LIN Pengkai
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
Research Areas and Areas of Expertise
Strategic Priorities
HighlightsLin’s research bridges accounting, technology, and public policy, with demonstrated influence on regulatory bodies (FSB, PCAOB) and broad media coverage; recognized for methodological rigor, policy relevance, and timely insights into how technological and institutional changes shape markets and information environments.
Focused research areas include The impact of emerging technologies (generative AI, blockchain, open-source tools) on investor behavior and information processing; effects of public policy (e.g., marijuana legalization) on capital markets and innovation; behavioral aspects of financial reporting and auditing; information dissemination and processing efficiency.
- AcRF Tier 1 Grant (S$21,000), Ministry of Education, Singapore (2024)
- Della Suantio Fellowship, SMU (2024 - 2025)
- AcRF Tier 1 Grant (S$12,000), Ministry of Education, Singapore (2023)
- FARS Doctoral Consortium Fellowship (2020)
- Fung Scholar, Victor and William Fung Foundation (2015)
Showing up to 6 latest publications from the past 5 years.
- Q Cheng, P Lin, Y ZhaoJournal of Accounting and Economics, 101821, 2025
- SF Cheng, Y Li, P LinSingapore Management University School of Accountancy Research Paper, 2024
- J Green, P Lin, N XuSingapore Management University School of Accountancy Research Paper Forthcoming, 2023
- B Fang, P Lin
- S Cheng, P Lin, Y Tan, Y ZhangProduction and Operations Management 32 (3), 685-703, 2023
- SF Cheng, G De Franco, P LinJournal of Accounting and Economics 75 (1), 101516, 2023
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