Professor Louise Lu


Research School of Accounting

Professor & Convenor of HDR
Phone number
+61 2 612 54859
Room 1030, PAP Moran Bld (26B)
Research areas

Financial accounting; Corporate social responsibility; Corporate finance.


Louise Lu is a Professor of Accounting. Her research interests are in financial accounting, corporate social responsibility and corporate finance. Louise has previously investigated financial statement comparability, corporate social responsibility, voluntary disclosures, tax avoidance, the value of cash holdings, and stock price crash risks. Her work has been published in leading academic journals including Journal of Accounting and Economics, Journal of Accounting ResearchThe Accounting Review, Accounting, Organisations and SocietyStrategic Management Journal, Journal of ManagementAuditing: A Journal of Practice & Theory, Journal of Corporate FinanceEuropean Accounting Review, The British Accounting ReviewJournal of Business Finance and AccountingJournal of Business Ethics and Accounting and Finance.

Louise is an editorial board member and serves as a Deputy Editor of Accounting and Finance and an Associate Editor of Journal of Contemporary Accounting and Economics and Emerging Markets Review.

Louise is also a founder and a convenor of the Early Career Researchers Support Network (ECRSN), a network that aims to help early-career researchers including Ph.D. students to improve their social wellbeing and academic performance.

View ORCID profile

Research publications

Selected Publications:

2023. "The Opioid Crisis, Employee Health Capital, and Corporate Information Production" with Kathy Wang, Leye Li and Mark Wilson. European Accounting Review, forthcoming.

2023. "CEO equity incentive duration and expected crash risk" with Zhenjiang Gu and Yangxin Yu. The British Accounting Review, forthcoming.

2023. "Government Corruption and Corporate Social Responsibility: An Instrumental Perspective" with Cuili Qian, David Weng and Xuejun Jiang. Journal of Management, forthcoming.

2023. "Flu Fallout: Information Production Constraints and Corporate Disclosure" with Chen Chen, Leye Li and Rencheng Wang. Journal of Accounting Research, forthcoming.

2022. "Corporate Social Responsibility Performance and the Reputational Incentives of Independent Directors" with Eunice Khoo, Youngdeok Lim and Gary Monroe. Journal of Business Finance and Accounting, vol. 49(5-6), pp. 841-881.

2022. "Death is a Law: Death of Former Colleagues and Management Forecasts" with Flora Kuang, Leye Li and Bo Qin. Accounting, Organisations and Society, vol. 102, October.

2021. "Local political corruption and Firm's non-GAAP reporting" with Xia Chen, Xuejun Jiang and Yangxin Yu. Journal of Corporate Finance, vol. 70 October.

2020. "The Impact of the Leahy-Smith America Invents Act on Firms’ R&D Disclosure” with Rui Huang, Leye Li and Steven Wu. European Accounting Review, forthcoming.

2019. "Financial Analyst Coverage and Corporate Social Performance: Evidence from Natural Experiments" with Cuili Qian and Yangxin Yu. Strategic Management Journal, vol. 40, Iss. 13, pp. 2271-2286.

2018. "Analyst Coverage and Expected Crash Risk: Evidence from Exogenous Changes in Analyst Coverage" with Jeong Bon Kim and Yangxin Yu. The Accounting Review, vol. 94, Iss. 4, pp. 345-364.

2018. "Analyst Expertise and the Value of Cash Holding" with Ava Wu. Journal of Business Finance and Accounting, vol. 45, Iss. 9-10, pp. 1352-1375.

2017. "Investment-related Pressure and Audit Risk" with Steven Wu and Yangxin Yu. Auditing, Vol. 36, Iss. 3, pp. 137-157.

2017. "Corporate Social Responsibility Disclosure and the Value of Cash Holdings" with Greg Shailer and Yangxin Yu. European Accounting Review, Vol. 26, Iss. 4, pp. 729-753

2016. "Financial Statement Comparability and Expected Crash Risk" with Jeong Bon Kim, Leye Li and Yangxin Yu.  Journal of Accounting and Economics, Vol. 61, Iss. 2-3, pp. 294-312.

For more publications:

Google Scholar

Research grants and awards


Louise’s research has been funded by funders including AFAANZ.


ANU CBE Best supervisor award, Dec 2020;

AFAANZ Best Paper award, July 2020;

AFAANZ Best Paper award, July 2019;

The Vernon Zimmerman Best Paper, 26th Asian-pacific conference on international accounting issues, October 2014.

Research engagement and outreach

Editorial board member, Accounting and Finance

Deputy editor, Accounting and Finance

Associate Editor, Journal of Contemporary Accounting and Economics

Technical committee member, AFAANZ conference

Mentor for the ANU NECTAR Mentoring Program

Founder and convenor of Early Career Researchers Support Network (ECRSN)


BUSN8801 Commerce Research Report

BUSN7005 Contemporary Issues in Accounting

BUSN3001 Accounting Theory