RSA journal publications February 2021

Accounting publications

RSA would like to congratulate the following staff and student for their recent journal acceptances. 



Tracy Wang for the acceptance of her paper “Academy fellow independent directors and innovation” (co-authors: S Li, Y Quan, G Tian, Stella Wu) in the Asia Pacific Journal of Management.

“Drawing on human capital theory, this paper develops a contingency approach to explore how independent directors’ scarce human capital affects innovation investment intensity and innovation outputs in the Chinese context.”




Janet Lee and Rebecca Tan for their paper “The diffusion of sustainability key performance indicators in a developing country context” (other co-authors: P Thoradeniya, A Ferreira) in Accounting, Auditing & Accountability

“Drawing upon Abrahamson's (1991) typology of innovation diffusion, this study aims to investigate the factors underpinning diffusion of sustainability key performance indicators (SKPIs) in a developing country.”



tracy-kun-wang_Guqiang Luo

Tracy Wang and Guqiang Luo (PhD student) for their paper “Corporate social responsibility, investor protection, and the cost of equity: Evidence from East Asia” (other co-authors: F Kartik, W Wang) in Emerging Markets Review.

“The paper documents that corporate social responsibility (CSR) activities increase the cost of equity in East Asia. Further, the effect is driven by economies with weak investor protection.”