Faculty and ResearchExpert Guide

Steve Wen-Jen Lin

Steve Wen-Jen Lin

Knight Ridder Eminent Scholar Chair in Accounting

Eminent Scholar
School of Accounting

College of Business
Florida International University

Modesto A. Maidique Campus
11200 S.W. 8th St, MANGO 314
Miami, FL 33199

P: (305) 348-3253
E: lins@fiu.edu


  • PhD, Business Administration
    University of Manchester, England, United Kingdom
  • Master of Arts, Accounting
    Lancaster University, England, United Kingdom
  • Bachelor, Accounting
    Soochow University, Taipei, Taiwan

Areas of Expertise

  • Corporate Governance
  • International Accounting and Financial Reporting
  • Reporting and Financial Performance
  • Analyst forecasts

Professional Activities

Dr. Lin is a regular reviewer for many international accounting and finance journals including The Accounting Review, Journal of International Accounting Reseach, Journal of Accounting, Auditing, and FinanceJournal of International Accounting, Auditing, and Taxation, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting, European Accounting Review, Journal of Contempoary Accounting and Economic Research etc. He also reviews papers for various international and national accounting and finance conferences. 

Dr. Lin’s research has been published in the Accounting ReviewReview of Accounting Studies, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting, Accounting Horizons, Accounting and Business Research, British Accounting Review, European Financial Management, and Journal of Corporate Finance. Before joining Florida International University, Dr. Lin was a senior lecturer of Accountancy at the Manchester Business School in England and a visiting professor at University of North Carolina at Chapel Hill.

Dr. Lin is also an active academic member of the International Accounting Section of the American Accounting Association; he is currently serving as the secretary of this section. 

Courses Taught

  • Accounting for Managers
  • Accounting Research Methods on Capital Markets
  • Dissertation Preparation
  • Evolution of Accounting Thought
  • Financial Accounting I
  • Global Accounting, Auditing and Financial Strategy
  • International Accounting
  • Ph.D. Dissertation
  • Seminar: Accounting Information and Security Prices
  • Seminar: Theory and Contemporary Research in Financial Accounting

Refereed Journal Articles

Lin, S., Wang, J. C. & Yang, Y. (2017). Is Other Comprehensive Income Reported in the Income Statement More Value Relevant? The Role of Financial Statement Presentation. Journal of Accounting, Auditing and Finance.

Lin, S., Huang, H. & Raghunandan, K. (2016). Volatility of other comprehensive income and audit fee. Accounting Horizons. 30 (2), 195-210.

Lin, S., Wu, G. & Li, S. (2014). The Effects of Harmonization and Convergence with IFRS on the Timeliness of Earnings Reported under Chinese GAAP. Journal of Contemporary Accounting and Economics. 10 (2), 148-159.

Lin, S. W. & Hsu, A. (2013). A Test of the market's pricing of nontrasitory dirty surplus flows. Asia Pacific Journal of Accounting and Economics. 20 (2), 118-143.

Lin, S. W., Gordon, E. A., Greiner, A., Kohlbeck, M. & Skaife, H. (2013). Challenges and opportunities of cross-country accounting research. Journal of International Accounting Research. 27 (1), 141-154.

Lin, S. W. (2012). Discussion of The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption: Evidence from a developing country?. Journal of International Accounting Research. 11 (1), 113-118.

Lin, S. W., Chan, A. & Strong, N. (2012). Earnings components and the asymmetric timeliness of earnings: the case of FRS 3 in the UK. Accounting and Business Research. 41 (4), 393-410.

Lin, S. W., Riccardi, W. & Wang, C. (2012). Does accounting quality change following a switch from U.S. GAAP to IFRS? Evidence from Germany. Journal of Accounting and Public Policy. 31 (6), 641-657.

Lin, S. W., Wu, G. S. & Li, S. (2012). Impact of market segmentation on value relevance of accounting information: evidence from China. Asia Pacific Journal of Accounting and Economics. 19 (1), 82-96.

Chang, C., Lin, S. W., Mishra, S. & Prakash, A. (2011). Information disclosures in the share repurchase announcements: Does IT matter to investors?. International Journal of Finance. 25 (3), 7851.

Khurshed, A., Lin, S. W. & Wang, M. (2011). Institutional investment in UK firms: Do corporate governance mechanisms matter?. European Journal of Finance. 17 (2), 133-152.

Barua, A., Lin, S. W. & Sbaraglia, A. (2010). Earnings management using discontinued operations. The Accounting Review. 85 (5), 1485-1509.

Frost, C. A., Henry, E. & Lin, S. W. (2009). Response to the U.S. Securities and Exchange’s proposed rule: Roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards by U.S. issuers. Journal of International Accounting Research. 8 (2), 61-85.

Lin, S. W., Henry, E. & Young, Y. (2009). The European-U.S., GAAP gap: IFRS to U.S.-GAAP form 20-F reconciliations. Accounting Horizons. 23 (2), 121-150.

Lin, S. W., Lee, E. & Chan, A. (2009). The impact of accounting information quality on the mispricing of accruals: The case of FRS3 in the UK. Journal of Accounting and Public Policy. 28 (3), 189-206.

Lin, S. W., Strong, N. & Chan, A. (2009). Accounting conservatism and the cost of equity capital: UK evidence. Managerial Finance. 35 (4), 325-345.

Lin, S. W., Wang, B. & Strong, N. (2009). Share repurchases, clustering problem, and free cash flow hypothesis. Financial Management. 38 (3), 487-505.

Dedman, E., Lin, S. W., Prakash, A. & Chang, C. (2008). Voluntary disclosure and its impact on share prices: Evidence from the UK biotechnology sector. Journal of Accounting and Public Policy. 27 (3), 195-216.

Lee, E. & Lin, S. W. (2008). Corporate sell offs in the UK: Use of proceeds, financial distress, and long run impact on shareholder wealth. European Financial Management. 14 (2), 222-242.

Choi, Y. S., Lin, S. W., Walker, M. & Young, S. (2007). Disagreement over the persistence of earnings components: Evidence on the properties of management-specific adjustments to GAAP earnings. Review of Accounting Studies. 12 (4), 595-623.

Henry, E., Lin, S. W. & Yang, Y. (2007). Weak signal: Evidence of IFRS and U.S.- GAAP convergence from Nokia's 20-F reconciliations. Issues in Accounting Education. 22 (4), 709-720.

Lin, S. W. (2006). Testing the information set perspective of UK financial reporting standard no. 3: Reporting financial performance. Journal of Business Finance and Accounting., 1110-1141.

Lin, S., Liang, J. & Chen, C. (2006). Unexpected earnings, abnormal accruals, and changes in CEO bonuses. International Journal of Accounting Studies., 25-50.

Lin, S. W., Pope, P. & Young, S. (2003). The market reaction to the appointment of non-executive directors: UK evidence. Journal of Business Finance and Accounting. 30 (3/4), 351-382.

Lin, S. W. (2002). The association between analysts forecast revisions and earnings components: The evidence of FRS 3. British Accounting Review. 34 (1), 1-26.

Dedman, E. & Lin, S. W. (2001). Market reaction to CEO departures: Further evidence from the UK.  Journal of Corporate Finance. 8 (1), 81-104.

Lin, S. W. & Dedman, E. (2000). Shareholder wealth effects of CEO departure: Evidence from the UK. Journal of Corporate Finance. 8 (1), 81-104.

Lin, S. W. & Walker, M. (2000). FRS 3 earnings, headline earnings, and the accounting-based accounting valuation model.  Accounting and Business Research. 30 (4), 35-43.

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