming Approach with Markov Process to the Cost-Volume-Profit Analysis," Advances in Mathematical Programming and Financial Planning, 4, 105-117.
Kumar, K. R., Hadjinicola, G. C., and Lin, T. W. (1995) "A Heuristic Procedure for the Single-row Facility Layout Problem," European Journal of Operational Research, 84, 65-73.
Kandelin, N. A., and Lin, T. W. (1994) "An Object-Oriented Programming Approach to Credit Decision Making," Artificial Intelligence in Accounting and Auditing 229-242.
Lin, T. W. (1993) "Multiple Criteria Capital Budgeting Under Risk," Advances in Mathematical Programming and Financial Planning, 3, 231-239.
O'Leary, D. E., and Lin, T. W. (1993) "Goal Programming Applications in Financial Management," Advances in Mathematical Programming and Financial Planning 211-229.
Jackson, C. W., Lin, T. W., Elnathan, D., and Ferreira, L. (1993) "Product Costing and Cost Control in the new Manufacturing Environment," The Review of Business Studies.
Lin, T. W., Yang, D., and Hartwell, C. (1993) "How Internal Auditors Use Microcomputers in Practice," Internal Auditing 24-32.
Dudewicz, E., Lin, T. W., and Swenson, C. W. (1992) "Stronger Tests Using Heteroscedastic ANOVA With Simulations of Accounting Systems," American Journal of Mathematical and Management Sciences, 12 (4), 227-299.
Kandelin, N. A., and Lin, T. W. (1992) "A Computational Model of An Events-Based Object-Oriented Accounting Information System for Inventory Management," Journal of Information Systems 47-62.
Lin, T. W. (1991) "Using Accounting Information in Business Planning, Product Costing and Audit," Tamkang University, Taiwan 57.
Lewis, M., Lin, T. W., and Mock, T. J. (1991) "An Integer Programming Approach to the Selection of Alternative Aduit Procedures," Applications in Management Science, 6, 79-94.
Lin, T. W., Mock, T. J., Wright, A., and Lewis, M. (1991) "An Examination of Auditor Multiple Criteria Judgments in Planning Inventory Audit Procedures," The Chinese Accounting Review, 25, 56-78.
Ferreira, L., and Lin, T. W. (1991) "Cost Control and Performance Measurement in the New Manufacturing Environment," Taiwan Management Accounting (15), 3-38.
Lin, T. W., and Yang, D. (1990) "The Use of Microcomputers in Auditing: A Survey," The EDP Auditor Journal, IV, 73-79.
Ferreira, L., and Lin, T. W., "Cost Control and Performance Measurement," in Selection and Evaluation of Advanced Manufacturing Technologies, Springer-Verlag 1990.
Lin, T. W. (1989) "Expert Systems and Management Accounting Research," Artificial Intelligence in Accounting and Auditing, 1, 69-73.
O'Leary, D. E., and Lin, T. W. (1989) "An Expert System for Cash Flow Analysis," Markus Wiener Publishing 307-314.
Lin, T. W., and O'Leary, D. E., "Cost Variance Investigation with Fuzzy Sets," in Fuzzy Methodologies for Industrial and Systems Engineering, Elsevier 1989.
Klersey, G., Ko, C., and Lin, T. W. (1988) "Use of a Multiattribute Utility Theory Model in Computer System Selection," Journal of Information Systems 1-13.
Ko, C., and Lin, T. W. (1988) "Expert Systems and Multiple Criteria Decisions Making," Applied Expert Systems 33-45.
Vasarhelyi, M. A., and Lin, T. W. (1988) "Advanced Auditing: Computers and Analytical Techniques," Addison-Wesley Publishing Company 628.
Bhaskar, K., Lin, T. W., and Savich, R. (1987) "An Integrated Internal Control Framework to Prevent and Detect Computer Frauds," The EDP Auditor Journal, 2, 42-49.
Lin, T. W., and Watkins, P. (1986) "The Use of Mathematical Models," National Association of Accountants 67.
Chen, H., Dudewicz, E., and Lin, T. W. (1986) "A Simulation Analysis for Ranking and Selecting the Best Combination of Production," American Journal of Mathematical and Management Sciences , 6 (1 & 2), 109-130.
Lin, T. W. (1986) "Computer Security and EDP Audit Education," The EDP Auditor Journal, 1, 38-43.
Vasarhelyi, M. A., and Lin, T. W. (1985) "EDP Auditing Instruction: Using an Interactive Generalized Audit Software," Journal of Accounting Education 79-89.
Daroca, F., Hostrum, G., and Lin, T. W. (1984) "Long-Range Planning and Control of Growth," Journal of Accountancy 118-134.
Lin, T. W., Mock, T., and Wright, A. (1984) "The Use of the Analytic Hierarchy Process as Aid in Planning the Nature and Extent of Audit Procedures," Auditing: A Journal of Practice & Theory 89-99.
Lin, T. W. (1984) "A Bayesian Analysis of Audit Tests With Fuzzy Sets," TIMS Studies in the Management Sciences, 20, 495-510.
Francl, T., Lin, T. W., and Vasarhelyi, M. (1984) "Planning, Budgeting, and Control for Data Processing," Van Nostrand Reinhold Company, Inc. 180.
Driscoll, D., Lin, T. W., and Watkins, P. (1984) "Cost-Volume-Profit Analysis Under Uncertainty: A Synthesis and Framework for Evaluation," Journal of Accounting Literature 85-115.
Vasarhelyi, M., and Lin, T. W. (1984) "The Usage of Computers in Auditing, Teaching, and Research," A Journal of Practice & Theory 98-103.
Lewis, M., Lin, T. W., and Williams, D. (1984) "The Economics Status of Accounting Educators: An Empirical Study," Advances in Accounting, 1, 127-144.
Bao, D., Lewis, M., Lin, T. W., and Manegold, J. (1983) "Applications of Time Series Analysis in Accounting," Journal of Forecasting, 2, 405-423.
Lin, T. W., and Scheiner, J. (1982) "Management Decision Activities and Information Requirements for Health Care Institution," Cost and Management 37-39.
Francl, T., Lin, T. W., and Erikson, W. (1982) "Selecting the First Small Business Computer," American Journal of Small Business 50-58.
Lin, T. W., and Harper, W. (1981) "A Decision-Oriented Management Accounting Information System," Cost and Management 32-36.
Lin, T. W. (1980) "An Accounting Control System Structured on Multiple Objective Planning Models," OMEGA: The International Journal of Management Science, 8, 375-382.
Vasarhelyi, M. A., and Lin, T. W. (1980) "TREAT: A Terminal Related Educational Audit Tool," Touche Ross Foundation 384.
Lin, T. W. (1980) "A Survey of Goal Programming Applications," The International Journal of Management Science, 8, 115-117.
Lin, T. W., and Vasarhelyi, M. A. (1980) "Accounting and Financial Control for R & D Expenditures," TIMS Studies in the Management Sciences, 15, 199-213.
Francl, T., Lin, T. W., and Vasarhelyi, M. A. (1980) "ZBB Fits EDP to a TEE," DATAMATION 177-180.
Lin, T. W. (1979) "Applications of Goal Programming in Accounting," Journal of Business Finance and Accounting 559-577.
Lin, T. W. (1978) "Multiple Objective Budgeting Models: A Simulation," The Accounting Review 61-79.