SUMMARY

Lin Bin

Ph.D., Professor of Accounting, Accounting Dept., Business School of Sun Yat-Sen University

Director of the Internal Control Research Center for Enterprises and Non-profit Organization of Sun Yat-Sen University

Research Areas: Internal Control, Integrity and Anti-Fraud, Big Data Audit, Managerial Accounting, Capital Market and Accounting Information Disclosure 

EDUCATION

PhD          Economics (major in Accounting), Xiamen University, Sept. 1994-Jul. 1997

Bachelor   Economics (major in Accounting), Jiangxi University of Finance and Economics, Sept. 1980-Jul.1984

EXPERIENCE

Academic

Jun.2001 - Present       Professor and Ph. D. Supervisor, School of Business, Sun Yat-sen University

Oct.1998 - Jun.2001     Associate Professor, School of Business, Sun Yat-sen University

May.1996 - Oct.1998    Associate Professor, Department of Economics and Management, East China Jiaotong University

Jul.1992 - May.1996     Lecturer, Department of Economics and Management, East China Jiaotong University

Jul.1984 - Jul.1992       Assistant Lecturer, Department of Economics and Management, East China Jiaotong University

Oversea

Nov.2001 - May.2002    Visiting Scholar, University of Texas at Dallas

Jul.2007 - Aug.2007      PCLPCM Program, Harvard Business School

PUBLICATIONS

Refereed Journal Articles(in English)

1. Huili Chen, Ying Chen, Bin Lin, Yanchao Wang. Can short selling improve internal control? an empirical study based on the difference-in-differences model. Accounting & Finance, 2019(58):1233-1259.

2. Wanfu Li, Bin Lin, Deming Yang, Ye Sun. Internal Control Disclosure, Firm Over-investment, and Financial Crisis: Evidence from Chinese Listed Companies. China Accounting and Finance Review, 2010(12)4:76-142

3. Jing Du, Wanfu Li, Bin Lin, Yu Wang. Government integrity and corporate investment efficiency. China Journal of Accounting Research, 2018(11):213-232.

4. Wei Shu, Ying Chen, Bin Lin, Ying Chen. Does corporate integrity improve the quality of internal control?.   China Journal of Accounting Research, 2018(11):407-427.

5. Chunli Liu, Bin Lin, Wei Shu. Employee quality, monitoring environment and internal control. China Journal of Accounting Research, 2017(10):51-70.

6. Liu, J., and B. Lin. Government auditing and corruption control: Evidence from China’s provincial panel data. China Journal of Accounting Research, 5(2):163-186.2012.

7. Sun, Y., Y. Yi, and B. Lin. Board independence, internal information environment and voluntary disclosure of auditors’ reports on internal controls. China Journal of Accounting Research, 5(2):145-161.2012

Refereed Journal Articles on Top Journals of China (in Chinese)

1. “Internal Control and Tax Integrity”, Auditing Research, No.4, 2019, coauthored.

2. “Does CEO Organizational Identification Mitigate Earnings Management? Evidence from the Questionnaires of Listed Companies in China”, Nankai Business Review, No.4, 2018,coauthored.

3. “Internal Audit Outsourcing Practice Survey and Development Strategy”, ACCOUNTING RESEARCH, No.8, 2017, coauthored.

4. “A Study on How Accounting Firm Structural Reform Influence the Audit Quality and the Relevant Mechanism—Evidence from Market Perception”, Auditing Research, No.2, 2017, coauthored.

5. “Management Power, Internal Control and Corruption Governance”, ACCOUNTING RESEARCH, No.3, 2016, coauthored.

6. “Internal Audit, Interaction with Other Corporate Governance Mechanisms and Firm Value——Based on a Questionnaire of Chinese Listed Firms”, Auditing Research, No.1,2016, coauthored.

7. “Controlling Shareholders’ Financial Constraints, Tunneling and Firm Value from the Perspective of Stock Pledge”, Journal of Management Sciences in China, No.9, 2014, coauthored.

8. “Research on Goal-oriented Internal Control Index”, ACCOUNTING RESEARCH, No.8, 2014, coauthored.

9. “Research on the Incentive Effect of China's Preferential Tax Policies”, MANAGEMENT WORLD, No.6, 2013, coauthored.

10. “Research on Internal Control of Chinese Listed Companies in 2012”, ACCOUNTING RESEARCH, No.7 ,2013, coauthored.

11. “Does Internal Control of Listed Companies Influence Financial Analysts’ Forecasts? ”, Contemporary Accounting Review,2013,Vol.5 No.1,coauthored.

12. “Can Internal Control Effectively Avoid Financial Distress?”, Journal of Finance and Economics, No.1, 2012, coauthored.

13. “COSO Framework: New Development and Review —Tentative Discussion of Exposure Draft on IC－IF”, Accounting Research, 2012, No.11,coauthored.

14. “Why Did Listed Companies Participate in the Internal Control Pilot? Test Based on the Signaling Theory”, Accounting and Economics Research, 2012, No.2, coauthored.

15. “Research on Internal Control Index of China Public”, Company, Accounting Research, 2011, No.12,coauthored.

16. “An Analysis of ERP Implementation Improvement Based on Internal Control——A Case of Shengweir Co.Ltd.”, Auditing Research, 2011, No.1, coauthored.

17. “Study on Incentive Mechanism of Executive Compensation Based on Tunneling Behavior of Major Shareholders”, Journal of Finance and Economics, 2011, No.8,coauthored.

18. “The Relation between Earnings Momentum and Price Momentum” , Management Review, 2011, No.3, coauthored.

19. “Internal Control, Audit Quality and Agency Cost” , Journal of Finance and Economics, 2009, No.12, coauthored.

20. “The Role Played by the Internal Control in Companies’ Investment: Is it a Promotion of Efficiency or a Repression thereof? ”, MANAGEMENT WORLD 2011, No.2,coauthored.

21. “Why do Listed Companies Disclose the Auditor’s Internal Control Reports voluntarily: An Empirical Study Based on Signaling Theory in China”, ACCOUNTING RESEARCH, 2009, No.2, coauthored.

22. “Research on the Risk Management of Information System Internal Control Based on Life Cycle” AUDITING RESEARCH,2009,No.6, coauthored.

23. “Information leak,disposition effect and earnings momentum” JOURNAL OF MANAGEMENT SCIENCES IN CHINA ,2009,No.5, coauthored.

24. “Internal Control, Audit Quality and Large Shareholder Tunneling”, AUDITING RESEARCH, 2009,No.6, coauthored.

25. “Institutional Environment,Civil Litigation and Earnings Management”, CHINA ACCOUNTIGN REVIEW , 2008,No.1, coauthored.

26. “Financial Intermediary,Informal Finance and Cash Value”, JOURNAL OF FINANCIAL RESEARCH, 2008, No.3, coauthored.

27. “Government Control, Executive Compensation and Capital Investment”, ECONOMIC  RESEARCH JOURNAL, 2007, No.8 coauthored.

28. “Return to Capital Investment and Its Determinants in China: Evidence from listed Companies”, CHINA ECONOMIC QUARTERLY, 2007, No.4, coauthored.

29. “Earnings Quality, Investors' Reasonless Behavior and Earnings Momentum”, JOURNAL OF FINANCIAL RESEARCH, 2007, No.4, coauthored.

30. “A Study On Investor Relation Management of Website and Its Infection Factors”, ACCOUNTING RESEARCH, 2005, No.9 (in Chinese) coauthored..

31. “Location of Accounting Standards: Analytical Study of A Survey”, ACCOUNTING RESEARCH ”, 2004, No.3, Coauthored.

32. “Researches on a case of Application of Activity-based Costing in China’s Railway Transport Firms”, ACCOUNTING RESEARCH, 2001, No.2, coauthored.

33. “Researches on Uncertainty Accounting”, ACCOUNTING RESEACH, 2000, No.6.

34. “An Institutional explanation for accounting firms unaffiliated from government (Tuogou) and reorganization into corporation (Gaizhi)”, ACCOUNTING RESEACH, 2000, No.2, coauthored.

International Academic Conferences(partial list)

1. 2017.05.10 to 05.12, EAA 40th Annual Meeting, Paper “The economic effects of mandated ICFR disclosure in China: An insider perspective”, Valencia, Spain.

2. 2017.05.10 to 05.12, EAA 40th Annual Meeting, Paper “Social trust and corporate fraud: Evidence from China”, Valencia, Spain.

3. 2017.08.05 to 08.09, AAA 2017 Annual Meeting, Paper “Internal Control Weakness and Audit Fees: Evidence from China”, San Diego, USA.

4. 2017.11.22 to 11.23, AAAA 2017 Annual Meeting, Paper “Internal Control and Tax Aggressiveness: Evidence from China”, Bali, Indonesia.

5. 2017.11.22 to 11.23, AAAA 2017 Annual Meeting, Paper “Can Information Technology Investment Improve Internal Control Effectiveness? Evidence from China”, Bali, Indonesia.

6. 2018.08.04 to 08.08, AAA 2018 Annual Meeting, Paper “Can Information Technology Investment Improve Internal Control Effectiveness? Evidence from China”, Washington, USA.

7. 2019.05.29 to 05.31, EAA 42th Annual Meeting, Paper “Can internal audit function improve operational efficiency? Evidence from a survey of Chinese listed firms”, Cyprus.

8. 2019.08.09 to 08.14, AAA 2019 Annual Meeting, Paper “Can Internal Audit function Improve Operational Efficiency? Evidence from a Survey of Chinese Listed Firms”, San Francisco, USA.

Monographs (in Chinese)

（1）Theory and Practice of Enterprise Internal Control, Electronic Industry Publishing House, 2018

（2）Introduction to Key empirical literature on internal control, China Financial and Economics Publishing House, 2015

（3）Research on Enterprise Internal Control——Based on Survey Data of Chinese Listed Companies, China Financial and Economics Publishing House, 2015

（4）FINANCIAL REPORTING, Economic Science Publishing House, 2011

（5）INFORMATION SYSTEM INTERNAL CONTROL, Dalian Publishing House, 2010

（6）MANAGEMENT ACCOUNTING AND CONTROL, Guangdong Economics Publishing House, 2008

（7）RESEARCHES ON UNCERTAINTY ACCOUNTING INFORMATION DISCLOSURE, China Financial and Economics Publishing House, 2007.

（8）ACCOUNTING CHANGES IN NETWORK ENVIRONMENT: Theory and Method. China Financial and Economics Publishing House, 2005

（9）RESEARCHES ON UNCERTAINTY ACOUNTING, China Financial and Economics Publishing House, 2000.

Textbooks (in Chinese)

（1）FUNDAMENTALS OF ACCOUNTING(4th edition), Higher Education Press, 2018

（2）FUNDAMENTAL ACCOUNTING, Higher Education Press, 2010.

（3）TAXATION ACCOUNTING OF RAILWAY ENTERPRISES, China Financial and Economics Publishing House, 1998.

（4）ACCOUNTING FOR  MULTIPLE OPERATIONS IN RAILWAY INDUSTRY, China Financial and Economics Publishing House, 1996.

（5）ACCOUNTING PRICIPLES, Chinese Commercial Press. 1993.

（6）THE NEW INDUSTRIAL ACCOUNTING,, China Financial and Economic Press. 1993.

（7）ACCOUNTING FOR CHINESE CORPORATE ENTERPRISES, China Financial and Economics Publishing House, 1992.

（8）PRINCIPLES OF MODERN ACCOUNTING, Scientific Publishing House.1991.

 

RANK AND AWARDS

（1）2019, The Third-class Prize for Outstanding Achievement Award in Philosophy and Social Sciences of Guangdong Province, coauthored.

（2）2016, Accounting Master Training Project of the Ministry of Finance.

（3）2015, Excellent doctoral dissertation advisor of National Audit Office of the PRC.

（4）2015, Prize for Baosteel Outstanding Teacher

（5）2015, The Third-class Prize for Outstanding Paper of Chinese Accounting Association.

（6）2013, The Third-class Prize for Outstanding Paper of Guangdong Province, coauthored.

（7）2005, The Second-class Prize, Accounting Association of China. The paper “Location of Accounting Standards: Analytical Study of A Survey”, coauthored.

（8）2005, Outstanding Teachers of Guangdong Province.

（9）2004, The First Class Prize of Teaching Achievement, Sun Yat-sen University, coauthored.

（10）2001, The Third Class Prize, Accounting Association of China. The Paper “Business Information Disclosure : Analysis and Improvement”.

（11）2001, The Best Manuscript Prize, Auditing Association of Guangdong Province. The Manuscript is “Accounting for Contingency and Its Auditing”.

（12）1999, The Second Class Prize, Accounting Association of China. The paper “Discussion on Accounting Materiality principal”.

（13）1995, Medal of “Locomotive” by Ministry of Railways,China.

PROFESSIONAL

Research Funds(as the team leader)

（1）2018-Present, Deepening and Innovative Research on Institutionalization of Integrity Construction in New Era, Special Project of Study and Interpret the Spirit of the 19th CPC National Congress Sponsored by National Planning Office of Philosophy and Social Science (NPOPSS) of China, project number:18VSJ082, RMB 600 000.00, Researching.

（2）2018, Career Development and Education System of Management Accounting in China, Special Project of Management Accounting of the Ministry of Finance of China, RMB 586 000.00, Finished.

（3）2018, Norms of Internal Control of Civil Non-profit Organizations, The Ministry of Finance of China, RMB 50 000.00, Finished.

（4）2016-2019, Research on Prediction Model of Enterprise Internal Control Weakness: New Thinking and New Methodology, Accounting Master Training Project of the Ministry of Finance, project number: MOF No. 15, 2016, RMB 400 000.00, Finished.

（5）2013-2018, Research on the Enterprise Internal Control Effectiveness: Based on the Chinese Context, National Natural Science Foundation of China (NSFC), project number:  71332004,    RMB 2 100 000.00, Finished.

（6）2012,Integrity, C-SOX & Firm Value, National Natural Science Foundation of China (NSFC), project number: 71272198, RMB 540 000.00, Finished.

（7）2009, The Listed Company Internal Control and Investor Protection, National Natural Science Foundation of China (NSFC), project number: 70972076, RMB 280 000.00, Finished.

（8）2009, Internal Control, Over-investment and Financial Crisis, The Ministry of Education of China, project number: 09YJA790199, RMB 70 000.00, Finished.

（9）2008, The Study on Guidance of Information System Internal Control and Typical Cases, Ministry of Finance,China,RMB,30 000.00, Finished.  

（10）2006, Financial Report, Financial Statement Analysis and Accounting Information System, Funded by World Bank and Shanghai National Accounting Institute, USD 250 000.00, Finished.

（11）2006, International Cooperation in Accounting and Governance Researches, Funded by Sun Yat-sen University, RMB 450 000.00, Finished.

（12）2005, An Study on Supervisory Board Characteristics, Governance Effect and Its Causes at Listed Companies in China, Natural Science Foundation of Guangdong Province, RMB 40 000.00, Finished.

（13）2003, The Study on Effect of Accounting Standards Implementation in China and Its Orientation Problem, Ministry of Finance,China,RMB,30 000.00, Finished.

（14）2001, Accounting Theory, Method and Measures in Electronic Commerce Environment, National Planning Office of Philosophy and Social Science (NPOPSS) of China ,RMB 52 000.00, Finished.

（15）2000, Research on Theory and Method of Uncertainty Accounting, National Natural Science Foundation of China (NSFC), RMB 130 000.00, Finished.

（16）1996, Educational reforms in Railway accounting, Ministry of Railways, China, RMB 30 000.00, Finished, Finished.

（17）1995,Corporate system and related financial accounting issues, Ministry of Railways, China,RMB,50 000.00, Finished.

Teaching Projects

（1）2013-01-01 to 2015-12-31, National Pilot Programs for Comprehensive Reform of Majors-Accounting, The Ministry of Education, project number:  MOE No.2, 2013,   RMB 1 500 000.00;

（2）2013-01-01 to 2016-12-31, National Excellent Sharing-resource Course Construction Projects – Fundamentals of Accounting, The Ministry of Education, project number: MOE No.132, 2013, RMB 100 000.00;

（3）2007-01-01 to 2012-12-31, National Construction Project of University Characteristic Majors, The Ministry of Education, project number: MOE No.21, 2008, RMB 200 000.00;

（4）2008 - 2010, Financial Report, Financial Statement Analysis and Accounting Information System, The World Bank, $250 000.00;

（5）2007 - 2010, Guangdong Province “Brand Subject” Program-Accounting, RMB 300 000.00;

（6）2013-01-01 to 2015-12-31, Construction Projects of Open Video Course of Guangdong Province-Financial Statement Analysis, Education Department of Guangdong Province, RMB 30 000.00;

（7）2010-01-01 to 2013-12-31, Construction Projects of Postgraduate Demonstration Course of Guangdong Province, Education Department of Guangdong Province, RMB 80 000.00;

（8）2010-01-01 to 2013-12-31, Reform and Practice of Innovative Accounting Talent Cultivation Model, Education Department of Guangdong Province, project number: BKYB2011005, RMB 30 000.00;

（9）2015-07-01 to 2018-06-30, Construction Project of Teaching Team of Fundamentals of Accounting, Education Department of Guangdong Province, project number: EDGP No.133,2015, RMB 10 000.00.

Ad Hoc Reviewer (partial list)

Associate Editors, China Journal of Accounting Research, since 2008

Referee for ACCOUNTING RESEARCH since 1999.

Referee of National Natural Science Foundation of China (NSFC) since 2001.

SERVICES

University Services

Sept.2011-Present  Director of the Internal Control Research Center for Enterprises and Non-profit Organization of Sun Yat-Sen University

Jan.2000-2012        Head of Accounting Dept.,School of Business, Sun Yat-sen University

Jan.2004-2013        Head of MPAcc Education Center, Sun Yat-sen University

Other Services

（1）Member of Enterprise Internal Control Standards Expert Consultative Group of Ministry of Finance, China, since 2006

（2）Member of the Professional Committee on Internal Control of Chinese Accounting Association, since 2006

（3）Chairman of Guangdong Association of Management Accountants(GAMA), since 2016

（4）Vice Chairman of Guangdong Enterprise Institute for Internal Controls(GEIIC), since 2013

（5）Vice Chairman of the association of Internal Audit of Guangdong Province,sinnce,2008

（6）Executive Vice-Director of Professional Committee on Medical cost accounting of Guangdong Pharmaceutical Price Association

（7）Member of the Standing Committee of Audit Office of Guangdong Federation of Trade Unions

（8）Rotating chairman of CGMA100 North Asia Think Tank, since 2018

（9）Member of Ph.D. Students Defenses Committee in Xianmen University since 2003, and Sun Yat-sen University since 2001.

（10）The independent of non-executive director of listed companies.

TEACHING

For M.A. Students

    Financial Report Analysis (Since 2003, second semester for second-year students)

    Financial Accounting Theory (Since 1995, first semester for first-year students)

For EMBA. Students

    Finance Management(Since 2011 ,one semester course for first-year students)

For MBA & MPAcc Students

    Financial Accounting (Since 1998, one semester course for first-year students)

    Internal Control Theory and practice(Since 2005, one semester course for second-year students)

For Undergraduate Students

    International Accounting (Since 1998-2000, one semester course for third -year students)

    Principles of Accounting (Since 1985, one semester course for first-year students)

    Management Accounting (Since 1986-1993, one semester course for third-year students)

    Topics on Accounting, Auditing and Finance Theory (Since 1999, cooperated with other professors, for senior students)

    Financial Statement Analysis, (Since 2002, a ten-week courses for third-year students)

CORRESPONDENCE ADDRESS

Lin, Bin

Professor

Accounting Dept.

School of Business

Sun Yat-sen University

Guangzhou, CHINA, 510275

Tel: 86-20-84114189(office)

Fax: 86-20-84036924

Email:mnslb@126.com