林志军

工作经历

1983年—1988年执教于厦门大学，1988年—1990年先后于美国斯坦福大学和伊利诺大学任访问学者，1990年一1995年执教于加拿大Lethbridge大学管理学院。2015年起担任澳门科技大学商学院院长，教授，协理副校长。[1]美国会计学会(AAA)、国际会计教育与研究学会(IAAER)、加拿大会计学会(cAAA)、北美中国会计教授会等学会成员，同时是美国注册会计师协会(AIcPA)、中国注册会计师协会(CICPA)成员。1982年以来，先后在中、美、加、英、日等国发表中、英文学术论文50余篇，出版会计专业著作、译著和教材14部。

主要著作

林志军教授

《会计信息系统原理与应用》，中国东北财经大学出版社，1999

《会计资讯系统》（大学教材）台湾五南图书出版公司，1999

《中国会计与审计：变更与发展》（英文）英国ASHGATE国际出版公司1998

《管理会计》（大学教材），台湾五南图书出版公司，1997

《管理会计习题与解答》，台湾五南图书出版公司，1997

英文书籍章节：

“公司财务会计（香港）”载于《公司秘书手册》（英文）THE TPH Publishing1998

“21世纪会计教育体制：加拿大经验”载于《21世纪的会计教育：全球挑战》（英文），美国会计学会（AAA），1996

主要英文论文：

“中国会计制度的变更：与国际会计准则接轨”，载于《新兴经济会计研究》（美国）NO 12000

“稳健原则在中国会计实务应用的实证分析”，载于《国际会计杂志》（美国）1999

“中国注册会计师事业的发展”，载于《管理审计杂志》（英国）1998

学术成果 (最近 10 年)

期刊文章

Hu, J.S., J.B. Kin and Z.J. Lin, (2014) 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, (forthcoming)

Hu, J.S. and Z.Lin, (2014) The Implied Cost of Equity Capital, Corporate Investment and CEO Turnover,

Accounting and Finance, Vol. 54, (forthcoming)

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

林志军, 刘明 (2008), 从公司治理的视角看中国上市公司审计师变更的影响因素, <>, 第1卷第2期, 1-24页, (Contemporary Accounting Review, Vol.1, No.2, pp.1-24)