Thumbnail

Dr. Beixin Lin


Associate Professor | Accounting & Finance | Feliciano School of Business

Email: linb@mail.montclair.edu

Telephone: 9736557401

Office: Feliciano School of Business, 374

Biography

Dr. Betsy Beixin Lin received her Ph.D. in Accounting and MBA degree from Rutgers, the State University of New Jersey in 2004. Her research appears in reputable scholarly journals such as Review of Quantitative Finance and Accounting, Research in Accounting Regulation, Management Decision, Managerial Decision and Economics, The CPA Journal, International Tax Journal, and etc. She has taught financial accounting, managerial accounting, intermediate accounting and Advanced Financial Accounting.

Areas of Expertise

Use of accounting information in capital markets; regulations in capital markets; operational restructurings; earnings forecast; survival analysis; contemporary tax issues.

Education

  • MBA, , 2004, Rutgers, the State University of New Jersey
  • Ph D, Accounting/Management, 2004, Rutgers, the State University of New Jersey
  • BA, Accounting, 1998, Xiamen University

Refereed Publications

  • Lin B., Romero S., Jeffers A., Aquilino F., DeGaetano L., (2017). Are Sustainability Rankings Consistent Across Rating Agencies?. New York, NY. CPA Journal.
  • Romero S., Lin B., Jeffers A., DeGaetano L., (2016). Sustainability Practices in European Versus U.S. Corporations - Is the Divide Getting Closer?. . International Journal of Data Analysis and Information Systems.
  • Jeffers A., Romero S., Lin B., DeGaetano L., (2016). Ethical Implications of Sustainability Initiatives in Corporations. New Delhi. International Journal of Decision Sciences (IJDS).7 (1). (pp. 27-37).
  • Kleinman G., Lin B., (2016). Audit Regulation in an International Setting: Testing the Impact of Religion, Culture, Market Factors and Legal Code on National Regulatory Efforts. . International Journal of Disclosure and Governance.14 (1). (pp. 62-94).
  • Shen Y., Lin B., Liao W., (2015). A Study on the Status Quo and the Approach of Multinational's Tax Evasion and Tax Avoidance in China and the Prevention Strategies of Digital Economy. Kunming, Yunnan. Journal of Yunnan University of Finance and Economics. (6). (pp. 135-142).
  • Shen Y., Lin B., Liao W., (2015). A Study on the Status Quo and the Approach of Multinational's Tax Evasion and Tax Avoidance in China and the Prevention Strategies of Digital Economy. Kunming, Yunnan. Journal of Yunnan University of Finance and Economics. (6). (pp. 135-142).
  • Lin B., (2015). Contemporary Research in Valuation and Forensic Accounting. . The Value Examiner. (March/April). (pp. 28-30).
  • Lin B., Romero S., Jeffers A., DeGaetano L., (2015). Sustainability Reporting Standards: Who should be in Charge?. Dallas, TX. Today's CPA.September 2015 (pp. 40-43).
  • Lin B., Jeffers A., Romero S., DeGaetano L., (2015). Sustainability (green) initiatives and company’s value – an examination of S&P 500 U.S. companies. . International Journal of Society Systems Science/Inderscience.7 (3). (pp. 181-197).
  • Romero S., Lin B., Jeffers A., DeGaetano L., (2014). A Comparison of Sustainability in European and U.S. Corporations. . International Journal of Data Analysis and Information Systems.6 (2). (pp. 81-90).
  • Shen Y., Yang J., Lin B., (2014). How Foreign Individuals Are Taxed in China. Chicago, Illinois. Interntional Tax Journal, CCH publication.40 (5). (pp. 39-50, September 2014).
  • Lin B., (2014). The Survival of Operational Restructuring Firms. . Insights to a Changing World.2014 (3). (pp. 72-92).
  • Poon W., Yang J., Lin B., (2014). Determining the Liability of Internet Retailers to Collect Sales Tax. Inderscience Enterprises, Ltd.. International Journal of Technology Policy and Law .1 (4). (pp. 387-394).
  • Romero S., Lin B., Jeffers A., DeGaetano L., (2014). An Overview of Sustainability Reporting Practices. New York, NY. CPA Journal.84 (3). (pp. 68-71).
  • Jeffers A., Lin B., Romero S., DeGaetano L., (2014). Is It Time for Companies to Capitalize on Sustainability?. New York, NY. CPA Journal.84 (3). (pp. 6-10).
  • Shen Y., Yang J., Lin B., (2014). The Current Status of Internet Commerce and Taxation Problems in China. Chicago, Illinois. International Tax Journal, a CCH publication.40 (2). (pp. 17-26).
  • Kleinman G., Lin B., Palmon D., (2014). Audit Quality: Cross-National Comparison of Regulatory Regimes.. . Journal of Accounting, Auditing and Finance.29 (1). (pp. 61-87).
  • Yang J., Poon W., Lin B., (2013). Tax Planning Strategies Under the American Taxpayer Relief Act of 2012. New York, New York. Practical Tax Strategies.91 (1). (pp. 21 - 31).
  • Pinto J., Lin B., Lipari J., (2012). Financial Statement Analysis-A Few Considerations from Multinational Companies. . Today's CPA.39 (5). (pp. 30-36).
  • Lin B., Yang R., (2012). Restructure the Accounting Rules for Restructuring Charges? IFRS vs. US GAAP. New York, NY. The CPA Journal.82 (3). (pp. 38-41).
  • Lin B., Yang R., (2011). Does Regulation Fair Disclosure affect analysts’ forecast performance? The case of restructuring firms. . Review of Quantitative Finance and Accounting. (pp. 1-23).
  • Lee Z., Lin B., Yang J., (2010). Decision Model and Analysis for Investment Interest Expense Deduction and Allocation. London. European Journal of Operational Research.200 (1). (pp. 268-280).
  • Lin B., (2009). The value relevance of restructuring charge components: The effect of EITF 94-3. . Journal of International Business and Economics.9 (4). (pp. 134-146).
  • Jaggi B., Lin B., Govindaraj S., Lee P., (2009). The Value Relevance of Corporate Restructuring Charges. . Review of Quantitative Finance and Accounting.32 (2). (pp. 101-128).
  • Lin B., Lee Z., Gibbs L., (2008). Operational restructuring: reviving an ailing business. London. Management Decision.46 (4). (pp. 539-552).
  • Yang R., Lin B., (2007). How Regulation FD influences analysts’ forecast attributes for restructuring firms?. . Research in Accounting Regulation.20
  • Lin B., Lee Z., (2007). Will firms survive restructuring? Key factors and issues. . International Journal of Business Strategy.7 (2). (pp. 127-135).
  • Yang J., Chung S., Lin B., (2007). New Tax Rules on Foreign Tax Credit and Foreign Housing Cost Exclusion. CCH, Chicago, Illinois. International Tax Journal.September/October 2007 (pp. pages 31-39).
  • Lin B., Lee Z., Peterson R., (2006). An Analytical Approach for Making Management Decisions Concerning Corporate Restructuring. Chichester. Managerial and Decision Economics.27 (8). (pp. 655-666).
  • Lin B., Yang R., (2006). The effect of repeat restructuring charges on analysts' forecast revisions and accuracy. Boston, MA. Review of Quantitative Finance and Accounting.27 (3). (pp. 267-283).
  • Lin B., (2006). The value relevance of repeat restructuring charges. . Journal of International Finance and Economics.4 (1). (pp. 95-101).
  • Yang J., Lee Z., Lauricella L., Lin B., (2006). Strategy development for maximizing reduced dividend tax and investment interest deduction. . Review of Business Research.6 (5). (pp. 84-98).
  • Yang J., Jeffers A., Lin B., (2006). Abusive tax shelters - Hefty penalties under the American Jobs Creation Act of 2004. New York, New York. The CPA Journal.76 (8). (pp. 40-45).
  • Yang J., Chang C., Lin B., Lee Z., (2006). More Investor Tax Loophole. . TAXPRO Journal.Winter 2006 (pp. 29-33).
  • Govindaraj S., Jaggi B., Lin B., (2004). Market overreaction to product recall revisited - the case of firestone tires and the ford explorer. Boston, MA. Review of Quantitative Finance and Accounting.23 (1). (pp. 31-54).

Published Books

  • Jeffers A., DeGaetano L., Lin B., Romero S., (2014). Sustainable (Green) Initiatives in Corporations. (pp. 2426-2442). Hershey, PA. Encyclopedia of Business Analytics and Optimization.
  • Lin B., Hong Y., Lee Z., (2005). Data warehouse performance. IDEA Group Inc. Encyclopedia of Data Warehousing and Mining.

Published Proceedings

  • Lin B., Romero S., Jeffers A., Aquilino F., DeGaetano L., (2016). Sustainability Rankings - Are They Consistent Across Rating Agencies (Abstract only). (pp. 1082-1083). Montclair, New Jersey. 14th International Conference of the Society for Global Business & Economic Development (SGBED). Refereed
  • Lin B., Romero S., Jeffers A., DeGaetano L., (2016). Sustainability and Company's Value - A Follow-Up Study of S&P 500 U.S. Companies (Abstract only). (pp. 1066-1067). Montclair, New Jersey . 14th International Confeence of the Society for Global Business & Economic Development (SGBED). Refereed
  • Romero S., Lin B., Jeffers A., DeGaetano L., (2016). Sustainability Practices in European Versus U.S. Corporations - Is The Divide Getting Closer? (Abstract only). (pp. 1084-1085). Montclair, New Jersey. 14th International Conference of the Society for Global Business & Economic Development (SGBED) . Refereed
  • Lin B., Lin W., (2013). Revenue Diversification, Unrestricted Net Assets Accumulation. Parsippany, NJ. Annual Mid-Atlantic Regional Meeting, American Accounting Association. Refereed
  • Lin B., (2012). Operational restructuring and firm failure: a survival analysis. Philadelphia, PA. Annual Mid-Atlantic Regional Meeting, American Accounting Association. Refereed
  • Lin B., (2010). Restructure the Accounting Rules for Restructuring Charges? IFRS vs. US GAAP. Morristown, NJ. Northeast Business and Economics Association. Refereed
  • Lin B., (2009). The value relevance of the components of restructuring charges: the effect of EITF 94-3. Las Vegas, Nevada. International Academy of Businness & Economics. Refereed
  • Lee Z., Lin B., Yang J., (2007). Investment Interest Expense Deduction and Carryover. . American Accounting Association (AAA) Mid-Atlantic region.
  • Yang R., Lin B., (2007). How Regulation FD influences analysts' forecast attributes for restructuring firms?. . American Accounting Association (AAA) Mid-Atlantic regional meeting.
  • Yang J., Chung S., Lin B., (2007). New tax rules on foreign tax credit and foreign housing cost exclusion. . American Accounting Association (AAA) Mid-Atlantic regional meeting.
  • Lin B., Lee Z., (2007). An analysis of determinants of delisting among restructuring firms. . American Accounting Association (AAA) Mid-Atlantic regional meeting.
  • Yang J., Lee Z., Lin B., (2005). Optimizing dividend tax and investment interest deduction. . Northeast Business and Economics Association (NBEA) Annual Conference.
  • Lin B., (2005). The effect of repeat restructuring charges on analysts' forecast revisions and accuracy. Newport, Rhode Island. Northeast Business and Economics Association (NBEA) Annual Conference.
  • Lin B., Lee Z., Peterson R., (2005). Managerial Issues and Decision Making for Corporate Restructuring. Philadelphia, PA. 2005 American Accounting Association Mid-Atlantic regional meeting.
  • Lin B., (2004). The value relevance of repeat restructuring charges. New York, NY. 2004 NBEA Conference.

Awards and Honors

  • Bright Idea Award, Stillman School of Business at Seton Hall University and NJPRO Foundation (2015)
    Received the award for research article "Audit Quality: A Cross-National Comparison of Audit Regulatory Regimes", as one of the top 10 manuscripts out of 142 submissions.
  • Student Learning Outcome Assessment Award, The Provost Office (2014)
  • Bright Idea Award, Stillman School of Business at Seton Hall University and NJPRO Foundation (2013)
    My paper "Restructure the accounting rules for restructuring charges? IFRS vs. US GAAP" was selected as one of the top 10 manuscripts out of 143 submissions.
  • Dissertation Fellowship, Rutgers, The State University of New Jersey (2003)
  • Teaching Assistantship, Rutgers, the State University of New Jersey (2002)
  • Teaching Assistantship, Rutgers, the State University of New Jersey (2001)
  • Teaching Assistantship, Rutgers, The State University of New Jersey (2000)
  • Teaching Assistantship, New Jersey Institute of Technology (1999)

Research

  • A Cross-Country Analysis of Audit Quality
  • Do Sustainability Initiatives Increase Firm Value?
  • Revenue Diversification, Unrestricted Net Assets Accumulation, and Financial Sustainability of Nonprofit Arts and Culture Organizations