Professor of Accounting and Leventhal International Faculty Fellow
M.B.A. PRIME China Country Officer
Leventhal School of Accounting
USC Marshall School of Business
213-740-4851
wtlin@marshall.usc.edu
Professor Lin expertise is in accounting, and management in China and Taiwan, corporate governance, and management control systems. He has published over 80 articles and books, and won the Best Paper Award in October 2007 at the Chinese Finance Association Annual Conference and the Best Papers Award in November 2002 at the 9th World Congress of Accounting Educators. He is the Associate Editor of the Journal of Economics and Management and serves on the editorial review boards of the Quarterly Journal of Business and Economics, American Journal of Mathematical and Management Sciences, and Journal of Accounting and Corporate Governance. In addition to teaching in the USC Leventhal School of Accounting and serving as the Marshall MBA Program Pacific RIM Education (PRIME) China Country Desk Officer, he also serves as an USC Ambassador and as a Faculty Advisor for the USC Chinese Educational Graduate Organization.
He is the Associate Editor of the Journal of Economics and Management and is member of the Editorial Board for the Quarterly Journal of Business and Economics, American Journal of Mathematical and Management Sciences, Journal of Accounting and Corporate Governance, International Journal of Accounting Studies, and Sun Yat-Sen Management Review. Professor Lin is also a member of the American Accounting Association Outstanding Educator Award Committee, an external examiner for the Master of Accountancy Program at the Chinese University of Hong Kong, and an International Board of Advisor for the Chinese Accounting Professors Association.
Education:
Ph.D. (Accounting), Ohio State University, 1975.
M.S. (Accounting and Information Systems), University of California, Los Angeles, 1971.
M.B.A., National Chengchi University, Taiwan, 1970.
B.A., National Taiwan University, Taiwan, 1966.
Selected Publications:
Lin, T. W., Xiong, Y. & Su, W. (2008). The Use of Financial and Nonfinancial Performance Measures in Chinese Firms. Forthcoming in Cost Management, September/October.
Lin, T. W. & Hu, Y. (2008). Accuracy of the Qualitative Reports of Financial Analysts: A Chinese Study. International Journal of Management, Volume 25, No. 2, June, 353-368.
Lin, T. W., Xiong, Y. & Su, W. (2008). Activity-Based Costing Popularity in China. Cost
Management, May/June, 40-48.
Lin, T. W., Hu, Y. & Li, S. (2008). An Examination of Factors Affecting Chinese Financial Analysts’ Information Comprehension, Analyzing Ability and Job Quality. Review of Quantitative Finance and Accounting, Volume 30, Number 4, May, 397-417.
Lin, T. W., Tsai, W.S., Chen, S. P. & Hung, S. J. (2007). Users’ Service Quality Satisfaction and Performance Improvement of ERP Consultant Selections in Taiwanese Firms. International Journal of Business and Systems Research, Vol. 1, No. 3, autumn, 280-301.
Lin, T. W. & Merchant, K.A. Tsinghua Tongfang Co. performance evaluation and incentive systems case. In K. A. Merchant and W. A. Vander Stede (Eds.), Management control systems, 2nd edition. FT Prentice Hall 2007.
Lin, T. W., Wang, G., & Gao, Z. (2007). An integration of the quality cost report and TQM tools to achieve a Chinese firm’s competitive advantage. Cost Management, January/February, 42-47.
Lin, T. W. (2006). Lessons from China: Haier Group has achieved extreme success through unique performance-management systems. Strategic Finance, October, 48-55.
Lin, T. W., Wang, P., & Jin, Q. (2005). How an activity-based costing study helped a China state-owned company to stay competitive. Cost Management, November/December, 39-47.
Lin, T. W. (2005). Effective OEC management control system at China Haier Group. Strategic Finance, May, 39-45.
Lin, T. W. (2005). OEC management control system helps China Haier Group achieve competitive advantage. Management Accounting Quarterly, Spring.
Lin, T. W., Merchant, K., Yang, Y., & Yu, Z. (2005). Target costing and incentive compensation: Contrasting Chinese and Japanese systems. Cost Management, March/April.
Lin, T. W., Blocher, E., Chen, K., & Cokins, G. (2005). Cost management (3rd ed.). McGraw-Hill/ Irwin.
Lin, T. W., Blocher, E., Chen, K., & Cokins, G. (2005). Cases and readings in cost management (3rd ed.). McGraw-Hill/ Irwin.
Lin, T. W. & Merchant, K. A. (2004, November 29). Bonus plan. Shanghai Daily, p. 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. (Reprint in the USC Marshall Research Monograph Series – Global Markets, Fall 2004, pp. 1-17.)
Lin, T. W. (2004). Business in China: Business strategy and Guanxi. USC Marshall Review, Volume 2, 5 pages.
Lin, T. W., Hu, Y., & Wang, W. (2003). An empirical study of China financial analysts’ information sources, concerned areas, and analyst tools. China Journal of Financial Research (in Chinese), December, 52-63.
Lin, T. W., Blocher, E., & Chen, K. (2003). Cost management – A Strategic emphasis, (2nd ed.). McGraw-Hill Irwin. (Taiwanese translation)
Lin, T. W., Merchant, K. A., & Vander Stede, W. A. (2003). Beifang Chuang Ye Vehicle Group employee compensation. In K. A. Merchant and W. A. Vander Stede (Eds.), Management control systems (2nd edition) (pp. 488-490). FT Prentice Hall.
Lin, T. W. & Hu, Y. (2002). Design and implementation issues in building an effective balanced scorecard system. China Finance and Accounting (in Chinese), July, 15-18.
Lin, T. W., Blocher, E., & Chen, K. (2002). Cost management – A strategic emphasis. McGraw-Hill Irwin. (Chinese translation)
Lin, T. W. & Hu, Y. (2002). Performance evaluation and incentive systems at the China Energy Power Group. China Finance and Accounting (in Chinese), January, 32-35.
Lin, T. W. & Merchant, K. A. (2001). China Huaneng Group – Control, performance evaluation and incentive systems. Cases From Management Accounting Practice, Institute of Management Accountants, 16, 16-30.
Lin, T. W. & Duh, R. (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. & Tang, Y. (1999). Current development of joint venture enterprises in China. Advances in Chinese Industrial Studies, 6, 217-233.
Lin, T. W. (1999). Business value chain analysis. Finance and Accounting Communications (in Chinese), September, 14-17.
Lin, T. W. (1998). The balanced scorecard. Taiwan Management Accounting (in Chinese), June, 1-12.
Lin, T. W. (1997). Target costing. Taiwan Management Accounting (in Chinese), July, 1-9.
Lin, T. W. (1996). Accounting in China. USC Business, Winter, 52-53.
Lin, T. W., Mock, T., Wright, A., & Lewis, M. (1991). An examination of auditor multiple criteria judgments in planning inventory audit procedures. The Chinese Accounting Review, 25, February, 56-78.
Honors and Awards:
Keynote Speaker, International Accounting Conference, National Yunlin University of Science and Technology, Taiwan, May 30, 2008.
The Chinese Finance Association best paper award as the second prize winner in Corporate
Finance and Corporate Governance for the paper titled “Large Creditors and Corporate Finance: the Case of Chinese Banks,” co-authored with Yiming Hu, Siqi Li, and Shilei Xie, New York., October 2007.
Keynote Speaker, International Financial Accounting and Taxation Conference, I-Shou University, Kaohsiung, Taiwan, June 8, 2007.
Distinguished Visiting Lecturer, Xiamen National Accounting Institute, China, July 2005.
Keynote Speaker, International Conference on Contemporary Management Accounting, Xiamen,
China, July 9, 2005.
Service Award, Chinese-American Faculty Association of Southern California, March 2003.
Best Papers Award for the paper Strategy, Choice of Performance Measures, and Performance (co-authored with Wim van der Stede and Chee Chow). Presented at the 9th World Congress of Accounting Educators, the International Association for Accounting Education and Research, Hong Kong, November 2002.
Distinguished Visiting Lecturer, Department of Accounting, National Chengchi University, Taipei, Taiwan, June 2002.
Distinguished Visiting Scholar, National Accounting Institute and Institute of Accountancy, Tsinghua University, Beijing, China, March 2002.
Distinguished Visiting Lecturer, Shanghai National Accounting Institute, China, June 2001.
Rintaro Aoki Outstanding Papers Award for the paper titled “Survey of China Management
Accounting Practices,” co-authored with Debra Lu and Annie Wu. Presented by the International Association for Accounting Education and Research, Kobe, Japan, October 2000.
Distinguished Visiting Lecturer, Department of Accounting, Soochow University, Taipei, Taiwan, June 2000.
Distinguished Visiting Lecturer, Central Party School of Central Committee, China Communist Party, Beijing, China, May 1998.
Distinguished Visiting Lecturer, Department of Accounting, National Cheng Kung University,
Tainan, Taiwan, May 1997.
Citation of Excellence for Highest Quality Rating on the paper Benchmarking and Management Accounting: A Framework for Research (co-authored with Dan Elnathan and Mark Young). Published in the Journal of Management Accounting Research (Vol. 8, 1996).
Founding International Advisor, Chinese Accounting Professors Association, July 1995.
Distinguished Visiting Lecturer, Department of Accounting, Tamkang University, Taipei, Taiwan, February 1990.
Distinguished Visiting Scholar, Department of Accounting, National Taiwan University, Taipei, Taiwan, August 1989.
Captain, Taiwan Nationwide Economic Construction Symposium, July 1989.
Founding President, Chinese Accounting Professors Association of North America, August 1976.