Jennifer Yin, Ph.D., CPA

Professor, Ph.D. Advisor, Accounting

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Bio

Dr. Jennifer Yin is a professor of accounting at UTSA. She previously served on the faculty at Rutgers University. She is recognized for her expertise in teaching management accounting and financial accounting across undergraduate, graduate, and doctoral levels. Dr. Yin has earned accolades for her teaching excellence, including the Outstanding Foundation of Knowledge Professor Teaching Award from UTSA’s MBA Association.

Her research focuses on sustainability accounting, capital markets, and executive compensation, with publications in leading accounting journals such as Contemporary Accounting Research, Journal of Financial Reporting, Accounting Horizons, Auditing: A Journal of Practice & Theory, 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. Dr. Yin also contributes as an associate editor for the International Journal of Accounting, Auditing and Performance Evaluation and has been honored with the UTSA Faculty Research Award.

Research Interests

  • Corporate social responsibility and sustainability accounting
  • Capital markets
  • Executive compensation

Degrees

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

Publications

  • “The Increasing Importance of and Alignment between Stewardship and Valuation Roles of Revenues,” (with Hanni. Liu and A. Srivastava), Journal of Financial Reporting, Vol. 8, No. 1, 2023, pp. 63-96.
  • “The Impact of Clawback Provisions on Executive Cash Compensation,” (with H. Liu and H. Liu), Review of Quantitative Finance and Accounting, Vol. 61, 2023, 35-62.
  •  “TARP, Firm Performance, and Executive Career,” (with E. Nwaeze and Q. Xu), Journal of Accounting and Public Policy, Vol. 37,  No. 5, 2018, pp. 458-476.
  • “Halo Effect or Fallen Angel Effect? Firm Value Consequences of EPA-Mandated Greenhouse Gas Emission Disclosures for Socially Responsible Firms,” (with S. Cooper and K.K. Raman), Journal of Accounting and Public Policy, Vol. 37, No. 3, 2018, pp. 226-240.
  • “Auditor Reverse-Merger Expertise: Evidence from Chinese Reverse Merger Companies,” (with J. Mao), Auditing: A Journal of Practice & Theory, Vol. 36, No. 4, 2017, pp. 115-133.
  • “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.
  • “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), lead article, 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.
  • “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), lead article, 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), lead article, Journal of the American Taxation Association, 24 (supplement), 2002, pp. 1-23.