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个人简介

学历 厦门大学经济学院/经济学(会计学)/博士 (中国第一位经济学及会计学博士)1985 加拿大 Saskatchewan 大学/商学院/(Msc)硕士 厦门大学经济学院/经济学(会计学)/硕士 集美高等财经学校/会计学/本科 教学经验 2018.3 – 现职 2017.2 –2018.2 2015 – 现职 澳门科技大学 / 副校长 澳门科技大学 / 协理副校长 澳门科技大学 / 商学院 / 院长, 教授 2003 - 2014 香港浸会大学/会计及法律系/系主任,教授 2012- 2014 2005 - 2014 1998 - 2003 香港浸会大学商学院/工商管理硕士课程/课程副主任 香港浸会大学商学院/应用会计与金融理学硕士课程/轮值课程主任 香港浸会大学/会计及法律系/副教授 1996 -1998 香港大学/商学院/副教授 1990-1998 加拿大 Lethbridge 大学/讲师, 副教授(1995 tenured) 1989-1990 美国伊利诺伊大学/商学院/访问学者 1988-1989 美国斯坦福大学/商学院/访问学者(福特基金会资助项目) 1982-1988 厦门大学/经济学院/讲师,副教授 专业资格认证 美国注册会计师 (CPA)/ (AICPA), 1995 ---, 中国注册会计师 (CPA)/ (CICPA), 1988 ---, 注册全球管理会计师(CGMA),(AICPA)and CIMA(UK), 2014--- 澳洲注册管理会计师 (CMA)/(ICMA), 2003 --- 澳洲资深注册会计师 (FCPA)/(CPA Australia), 2015 ---

研究领域

会计学,审计学,公司治理,财务管理

近期论文

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期刊文章 (近些年部分论文): 杨世忠、林志军、胡洋洋,战略质量成本管理:质量成本管理新发展[J] 《管理会计研究》,2018, No.2.15-25 段远刚,林志军,2018. 质量成本管理对企业绩效影响的实证研究. 《经济与管理研究》, 2018.2. Vol. 40(2): pp.120-130. (北大核心期刊) 马元驹、林志军,2018. 利润贡献损益确定模式的逻辑基础及其构建—基于收入与费用配比逻辑的 分析框架, 《会计研究》, 2018.1. pp.24-31 (CSSCI) 陈波、杨世忠、林志军,2017, 通用目的水核算在我国应用的潜力、障碍和路径—以北京密云水 库为例, 《中国会计评论》, 2017.3., Vol. 15(1), pp.89-110 (北大核心期刊) Liu, S.Q, Lin, Z.J. & Sun, F.C. 2017, Impact of Financial Constraints and Agency Costs on Corporate R&D Investment: Evidence from China, International Review of Finance, (SSCI) 17(1):3-42 林志军, 2017, 中国企业建立战略质量成本管理体系的研究, << 中国财政 >> , No.5 Lin, Z.J., Song, B.Y. & Tian, Z.M, 2016, Does Director-level Reputation matter? Evidence from Bank Loan Contracting, Journal of Banking and Finance (SSCI), 70:160-176 Lin. Z.J., M.Liu and C. Noronha, 2016. The impact of corporate governance on informative earnings management in the Chinese market, ABACUS, Vol. 52 (3): 568-609, (SSCI) Wang, Z.M., Tan, J.S. and Z.J. Lin, 2016, Audit quality and IFRS information comparability, Academy of Accounting and Financial Studies Journal, 2016 (20.1): 114-129. He, Hon and Z.J. Lin, 2015, Analyst Following, Information Environment and Value Relevance of Comprehensive Income: Evidence from China, Asia-Pacific Journal of Financial Studies (SSCI), Vol. 44:688-720 Hu, J.S., J.B. Kin and Z.J. Lin, (2015) Does Timely Loss Recognition Improve the Board’s Ability to Learn from Market Prices? Evidence from Worldwide CEO Turnover, The Journal of International Accounting Research, (SSCI) Vol. 14 (1): 1-24 Hu, J.S. and Z.Lin, (2015) The Implied Cost of Equity Capital, Corporate Investment and CEO Turnover, Accounting and Finance, Vol. 55, (4): 1041-1070 Z.Jun Lin, Z. Yu, and L.Q. Zhang, (2014) Performance outcomes of BSC application in hospital administration in China, China Economic Review, September, 2014, 30:1-15 Yang, S.Z., R. Yang, and Z.Jun Lin, (2014) Historical evolution of the balance sheet in the People’s Republic of China, The Accounting Historians Journal, 41(1): 1-34 Z.Jun Lin, (2013) VAT Replacing Business Tax: A Major Tax Reform in China, The International Tax Journal, Vol. 39 No. 2, 17-22 Zhang, L.; Z. Yu, and Z. Lin (2013), The Application of Balance Scorecard in Public Hospital Administration in China, International Journal of Management: Theory and Applications, Vol.1, No.1, 23-34 Z.Jun Lin, and Ming Liu, (2013) The Effects of Managerial Shareholdings on Audit Fees: Evidence from Hong Kong, International Journal of Auditing, 17 (3):227-245 Z.Jun Lin, and Zhimin Tian, (2012) Accounting Conservatism and IPO Underpricing: China Evidence, Journal of International Accounting, Auditing and Taxation, Vol. 21 (2):127-144 Z.Jun Lin, and J.R. Zhang,(2011) Ethical Awareness of Chinese Business Managers and Accountants and Their Views on Use of Off-book Accounts, Advances in Accounting Incorporating Advances in International Accounting, Vol. 27(1), 143-155 H. Chen, Q. Tang, Y.Jiang and Z.Jun Lin, (2010) The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union, Journal of International Financial Management & Accounting, 21(3):221-278 Z.Jun Lin, and M.Liu, (2010) The Determinants of Auditor Switching from the Perspective of Corporate Governance in China, Advances in Accounting, Incorporating Advances in International Accounting, 26:117-127 Z.Jun Lin, (2010) Audit Committee Essentials (Book Review), The International Journal of Accounting, 45(1): 136-140 Z.Jun Lin, M.Liu, and Z. Wang, (2009) Market Implications of the Audit Quality and Auditor Switches: Evidence from China, Journal of International Financial Management & Accounting, 20(1): 35-78 Z.Jun Lin, and M.Liu, (2009) The Impact of Corporate Governance on Auditor Choice: Evidence from China, Journal of International Accounting, Auditing and Taxation, 18 (1):44-59 Z.Jun Lin, and M.Liu, (2009) The Determinants of Auditor Switching from the Perspective of Corporate Governance in China, Corporate Governance: An International Review, 17(4):476-491 Z.Jun Lin (2009) Value-added Tax in China and Its Reform, International Tax Journal, May-June 2009, 69-78 Z, Wang., Z. Lin, and S. Ju, (2009) ―HealthSouth Corporation: The First Case Against a Company under the Sarbanes-Oxley Act.‖ Journal of Business Case Studies, Volume 5, No.1, 9-18 Z.Jun Lin, (2008) A Factor Analysis on Knowledge and Skill Components of Accounting education: Chinese Case, Advances in International Accounting (renamed as Advances in Accounting Incorporating Advances in International Accounting in 2008), 24: 110-118 Z.Jun Lin, T. Qing, and Z. Xiao, (2008) The Role, Responsibility and Characteristics of Audit Committee in China, Accounting, Auditing and Accountability Journal, 21(5):721-751 Z.Jun Lin, M. Liu and X. Zhang, (2007) Development of Corporate Governance Practices in China, The Company Lawyer (UK), 28(7):195-203 Z.Jun Lin, M. Liu and X. Zhang, (2006) The Development of Corporate Governance in China, Asia-Pacific Management Accounting Journal, 1(1):29-47 Z.Jun Lin, T. Qing, and Z. Xiao, (2005) Management Audit Committee in China: Perceptions and Practices, Journal of Asian Business, Vol. 21(3):1-36 Z.Jun Lin and F. Chen, (2005) Value relevance of international accounting standards harmonization: evidence from A- and B-share markets in China, Journal of International Accounting, Auditing and Taxation, 14(3):79-103 Z.Jun Lin, X. Xiong, and M.Liu, (2005) Knowledge base and skill development in accounting education: evidence from China, Journal of Accounting Education, 23(2): 149-169 Z.Jun Lin, L.Wang, and X.Liu, (2005) Tax preferences and initial public offerings (IPO) packaging by the listed companies in China, The International tax Journal, Winter, 31(1): 25-42 学术专著: 庞川、林志军、宋雅楠主编 (2019)巴西投资环境报告,经济科学出版社,北京。ISBN: 978-7-5218-0445-4. (317页, 450000字) 顾学明、林志军、林广志主编, (2018) 中国与葡语国家经济合作蓝皮书, 中国社会文献出版社 Zhijun Lin, (editor), (2017). The Routledge Handbook of Accounting in Asia, Routledge, The UK, ISBN: 978-1-138-18903-4 葛家澍,林志军 (2011, 2006, 2001)《现代西方会计理论》, 厦门大学出版社(ISBN 7-5615-1704-1/F.267) (为国家教育部研究生工作办公室推荐研究生教材) 刘明,林志军 (2008), Corporate Governance, Auditor Choice and Auditor Switch: Evidence from China . (in English), published by VDM Verlag Dr. Muller Aktiengesellschaft & Co. KG, Saarbrucken, Germany 林志军 (2000)《会计信息系统原理与应用》, 东北财经大学出版社,(ISBN 7-81044-614-22/F.276) 林志军,许连赞 (1999) 《会计信息系统》, 台湾五南图书社, (ISBN 957-11-1353-0), 林志军,杨大伟,王立彦 (1998) Accounting and Auditing in China , (in English) Ashgate Publishing (UK) Ltd. London, (ISBN 1-84014-048-8) 林志军 (1997) 《管理会计》 , 台湾五南图书社, (ISBN 957-11-1353-0) 林志军 (1997),《管理会计习题》, 台湾五南图书社, (ISBN 957-11-1354-9) 林志军, Accounting Profession in China , (in English) published by American Institute of public Accountants (AICPA), 1994, New York, NY, (ISBN 0-87051-157-2) 林志军 《西方审计理论与实务》, 中国审计出版社, 1995, ISBN 7-80064-415-4/F.279 林志军《审计学理论与实务》, 台湾五南图书社, 1999, ISBN 9571117897,9789571117898 林志军,黄世忠, 陈少华 (1990) 《西方财务会计》, 中国外贸经济出版社, 北京 林志军,苏锡嘉 (1989) 《西方审计学》, 厦门大学出版社, 中国厦门 林志军 (1988) 《会计假说,原则与准则》, 经济科学出版社, 中国北京 专著章节: Z.Jun Lin and M. Liu (2004), Development of managerial accounting in China, in (Roger and Nishmura ed.) Management Accounting in Asia, (December), Thomson Publisher Ltd. Z.Jun Lin Company Accounts, (Chapter 20), in Company Secretaries Manual, TPH Press (HK) Ltd., 20.1-20.38, 1997 and 1999 Ge Jiashu, Z.Jun Lin and Liu Feng, (1997) "Accounting Standards and Practices in China", in Accounting in Asian-Pacific Region, pp. 340-358, John Wiley & Sons (Asia) Ltd. Ge Jiashu, Z.Jun Lin and Liu Feng, "Accounting in China", in Accounting in Asian Countries, (in Japanese) Kyushu University Publisher, Japan, 1995, 163-184 Z.Jun Lin and Al Hunter, 1995, An Accounting education Program for the 21st Century: A Canadian Experiment, in Accounting Education for the 21st Century: Global Challenges, American Accounting Association (AAA), USA, 162-169 会议论文: (约 50 多篇次) 研究项目 (最近 5 年): 林志军等 (项目主持人)2019-2020‚基于区块链与人工智能的信息内容分发和媒体社交平台激 励机制关键技术研究‛ 澳门科学技术发展基金,0015/2019/A, 2019-2021 对接国家‘十三五’规划:澳门产业发展策略研究,全国港澳研究会, 2016 刘景松、林志军等 (项目主持人)2018-19‚澳门建设中西文化汇融交流基地研究‛ ,全国港澳 研究会。 Does Director Reputation Matter? Faculty Research Grant, Macau University of Science and Technology, 2016-2017 我国企业创新型战略质量成本管理体系研究), (国家自然科学基金会), (批准号:71472128), 2015, 1.1 – 2018, 12.31. Impact of Cost of equity capital and Investment opportunities on CEO turnovers, Faculty Research Grant, HKBU, 2013-2015 Impact of Corporate Supplier-Customer Relationship on Cost Stickiness of Firms’ Sales, General Administration (SG&A) Expenses, Strategic Development Funds, School of Business, HKBU, 2013-2015 Ethical Awareness of Professional Accountants and Business Managers in China, Research project of Strategic Development Funds, School of Business, HKBU, 2011-12 Accounting conservatism and CEO turnovers: an international study, FRG Grant (Cat I), Hong Kong Baptist University, 2010-11 A Cross-country Investigation of Financial Reporting Quality and the Impact of Investor Protection Institutions, FRG Grant (Cat II), Hong Kong Baptist University, 2010-11

学术兼职

1.Chairman, Logistics and Supply Chain Innovation Alliance of Guangdong-Hongkong-Macau Great Bay Area (粤港澳大湾区物流与供应链创新联盟) 2019.3— 2.Executive Director, Macau Institute of Innovation and Development(澳门创新发展研究会), 2018.9— 3.澳门区块链应用研究所负责人, 2018.5 --- 4.中国会计学会海外学术交流委员会/副主任委员, 2014 --- 5.香港特区政府财经库务局财务报告审评委员会/委员,2010.7–2015.7 6.澳洲注册管理会计师协会中国事务副主席 2017— 7.澳洲注册管理会计师协会香港分会/高等教育委员会主席 2014—2017 8.国际会计教育与研究协会(IAAER)/会员, 1992--- 9.美国会计学会(AAA),及其国际事务分会/会员, 1990--- 10.会计史学家学会(USA)/会员 1992--- 11.北美中国会计教授会/会员,1992--- 12.香港会计教授学会(HKAAA)/会长 (2009.9 --2012.8)/理事会委员 1999--2008 13.香港特区政府职业培训理事会会计培训委员会/会员, 2007—2011 14.香港会计师公会(HKICPA)财务报告准则委员会/委员,2005-2006 15. 香港注册公司秘书协会(HKICS)/财务会计主考官, 2005-2007

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