Ling Lin, DBA

Associate Professor

Accounting & Finance



Charlton College of Business 320


2010Boston UniversityDBA


  • Introductory accounting
  • Intermediate accounting
  • International accounting



A continuation of the study of financial reporting and financial statement analysis that begins in ACT 311


Online and Continuing Education Courses

The first of two courses that provide a comprehensive treatment of financial reporting topics. The course focuses on the conceptual, procedural, and regulatory issues involved in preparing and understanding corporate financial statements.
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A continuation of the study of financial reporting and financial statement analysis that begins in ACT 311
Register for this course.

Study of increasing globalization of business and capital markets, emphasizing the quintessential position of International Accounting as a discipline. More than before, multinational corporations and many of their stakeholders continue to use cross-border financial information in their strategic corporate and investment decision making. International Accounting as a vehicle for international financial reporting has become indispensable in such a global context. Topics in this course, including international harmonization of reporting standards will enhance students' understanding of the dynamics of financial information that crosses national borders.
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Research interests

  • Institutional investors
  • Accounting conservatism
  • Earnings management
  • Audit quality
  • Auditor independence

Dr. Lin is an Associate Professor of Accounting in the Department of Accounting and Finance. She came to Umass Dartmouth from Boston University where she received her Doctoral Degree in Business Administration. She received the Thomas J. Higginson Award for Excellence in Teaching in 2014 in the Charlton College of Business.

Her research focuses on institutional investors, accounting conservatism, earnings management, audit quality, and auditor independence. She has presented her work at many conferences such as American Accounting Association’s annual meetings. Some of her work has been published or accepted for publication in accounting and finance journals such as Journal of Accounting, Auditing, and Finance, Review of Quantitative Finance and Accounting, The CPA Journal, Journal of Forensic and Investigative Accounting, and Review of Pacific Basin Financial Markets and Policies

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