SelectedWorks - Wenshan (Jerry) Lin

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Selected Works of Wenshan (Jerry) Lin

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About Wenshan (Jerry) Lin

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Present	Associate Professor, University of South Florida
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Disciplines

Business and Accounting

Research Interests

Audit quality, Corporate governance, Financial reporting quality, Determinants and consequences of accounting disclosures, Internal controls, Fraud detection and prevention, Meta-analysis and data mining in accounting and business, Valuation relevance of corporate and governmental accounting information, and KTCOB

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Courses

ST: Seminar in Accounting (ACG6936)
ST: Accounting Research (ACG6936-AR)
Auditing I (ACG4632)
Advance Financial Accounting (ACG5205)

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	Ph.D., University of North Texas ‐ Accounting
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	M.B.A., University of Houston ‐ Business Administration
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Google Scholar

Contact Information

Office: LPH 319F

Phone: 727-873-4079

Fax: 727-873-4571

Email: wenshanlin@mail.usf.edu

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Refereed Journals
Dissertation

Refereed Journals (22)

The impact of top management team characteristics on the choice of earnings management strategies: Evidence from China. (Baolei Qi, Jerry W. Lin, Gaolia Tian, et al.) USF St. Petersburg campus Faculty Publications (2018)

Using a sample of Chinese A-share listed firms from 2000 to 2015, we investigate the association between a firm’s use of earnings management strategies and the characteristics of its top management team. Our findings suggest ...

The effects of bank privatization on performance and prudential behavior in China: does state ownership matter? (Maoyong Cheng, Hong Zhao and Jerry W. Lin) USF St. Petersburg campus Faculty Publications (2017)

Using China’s data from 2000 to 2013, we examine the effects of bank privatization on performance and prudential behavior, and find the following results. First, bank operating efficiency, credit risk, and prudential behavior have improved ...

The effects of foreign strategic investors on bank prudential behavior: Evidence from China. (Maoyong Cheng, Hongyan Geng, Yu Gao, et al.) USF St. Petersburg campus Faculty Publications (2017)

Using China’s data between 1995 and 2014, we employ the propensity score matching and difference in differences approaches to investigate the effects of foreign strategic investors (FSIs) on bank prudential behavior, and find the following ...

The earnings management opportunity for US oil and gas firms during the 2011 Arab Spring event. (Daniel F. Hsiao, Yan Hu and Jerry W. Lin) USF St. Petersburg campus Faculty Publications (2016)

Assessing the comparative performance of banking branches. (Ryan Balfour, Seong-Jong Joo, Hsin-hui I.H. Whited, et al.) USF St. Petersburg campus Faculty Publications (2015)

Purpose – The purpose of this paper is to measure the performance and relative operating efficiency of mini branches of a commercial bank for internal benchmarking. Design/methodology/approach – The authors employ data envelopment analysis (DEA) ...

Introducing foreign strategic investors and net interest margins in Chinese banks. (Hong Zhao, Peiyu Ou, Jerry W. Lin, et al.) USF St. Petersburg campus Faculty Publications (2014)

Introducing foreign strategic investors is a vital step in China’s ownership reform of commercial banks. Using data from 81 commercial banks in China between 1995 and 2010, we investigate the effects of introducing foreign strategic ...

An empirical analysis of the effect of audit quality on financial reporting fraud. (Fujen Daniel Hsiao, Jerry W. Lin and Joon S. Yang) USF St. Petersburg campus Faculty Publications (2012)

Several highly publicized financial reporting fraud cases (e.g., Enron, Tyco International, and WorldCom) have put the role of external auditors and quality of their audit in ensuring corporate financial reporting quality under considerable scrutiny. Much ...

Effects of the type of accounting standards and motivation on financial reporting decision. (Gerui Kang and Jerry W. Lin) USF St. Petersburg campus Faculty Publications (2011)

This study explores whether the precision (type) of accounting standards influences management accounting reporting behaviors when an environmental variable, motivation, is incorporated. We predict that motivation affects management’s financial reporting decision. When management has motivations ...

Audit quality, corporate governance, and earnings management: A meta-analysis. (Jerry W. Lin and Mark I. Hwang) USF St. Petersburg campus Faculty Publications (2010)

Earnings management is of great concern to corporate stakeholders. While numerous studies have investigated the effects of various corporate governance and audit quality variables on earnings management, empirical evidence is rather inconsistent. This meta-analysis identifies ...

The effects of the Blue Ribbon Committee and the Sarbanes Oxley Act of 2002 on the characteristics of the audit committees and the board of directors. (Jerry W. Lin, Gerui Kang and Alan Roline) USF St. Petersburg campus Faculty Publications (2009)

This study investigates if and to what extent corporations have responded to the Blue Ribbon Committee’s recommendations and the requirements of the Sarbanes Oxley Act of 2002 by analyzing characteristic changes in corporate audit committees ...

A meta-analysis of the association between earnings management and audit quality and audit committee effectiveness. (Mark I. Hwang and Jerry W. Lin) USF St. Petersburg campus Faculty Publications (2008)

Earnings management is of great concern to corporate stakeholders. While numerous studies have investigated various determinants of earnings management relating to corporate governance and audit quality, empirical evidence on their effects is rather inconsistent. Employing ...

The effect of audit committee performance on earnings quality. (Jerry W. Lin, June F. Li and Joon S. Yang) USF St. Petersburg campus Faculty Publications (2006)

Purpose – The role of audit committees in ensuring the quality of corporate financial reporting has come under considerable scrutiny due to recent high-profile “earnings management” cases and the collapse of Enron. The purpose of ...

The relation between earnings management and audit quality. (June F. Li and Jerry W. Lin) USF St. Petersburg campus Faculty Publications (2005)

Recent high-profile earnings management cases (e.g., WorldCom) and the collapse of Enron have put the role and quality of external audit in ensuring the quality of corporate earnings under considerable scrutiny. Much research has been ...

A neural fuzzy system approach to assessing the risk of earnings restatements. (Jerry W. Lin, Mark I. Hwang and June F. Li) USF St. Petersburg campus Faculty Publications (2004)

Recent high-profiled accounting scandals (e.g., Enron and WorldCom) have called into question the quality of financial reporting in the U.S. These accounting scandals have resulted in massive restatements of corporate earnings and market value losses ...

A fuzzy neural network for assessing the risk of fraudulent financial reporting. (Jerry W. Lin, Mark I. Hwang and Jack D. Becker) USF St. Petersburg campus Faculty Publications (2003)

While the financial reporting fraud has become more prevalent and costly in recent years, fraud detection has been badly lagging. Several recent studies have examined the feasibility of various computer techniques in business and industrial ...

Representing multivalued attributes in database design. (Mark I. Hwang, Jack D. Becker and Jerry W. Lin) USF St. Petersburg campus Faculty Publications (2001)

An important aspect of data modeling is the identification of entities or objects and their associated attributes. An attribute may be single-valued or multivalued. During database design, the designer usually has to represent all attributes ...

The effect of SFAS 87 pension accounting disclosures on stock price variability. (Jerry W. Lin, June F. Li and Monsurur Rahman) USF St. Petersburg campus Faculty Publications (2001)

A meta-analysis of the effect of task properties on business failure prediction accuracy. (Jerry W. Lin and Mark I. Hwang) USF St. Petersburg campus Faculty Publications (2000)

The usefulness of financial accounting ratios has long been documented in statistical models of business failure prediction. However, behavioral studies to date have reported inconsistent results, with prediction accuracy ranging from 41 percent to 93 ...

Neural fuzzy systems: A tutorial and an application. (Mark I. Hwang and Jerry W. Lin) USF St. Petersburg campus Faculty Publications (2000)

Fuzzy logic has gained tremendous popularity in recent years as its applications are found in areas ranging from consumer products to industrial process control and portfolio management. Along with neural networks and genetic algorithms, fuzzy ...

Information dimension, information overload and decision quality. (Mark I. Hwang and Jerry W. Lin) USF St. Petersburg campus Faculty Publications (1999)

The impact of information load (both under and overload) on decision quality is an important topic, yet results of empirical research are inconsistent. These mixed results may be due to the fact that information load ...

The housing value-relevance of governmental accounting information. (Jerry W. Lin and K. K. Raman) USF St. Petersburg campus Faculty Publications (1998)

In this paper, we examine the value-relevance of local government accounting measures of financial condition from the perspective of the citizenry. The Governmental Accounting Standards Board (GASB) has identified citizens as a primary user group ...

SFAS 115: Taking a closer look. (Anthony F. Cocco and Jerry W. Lin) USF St. Petersburg campus Faculty Publications (1997)

Dissertation (1)

Accounting regulation and information asymmetry in the capital markets: An empirical study of Accounting Standard SFAS no.87. (Jerry W. Lin) USF St. Petersburg campus Faculty Publications (1994)

The Financial Accounting Standards Board (FASB) contends that the pension disclosures mandated by Statement of Financial Accounting Standards No. 87 (SFAS 87): Employers' Accounting for Pensions provide useful information. However, from a societal perspective, usefulness ...

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