李志文是浙江大学管理学院第一位光彪讲座教授,浙江大学商学研究院院长。他同时也是美国杜兰大学蔻翰讲座教授及亚洲商学研究中心主任，清华大学经济管理学院第一批特聘教授,台湾大学社会科学领域第一位特聘讲座教授，东海大学讲座教授，复旦大学顾问教授，厦门大学客座教授。他曾是中国教育部特聘『世界著名学者』讲座教授及台湾教育部特聘『国际杰出学者』讲座教授。
他是商学学术革命的先行者及布道者。他曾任芝加哥大学商学研究院助理教授及宾夕法尼亚大学沃顿商学院副教授。他在1983年出任沃顿(Wharton) 会计学博士班主任, 把商学革命的种子带进沃顿会计系，他所改革的沃顿会计博士班是世界顶级会计学者的培育摇篮。他在杜兰大学创建博士研究中心及亚洲EMBA 班，担任副院长达十五年。他在1992年开始在亚洲传播商学学术革命。他是香港科大12个创校教授之一，创建会计系及出任系主任。他在1999年离任时，香港科大会计系在世界五个顶尖会计学术杂志的发表数是世界第一。他在1997年中国会计学会年会上的发言，是中国会计学术范式革命的起点。他在1992年于台北创建的杜兰EMBA班是亚洲的第一个EMBA班；他所创建的杜兰大学校友会是在台北及上海注册的最大国际校友会。他是清华大学经济管理学院第一批特聘教授，曾为清华大学高等研究院唯一的人文社会科学学者；他1999年于北京清华大学创建北美模式的会计博士班，是中国大陆第一个以实证研究为基础的博士班。他在浙大创办的『李志文商学班』为中国提供了全球化商学教育的创新模型。
他的博士弟子任教于芝加哥大学、密歇根大学、卡内基梅隆大学、罗彻斯特大学、加大洛杉矶分校、明尼苏达大学、伊利诺斯大学、马里兰大学、清华大学(北京及新竹)、上海财经大学、浙江大学、复旦大学、中山大学 （高雄及广州）、台湾大学、香港科技大学、香港中文大学、香港理工大学、汉城大学及名古屋大学等。他的硕士弟子遍布美、欧、亚、非、澳及拉美六大洲。他曾在美、欧、亚、澳及拉美五大洲20个国家及地区讲学。
他在1983年初春第一次回到中国大陆，代表芝加哥大学在中国科学院为全国资深学者讲授国际贸易与经济发展。1984年出任在大连举办的中美高级管理培训班美方讲座教授，培训中国大型国有企业领导人，同时兼任美方代理院长。1985年协助中国科学院建立管理研究生教育。
李志文本科受业于台湾大学，于1966年获商学士学位；于1970年获经济学硕士学位，同年赴美，入罗彻斯特大学经济学博士班，于1977年获得学位。他的学术著作百余篇发表于会计、经济、财务、统计的世界顶尖学术杂志。他在芝加哥大学、宾大沃顿商学院、杜兰大学、香港科大（1992-1999连续七年）、清华大学都曾获得最高教学评分及杰出教学奖。他曾得史腾勃杰出研究奖、美国出版协会全国杰出奖、甫理曼优异服务奖、清华良师益友奖。他列名于世界名人录、美国金融工商名人录、香港名人录 及国际经济五千名人录。
李志文拥有美国注册会计师执照及管理会计师执照。他曾担任美国会计学会财务会计准则委员会委员、会计文献杰出贡献奖选拔委员会主席、威玛奖章选拔委员、会计师考试委员、会计学术著作竞赛评审委员、北美华人会计学会会长。他是清华大学、复旦大学、北京大学、台湾大学、香港、印度及孟加拉一些大学的特别顾问小组成员。他是美国国家科学基金会、智利国家科学基金会、香港研究基金会 及台湾科学基金会评审委员。他经常出任许多美国、法国、英国、中国、台湾、新加坡、香港著名大学的教授聘任及升等评审委员。他于1994-1996在香港科大出任创始校董 (Founding University Court).
李志文曾任世界银行、联合国开发计划署、美国商务部、美国能源部、美国橡岭国家实验室、台湾行政院、台湾中央银行、台湾财政部、台湾证管会、中国科学院、中国经贸委、中国国家会计学院、及上海市政府的咨询顾问。他参与创办了华澜咨询公司及过来人咨询公司。他也是美国、中国大陆、台湾、香港许多著名企业的咨询顾问。
李志文学术研究概述
李志文的研究主要可分为三类。一是信息经济学在管理的运用，二是统计学与计量经济学在金融市场的应用，三是会计信息在金融市场的作用。
在第一类领域中，他用博弈论的模型推导出，一个追求最大利益的咨询公司，不会为所有的客户服务，因为信息的价值在於其相对的稀缺性。这篇文章对知识经济的产业分析提供一个重要的理论架构。在另一篇文章中，他用理性预期均衡模型与信息扩散功能来分析金融市场，这个理论可以解释金融文献中许多令人难以理解的怪异现象。这一篇文章也是文献中第一个将金融市场均衡分解为短期均衡及长期均衡。
在第二类领域中，李志文指出几乎所有的财务数字都不是常态分配，他以企业优胜劣败及同质性为切入点分析这个现象，本文为财务研究的统计及经济特性提供了一个分析基础。李志文在另一篇文章中，运用Hazard Function Analysis为企业生命力及财务风险提供了一个分析工具。他在经济学中著名的吉普生悖论 (Gibson Paradox), 以时间数列的Granger因果特性进行分析，提供了崭新的看法。他对Box-Jenkins统计时间数列方法加以改进，导出财务资料的长期、中期、短期结构性变动的分析工具。他用基因程序分析法(Genetic Programming)来计算股票期权价格, 这个方法避免了Black-Scholes方法中对股票收益常态分配的假设，而能导出比较接近实际的期权定价。
在第三类领域中，李志文对财务披露及盈余管理现象作了许多深入的分析。 他用实物期权的概念分析企业对存货会计方法的选择，这是实物期权第一个在会计领域的应用。他发现美国能源工业在1985左右，有大量的公司改变成本计价方法，经过分析，这些成本计价方法的改变，与公司高管人员的薪资结构有关，通过实证分析方法，证实这些公司在做盈余管理。他是第一个用盈余管理的角度来分析中国的股票市场，他发现在中国第一批上市的公司中，为了争取上市所做的盈余管理。 他对中国股市中，上市、配股、发息的错综复杂的关系，进行了大规模、系统性的实证研究。
Biographical Sketch
Chi-Wen Jevons Lee
Chi-Wen Jevons Lee holds the Jayne Ritchey Cohen Chair in Business Administration and Director of Asia Business Studies at the A.B. Freeman School of Business at the Tulane University. He holds a joint appointment as the Chair Professor of Management at Zhejiang University, National Taiwan University, and Tsinghua University. He is the dean of Graduate Institute of Business at Zhejiang University.
He was the Associate Dean and the Founding Director of Freeman Centre for Doctoral Research and Studies, Tulane University, and the Founding Department Chair of Accounting, HKUST. He received B.B.A. and M.A. degree from the National Taiwan University, and M.A. and Ph.D. degree from the University of Rochester. He is a CPA and a CMA. He taught financial accounting, managerial accounting, finance theory, econometrics, and information economics at University of Chicago, University of Pennsylvania, Tulane University, HKUST, Tsinghua University and Zhejiang University. He is the Distinguished Honorary Professor of many universities around the world. He has served on the advisory board to National Taiwan University, Fudan University, Tsinghua University, and Peking University.
He has restructured the Wharton Accounting Doctoral Program, rebuilt the Tulane Ph.D. Program in Business, and built the HKUST Accounting Department from scratch. When he left HKUST in 1999, HKUST was ranked as number one in the world according to the publication record in the top five academic journals (TAR, JAE, JAR, CAR, RAST). He has assisted in developing executive training projects for UNDP China Initiative. He has built the Asia EMBA Program at Tulane; its success has been prominently featured in Voice of American, Business Week, and CBS News. Under his guidance within a decade, Tulane is one of only two foreign schools that have official alumni associations in Taiwan and mainland China (the other is Harvard. He started the biannual Shanghai Forum in 2000.
He published more than 100 articles, monographs and books, some in Journal of Accounting Research, Journal of Accounting and Economics, Accounting Review, Review of Accounting Studies, Contemporary Accounting Research, Journal of Finance,International Economic Review, Review of Economics and Statistics, and Journal of Business. He won the Eric Sternberg Research Award in 1990 and 2001, the National Excellence Award from the PIA in 1991, Freeman Distinguished Service Award in 1993, Tulane EMBA Outstanding Teaching Award, 1994-1999, and University Distinguished Teaching Award at Tsinghua in 2004 and 2005 .
He has given lectures in Australia, Canada, China, England, France, Hong Kong, Finland, Hungary, India, Italy, Japan, Korea, Mexico, Netherlands, Norway, Singapore, Spain, Taiwan, and U.S. He has served as a consultant to U.S. Department of Energy, U.S. Department of Commerce, Oak Ridge National Laboratory, United Nations, and Chinese Academy of Sciences. He has served in the Financial Accounting Standard Committee, Notable Contribution to Accounting Literature Award Committee, Competitive Manuscript Award Committee, John R. Wildman Medal Award Committee, International Exchange Committee, and Accounting Professional Examination Committee for the American Accounting Association. He is serving in several corporate boards in mainland China and Hong Kong. He is listed in Who's Who in the World, Who's Who in Finance and Industry,Who's Who in Hong Kong, and International 5000.
Selected Publications:
1. "On the Pricing of Corporate Debt," Journal of Finance, December 1981, pp. 1187‑1189.
2. "Capital Mobility, Economic Policy and Balance of Payments," Weltwirtschaftliche Archiv, December 1982, pp. 622-639.
3. "Capital Movements, Growth, and Balance of Payments," Journal of Macroeconomics, Vol. 4, No. 4, Fall, 1982, pp. 433-448.
4. "On the Speed of Adjustment of Financial Ratio: An Error‑in‑Variable Problem," Journal of Accounting Research, Autumn, 1984. pp. 776‑781.
5. "Stochastic Properties of Cross‑sectional Financial Data," Journal of Accounting Research, Spring, 1985. pp. 213‑227.
6. "Choice of Inventory Accounting Method: A Comparative Analysis of Alternative Hypotheses," Journal of Accounting Research, Fall, 1985. (with David Hsieh). pp. 468‑485.
7. "Market Model Stationarity and the Timing of Structural Change," The Financial Review, November, 1985. pp. 329‑342.
8. "Information Content of Financial Columns," Journal of Economics and Business, March 1986. pp. 27‑39.
9. "The Gibson Paradox and the Monetary Standard," The Review of Economics and Statistics, May, 1986. pp. 189‑196. (with Chris Petruzzi).
10. "A Portfolio Equilibrium Approach to Short‑term Capital Movements in Developing Economies, Rivista Internationale Di Scienze Economiche E Commerciali, October, 1986, pp. 1095‑1105.
11. "Prices, Interest Rates, and Monetary Standard: A Study of the Gibson‑Kitchin Phenomenon," Journal of Macroeconomics, Spring, 1987, pp. 185‑202. (with Chris Petruzzi)
12. "Fundamental Analysis and the Stock Market," Journal of Business Finance and Accounting, Spring, 1987, pp. 131‑141.
13. "A Test of Shiller‑Siegel Hypothesis," Australian Economic Papers, June, 1987. pp. 157‑164. (with Chris Petruzzi)
14. "Accounting Infrastructure and Economic Development," Journal of Accounting and Public Policy, Summer, 1987. pp. 75‑86.
15. "Inventory Accounting and E/P Ratios," Contemporary Accounting Research, 1988, pp. 371‑388.
16. "Capital Budgeting Under Uncertainty: The Issue of Optimal Timing," Journal of Business Finance and Accounting, Summer 1988, pp. 155‑168.
17. "Tax Effect Hypothesis and Inventory Accounting Method," Journal of Business Finance and Accounting, Autumn 1989, pp. 515‑530.
18. "Inventory Accounting Switch and Uncertainty," Journal of Accounting Research, Autumn 1989, pp. 266‑285. (with C.R. Petruzzi).
19. "A VARMA Test on the Gibson Paradox," The Review of Economics and Statistics, 1990, (with Chung Chen), pp. 96‑107.
20. "Structural Changes and the Forecasting of Quarterly Accounting Earnings in the Utility Industry," Journal of Accounting and Economics, (with Chung Chen). No.2, Vol. 13, 1990, pp. 93‑122.
21. "Strategic Information Acquisition in a Duopoly," Southern Economic Journal, Jan 1992, (with C.H. Chang). pp. 750-761.
22. "Stock Market Response to Accounting Information in Oligopoly," Journal of Business, June 1992 (with Gun-ho Joh). pp. 451-472.
23. "A Note on Conditional Heteroscedasticity in the Market Model," Journal of Accounting, Auditing, and Finance, Vo. 7, No. 4, Oct. 1992. (with Diebold and Lim). pp. 141-150.
24. "Financial Ratios and Corporate Endurance: A Case of Oil and Gas Companies" with Contemporary Accounting Research, Spring, 1993. (with Kevin Chen). pp. 667-694.
25. "Optimal Pricing Strategy in Marketing Research Consulting," International Economic Review, 1994 (with Chunhao Chang), pp. 463-478.
26. "Measurement of Business Performance and Tobin's q Theory" Journal of Accounting, Auditing, and Finance, 1995. (with Kevin Chen).
27. "Executive Bonus Plans and Accounting Trade-offs: the Case of the Oil and Gas Industry, 1985-86", Accounting Review, January 1995 (with Kevin Chen), pp. 91-112.
28. “Low Balling, Legal Liabilities, and Auditor Independence” Accounting Review, October 1998 (with Zhaoyang Gu), pp. 533-555.
29. "The 150 Hours Rule" Journal of Accounting and Economics, April 1999. (with Chiawen Liu and Taychang Wang), pp 203-228.
30. "Financial Packaging of IPO Firms in China" Journal of Accounting Research, Spring, 2000. (with J. Aharony and TJ Wong), pp. 103-126.
31. “Abnormal Returns and Expected Managerial Performance of Target Firms” Financial Management, Spring, 2000, (with Aloke Ghosh), pp. 40-52.
32. “Financial Restructuring of State-owned Enterprises in China” Accounting, Organization and Society, March 2001, pp.673-689.
33. "Bayesian Adaptive Stochastic Process Termination," Mathematics of Operations Research, May 2003. (with Inchi Hu), pp. 361-381.
34. “What Determine Volatility of Accruals?” Review of Quantitative Finance and Accounting, 2004 (with Zhaoyang Gu and Joshua Rosett).
35. “Performance, Growth, and Earnings Management,” Review of Accounting Studies, 2006, pp. 305-334 (with Yue Li and Heng Yue).
36. “Government Assisted Earnings Management,” Journal of Accounting and Public Policy, 2008 (with X. Chen and Jin Li)
37. “Regulation of Insider Trading with Possible Presence of Tippees” Review of Quantitative Finance and Accounting. （with Zemin Lu）, 2009
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