Professor Louise Lu

RSA

Research School of Accounting

Position
Professor & Convenor of HDR
Email
louise.lu@anu.edu.au
Phone number
+61 2 612 54859
Office
Room 1030, PAP Moran Bld (26B)
Link
https://researchportalplus.anu.edu.au/en/persons/louise-lu
Research areas

Financial accounting; Corporate social responsibility; Corporate finance.

Biography

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 Research, The Accounting Review, Accounting, Organisations and Society, Strategic Management Journal, Journal of Management, Research Policy, Auditing: A Journal of Practice & Theory, Journal of Corporate Finance, Journal of Accounting and Public Policy, European Accounting Review, The British Accounting Review, Journal of Business Finance and Accounting, Journal 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. https://www.ecrsn.com/

View ORCID profile

Research publications

Selected Publications:

2024. "Government Spending and CEO Equity Incentives:  Evidence from Changes in U.S. Senate Committee Chairs" with Xuejun Jiang, Jeong-Bong Kim and Yangxin Yu. Journal of Accounting and Public Policy, forthcoming.

2024. "Patent litigation and narrative R&D disclosures: Evidence from the adoption of anti-troll legislation" with Rui Huang, Jeong-Bon Kim, Dongyue Wang and Yangxin Yu. Research Policy, forthcoming.

2024. "Economic Policy Uncertainty and Firms’ Non-GAAP Reporting" with Xia Chen, Xuejun Jiang and Yangxin Yu. European Accounting Review, forthcoming.

2024. "Local community's social capital and CEO pay duration" with Zhenjiang Gu, Jeong Bon Kim and Yangxin Yu. Journal of Business Finance and Accounting, forthcoming.

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:

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Research grants and awards

Awards

  • 2024 Peter Brownell Manuscript Award;
  • 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

  • Keynote speaker, 2024 JCAE Mid-Year Symposium
  • Deputy editor, Accounting and Finance
  • Associate Editor, Journal of Contemporary Accounting and Economics
  • Associate Editor, Emerging Markets Review
  • Mentor for the ANU NECTAR Mentoring Program
  • Founder and convenor of Early Career Researchers Support Network (ECRSN) https://www.ecrsn.com/

Teaching

  • BUSN8801 Commerce Research Report
  • BUSN7005 Contemporary Issues in Accounting
  • BUSN3001 Accounting Theory