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Faculty Profile

Highlights
These highlights are AI-generated using the faculty's CV and Google Scholar profile
Pengkai Lin is an award-winning accounting scholar whose research on technology, capital markets, and public policy has been recognized by leading journals, regulatory bodies, and international media.

Bridges accounting, technology, and policy with rigorous empirical methods; research has influenced global regulatory discussions and received significant media attention; recognized for innovative work on AI, blockchain, and market efficiency; awarded Most Promising Researcher and Most Promising Teacher at SMU.

Focused research areas include Investigates the intersection of emerging technologies (e.g., generative AI, blockchain, open-source algorithms) and capital markets, with a focus on investor behavior, information processing, public finance, and the economic consequences of regulatory and policy changes.
DisclosureInformation ProcessingCapital Markets

Dr Pengkai Lin joined Singapore Management University in 2021. He obtained his PhD degree from Tulane University and his bachelor’s degree from Xiamen University. Pengkai’s research interests include financial disclosures, the relation between accounting information and asset prices, and auditing. He has published in Management Science. His teaching interests include accounting analytics, financial accounting, and financial statement analysis.

Education

PhD in Business Administration, Tulane University
Bachelor of Management in Accounting, Xiamen University

Research Interests

Financial Disclosures
Capital Markets
Auditing
Municipal Bond

Teaching Interests

Accounting Analytics
Financial Accounting
Financial Statement Analysis

Selected Recognition and Awards

FARS Doctoral Consortium Fellowship, 2020
Champion, QP Case Analysis Competition (Mainland China), HKICPA, 2016
National Scholarship, Ministry of Education of China, 2015

Selected Appointments and Services

Reviewer, FARS Midyear Meeting, 2020
Reviewer, Auditing Section Midyear Meeting, 2020
Reviewer, AAA Annual Meeting, 2020-2021 

Selected Publications

“Riding the Blockchain Mania: Public Firms’ Speculative 8-K Disclosures,” with Stephanie F. Cheng, Gus De Franco, and Haibo Jiang, Management Science, 2019, 65(12): 5449-5956

SSRN

Google Scholar