Jennifer Yin, Ph.D., CPA

Professor of Accounting
Ph.D. Advisor


  • Ph.D. University of Houston
  • M.S. University of New Orleans
  • B.S. University of New Orleans


Dr. Jennifer Yin is a professor of accounting at UTSA. She was on the faculty of Rutgers University at Camden before she joined UTSA in 2005. She has taught a variety of courses in management accounting and financial accounting at the undergraduate, graduate and doctoral level. She won the Outstanding Foundation of Knowledge Professor Teaching Award from the MBA Association at UTSA in 2006.

Dr. Yin’s research interests include the role of accounting numbers in firm contracts and valuation, capital markets and executive compensation. Her research has been published in Accounting Horizons, Auditing: A Journal of Practice & TheoryContemporary Accounting Research, Journal of Accounting, Auditing, and Finance, Journal of Accounting and Public Policy, Journal of the American Taxation Associations and Review of Quantitative Accounting and Finance. She is an associate editor of the International Journal of Accounting, Auditing and Performance Evaluation. She won the UTSA Faculty Research Award in 2006.

Research Interests

  • Executive compensation
  • Role of accounting numbers in firm contracts and valuation
  • Capital markets

Selected Publications

  • “Auditor Reverse Merger Expertise: Evidence from Chinese Reverse Merger Companies,” with J. Mao, Auditing: A Journal of Practice & Theory, forthcoming.
  • “The Impact of Say on Pay on Executive Compensation,” with S. Balsam, J. Boone and H. Liu, Journal of Accounting and Public Policy, Vol. 35, No. 2, 2016, pp. 162-191.
  • “Earnings Management in the Electric Utility Industry: Profit Incentives,” (with S. Li and E. Nwaeze), Review of Quantitative Finance and Accounting, Vol. 46, No. 3, 2016, pp. 633-660.
  • “A Comparison of Earnings Persistence in High-tech and Non-high-tech Firms,” (with S. Kwon), Review of Quantitative Finance and Accounting, Vol. 44, No. 4, 2015, pp. 645-668.
  • “Stock Option Schedules and Managerial Opportunism,” with L. Liu and H. Liu, Journal of Business Finance & Accounting, Vol. 41, No. 5-6, 2014, pp. 652-684.
  • “Impact of Job Complexity and Performance of CFO Compensation,” with S. Balsam and A. Irani, Accounting Horizons,Vol. 26, No. 3, 2012, pp. 395-416.
  • “Option Acceleration in Response to SFAS 123(R),” with S. Balsam and A. Reitenga, Accounting Horizons, Vol. 22, No. 1, 2008, pp. 23-45.
  • “The Effect of Differential Accounting Conservatism on the ‘Over-Valuation’ of High-tech Firms Relative to Low-tech Firms,” with S. Kwon and J. Han, Review of Quantitative Finance and Accounting, Vol. 27, No. 2, 2006, pp. 143-173.
  • “Accounting Information and CEO Compensation: The Role of Cash Flow from Operations in the Presence of Earnings,” with E. Nwaeze and S. Yang, Contemporary Accounting Research, Vol. 23, No. 1, 2006, pp. 227-265.
  • “Executive Compensation, Investment Opportunities, and Earnings Management: High-tech Firms versus Low-tech Firms,” with S. Kwon, Journal of Accounting, Auditing and Finance, Vol. 21, No. 2, 2006, pp. 119-148.
  • “Explaining Firm Willingness to Forfeit Tax Deductions under Internal Revenue Code Section 162(m): The Million-dollar Cap,” with S. Balsam, Journal of Accounting and Public Policy, Vol. 24, No. 4, 2005, pp. 300-324.
  • “CEO Bonus Pay, Tax Policy, and Earnings Management,” with A. Reitenga, S. Buchheit and T. Baker, Journal of the American Taxation Association, Vol. 24, 2002, pp. 1-23.