Beixin Lin

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.

Education

• BA, Xiamen University (China)
• MBA, Rutgers, The State University
• PhD, Rutgers, The State University

Publications

• Conference Proceedings: B. Lin (2004). The value relevance of repeat restructuring charges. 2004 NBEA Conference
• Journal Article: S. Govindaraj, B. Jaggi, B. Lin (2004). Market overreaction to product recall revisited - the case of firestone tires and the ford explorer. Review of Quantitative Finance and Accounting
• Conference Proceedings: B. Lin (2005). The effect of repeat restructuring charges on analysts' forecast revisions and accuracy. Northeast Business and Economics Association (NBEA) Annual Conference
• Book Chapter: B. Lin, Y. Hong, Z. Lee (2005). Data warehouse performance. Encyclopedia of Data Warehousing and Mining
• Conference Proceedings: B. Lin, Z. Lee, R. Peterson (2005). Managerial Issues and Decision Making for Corporate Restructuring. 2005 American Accounting Association Mid-Atlantic regional meeting
• Conference Proceedings: J. Yang, Z. Lee, B. Lin (2005). Optimizing dividend tax and investment interest deduction. Northeast Business and Economics Association (NBEA) Annual Conference
• Journal Article: J. Yang, C. Chang, B. Lin, Z. Lee (2006). More Investor Tax Loophole. TAXPRO Journal
• Conference Proceedings: Z. Lee, B. Lin, J. Yang (2007). Investment Interest Expense Deduction and Carryover. American Accounting Association (AAA) Mid-Atlantic region
• Conference Proceedings: J. Yang, S. Chung, B. Lin (2007). New tax rules on foreign tax credit and foreign housing cost exclusion. American Accounting Association (AAA) Mid-Atlantic regional meeting
• Conference Proceedings: R. Yang, B. Lin (2007). How Regulation FD influences analysts' forecast attributes for restructuring firms?. American Accounting Association (AAA) Mid-Atlantic regional meeting
• Journal Article: J. Yang, A. Jeffers, B. Lin (2006). Abusive tax shelters - Hefty penalties under the American Jobs Creation Act of 2004. The CPA Journal
• Journal Article: B. Lin (2006). The value relevance of repeat restructuring charges. Journal of International Finance and Economics
• Journal Article: J. Yang, Z. Lee, L. Lauricella, B. Lin (2006). Strategy development for maximizing reduced dividend tax and investment interest deduction. Review of Business Research
• Journal Article: B. Lin, R. Yang (2006). The effect of repeat restructuring charges on analysts' forecast revisions and accuracy. Review of Quantitative Finance and Accounting
• Journal Article: B. Lin, Z. Lee, R. Peterson (2006). An Analytical Approach for Making Management Decisions Concerning Corporate Restructuring. Managerial and Decision Economics
• Journal Article: S. Romero, B. Lin, A. Jeffers, L. DeGaetano (2014). An Overview of Sustainability Reporting Practices. CPA Journal
• Journal Article: A. Jeffers, B. Lin, S. Romero, L. DeGaetano (2014). Is It Time for Companies to Capitalize on Sustainability?. CPA Journal
• Journal Article: Y. Shen, J. Yang, B. Lin (2014). The Current Status of Internet Commerce and Taxation Problems in China. International Tax Journal, a CCH publication
• Conference Proceedings: S. Romero, B. Lin, A. Jeffers, L. DeGaetano (2016). Sustainability Practices in European Versus U.S. Corporations - Is The Divide Getting Closer? (Abstract only). 14th International Conference of the Society for Global Business & Economic Development (SGBED)
• Conference Proceedings: B. Lin, S. Romero, A. Jeffers, F. Aquilino, L. DeGaetano (2016). Sustainability Rankings - Are They Consistent Across Rating Agencies (Abstract only). 14th International Conference of the Society for Global Business & Economic Development (SGBED)
• Conference Proceedings: B. Lin, Z. Lee (2007). An analysis of determinants of delisting among restructuring firms. American Accounting Association (AAA) Mid-Atlantic regional meeting
• Journal Article: J. Yang, S. Chung, B. Lin (2007). New Tax Rules on Foreign Tax Credit and Foreign Housing Cost Exclusion. International Tax Journal
• Journal Article: B. Lin, Z. Lee (2007). Will firms survive restructuring? Key factors and issues. International Journal of Business Strategy
• Conference Proceedings: J. Xia, B. Lin, R. Subramanian (2007). Alliance and Survival: The Analysis of High Technology Firms. Academy of Management
• Journal Article: R. Yang, B. Lin (2007). How Regulation FD influences analysts’ forecast attributes for restructuring firms?. Research in Accounting Regulation
• Journal Article: B. Lin, Z. Lee, L. Gibbs (2008). Operational restructuring: reviving an ailing business. Management Decision
• Journal Article: B. Jaggi, B. Lin, S. Govindaraj, P. Lee (2009). The Value Relevance of Corporate Restructuring Charges. Review of Quantitative Finance and Accounting
• Journal Article: B. Lin (2009). The value relevance of restructuring charge components: The effect of EITF 94-3. Journal of International Business and Economics
• Conference Proceedings: B. Lin (2009). The value relevance of the components of restructuring charges: the effect of EITF 94-3. International Academy of Businness & Economics
• Journal Article: Z. Lee, B. Lin, J. Yang (2010). Decision Model and Analysis for Investment Interest Expense Deduction and Allocation. European Journal of Operational Research
• Conference Proceedings: B. Lin (2010). Restructure the Accounting Rules for Restructuring Charges? IFRS vs. US GAAP. Northeast Business and Economics Association
• Journal Article: B. Lin, R. Yang (2011). Does Regulation Fair Disclosure affect analysts’ forecast performance? The case of restructuring firms. Review of Quantitative Finance and Accounting
• Journal Article: B. Lin, R. Yang (2012). Restructure the Accounting Rules for Restructuring Charges? IFRS vs. US GAAP. The CPA Journal
• Journal Article: J. Pinto, B. Lin, J. Lipari (2012). Financial Statement Analysis-A Few Considerations from Multinational Companies. Today's CPA
• Conference Proceedings: B. Lin (2012). Operational restructuring and firm failure: a survival analysis. Annual Mid-Atlantic Regional Meeting, American Accounting Association
• Journal Article: J. Yang, W. Poon, B. Lin (2013). Tax Planning Strategies Under the American Taxpayer Relief Act of 2012. Practical Tax Strategies
• Conference Proceedings: B. Lin, W. Lin (2013). Revenue Diversification, Unrestricted Net Assets Accumulation. Annual Mid-Atlantic Regional Meeting, American Accounting Association
• Journal Article: G. Kleinman, B. Lin, D. Palmon (2014). Audit Quality: Cross-National Comparison of Regulatory Regimes.. Journal of Accounting, Auditing and Finance
• Book Chapter: A. Jeffers, L. DeGaetano, B. Lin, S. Romero (2014). Sustainable (Green) Initiatives in Corporations. Encyclopedia of Business Analytics and Optimization
• Conference Proceedings: Y. Shen, J. Yang, B. Lin (2014). Current Status of E-Commerce and Tax Problems in China. Mid-Atlantic Regional Meeting, American Accounting Association
• Journal Article: B. Lin (2014). The Survival of Operational Restructuring Firms. Insights to a Changing World
• Journal Article: W. Poon, J. Yang, B. Lin (2014). Determining the Liability of Internet Retailers to Collect Sales Tax. International Journal of Technology Policy and Law
• Journal Article: Y. Shen, J. Yang, B. Lin (2014). How Foreign Individuals Are Taxed in China. International Tax Journal, a CCH publication
• Journal Article: S. Romero, B. Lin, A. Jeffers, L. DeGaetano (2014). A Comparison of Sustainability in European and U.S. Corporations. International Journal of Data Analysis and Information Systems
• Conference Proceedings: G. Kleinman, B. Lin (2015). Audit and Accounting Quality in an International Setting: Impact of Religion, Culture, Income and Legal Code on National Regulatory Efforts. Mid-Atlantic Regional Meeting, American Accounting Association
• Journal Article: B. Lin, S. Romero, A. Jeffers, L. DeGaetano (2015). Sustainability Reporting Standards: Who should be in Charge?. Today's CPA
• Journal Article: B. Lin, A. Jeffers, S. Romero, L. DeGaetano (2015). Sustainability (green) initiatives and company’s value – an examination of S&P 500 U.S. companies. International Journal of Society Systems Science/Inderscience
• Journal Article: B. Lin (2015). Contemporary Research in Valuation and Forensic Accounting. The Value Examiner
• Journal Article: Y. Shen, B. Lin, W. Liao (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. Journal of Yunnan University of Finance and Economics
• Journal Article: A. Jeffers, S. Romero, B. Lin, L. DeGaetano (2016). Ethical Implications of Sustainability Initiatives in Corporations. International Journal of Decision Sciences
• Conference Proceedings: B. Lin, S. Romero, A. Jeffers, L. DeGaetano (2016). Sustainability and Company's Value - A Follow-Up Study of S&P 500 U.S. Companies (Abstract only). 14th International Confeence of the Society for Global Business & Economic Development (SGBED)
• Conference Proceedings: B. Lin, S. Romero, A. Jeffers, L. DeGaetano, F. Aquilino (2016). Sustainability Rankings - Are they Consistent Across Rating Agencies? (abstract only). American Accounting Association (AAA) Annual Conference
• Journal Article: S. Romero, B. Lin, A. Jeffers, F. Aquilino, L. DeGaetano (2017). Are Sustainability Rankings Consistent Across Rating Agencies?. NYSCPA
• Journal Article: S. Romero, B. Lin, A. Jeffers, L. DeGaetano (2016). Sustainability Practices in European Versus U.S. Corporations - Is the Divide Getting Closer?. International Journal of Data Analysis and Information Systems
• Journal Article: S. Romero, A. Jeffers, B. Lin, F. Aquilino, A. Jeffers (2018). Using ESG Ratings to Build a Sustainability Investing Strategy. The CPA Journal
• Journal Article: G. Kleinman, B. Lin (2017). 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
• Journal Article: G. Kleinman, B. Lin, R. Bloch (2019). Accounting enforcement in a national context: an international study. International Journal of Disclosure and Governance
• Journal Article: Z. Hu, Y. Li, B. Lin, G. Kleinman (2022). The Impact of Key Audit Matter Reporting on Analyst Forecast Accuracy and Forecast Dispersion: Evidence from Chinese Listed Firms. Managerial Auditing Journal
• Journal Article: W. Lin, B. Lin, S. Yu (2025). Understanding the Effect of Revenue Strategies on Financial Sustainability: Empirical Evidence from Nonprofit Arts and Culture Organizations. International Journal of Sustainable Society
• Journal Article: S. Yu, B. Lin, G. Webb (2025). The Use of Index-Specific Market Breadth and Index-Over-Moving-Average Indicators in Stock Trading Strategies. Journal of Investing

Honors & Awards

• Teaching Assistantship, New Jersey Institute of Technology ( 1999)
• Teaching Assistantship, Rutgers, The State University of New Jersey ( 2000)
• Teaching Assistantship, Rutgers, the State University of New Jersey ( 2001)
• Dissertation Fellowship, Rutgers, The State University of New Jersey ( 2003)
• Teaching Assistantship, Rutgers, the State University of New Jersey ( 2002)
• Bright Idea Award, Stillman School of Business at Seton Hall University and NJPRO Foundation (October 2015)
• Student Learning Outcome Assessment Award, The Provost Office (June 2014)
• Bright Idea Award, Stillman School of Business at Seton Hall University and NJPRO Foundation (October 2013)