Le (Laura) Luo

Lecturer

Newcastle Business School, University of Newcastle

Tel: +61 2 8262 6417

Email: laura.luo@newcastle.edu.au or laura.le.luo@gmail.com

Research Interests: Carbon accounting; carbon disclosure; carbon performance; carbon assurance/auditing; carbon tax; emission trading scheme; carbon management system; corporate governance; national culture

Education

PhD, Accounting, March 2010 – September 2014, Western Sydney University;

Master, Accounting, September 2008-January 2010, Shanghai University of Finance and Economics

Bachelor, Mathematics and Applied Mathematics, September 2004 – June 2008, Shanghai Normal University

Peer-Refereed Journal Papers

1.Tang, Q. and L. Luo. 2016. “Corporate Ecological Transparency: Theories and Empirical Evidence”, Asian Review of Accounting, forthcoming.

2.Jiang, Yan, Q. Tang and L. Luo. 2016. “Do firms “green wash’”carbon information? Evidence from S&P 500?”, Journal of Business and Economics, forthcoming.

3.Luo, L. and Q. Tang 2016. “The Determinants of the Quality of Corporate Carbon Management Systems: An International Study”, The International Journal of Accounting, forthcoming.

4.Luo, L. and Q. Tang 2016. “Does National Culture Influence Corporate Carbon Disclosure Propensity?”, Journal of International Accounting Research, forthcoming, Volume 15 issue 1, pp. 17-47.

5.Liao, L., Luo, L. and Q. Tang. 2015. “Gender Diversity, Board Independence, Environmental Committee and Greenhouse Gas Disclosure”, British Accounting Review, Volume 47 issue 4, pp. 409–424.

6.Luo, L. and Q. Tang. 2014.“Does Voluntary Carbon Disclosure Reflect Underlying Carbon Performance?” Journal of Contemporary Accounting and Economics, Volume 10 issue 3, pp.191-205.

7.Luo, L. and Q. Tang. 2014. “Carbon Tax, Corporate Carbon Profile and Financial Return”, Pacific Accounting Review, Volume 24 issue 3, pp. 351-373.

8.Tang, Q. and L. Luo. 2014. “Carbon Management System and Carbon Mitigation”, Australian Accounting Review, Volume 24 issue 1, pp.84–98.

9.Luo, L., Q. Tang and Y.-C. Lan. 2013. “Comparison of Propensity for Carbon Disclosure between Developing and Developed Countries: A Resource Constraint Perspective”, Accounting Research Journal, Volume 26 issue 1, pp.6–34.

10.Luo, L., Y. Lan, and Q. Tang. 2012. “Corporate Incentives to Disclose Carbon Information: Evidence from the CDP Global 500 Report”, Journal of International Financial Management & Accounting. Volume 23, issue 2, pp.93-120.

Conference Papers

1.Luo, L. and Q. Tang An International Examination of the Trustworthiness of Corporate Voluntary Carbon Disclosure. The paper will be presented in Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference from 3-5 July 2016 in Gold Coast, Australia.

2.Luo, L., L. Liao and Q. Tang. The Effectiveness of Board in Controlling Carbon Emissions: Evidence from UK 350 Companies. The paper was presented in Journal of Contemporary Accounting and Economics (JCAE) Annual Symposium from 7-8 January 2016 in Thailand.

3.Jiang, Y., Q. Tang and L. Luo. Do firms “green wash” carbon information? Evidence from S&P 500. The paper was presented in the 2nd International Conference on CSR, Sustainability, Ethics & Governance: Building New Bridges between Business and Society from 29 -31 July 2015 in Nanjing.

4.Luo, L., L. Liao and Q. Tang. The Effectiveness of Board in Controlling Carbon Emissions: Evidence from UK 350 Companies.?The paper was presented at the 38th Annual Congress of the European Accounting Association from 28-30 April 2015 in Glasgow.

5.Jiang, Y., L. Luo and J. Wu. Carbon Disclosure and Cost of Capital. The paper was presented in a Parallel Session (PS) at the Chinese Accounting Association Annual Conference in 25-26 October 2014 in Nanjing.

6.Luo, L. and Q. Tang. A Global Investigation and Assessment of Corporate Carbon Management Systems (CMS): Motivation, Actions and Outcome. The paper was presented in the American Accounting Association annual conference from 2-6 August 2014 in Atlanta.

7.Luo, L. and Q. Tang. The Determinants of the Quality of Corporate Carbon Management Systems: An International Study. The paper was presented in the Illinois International Journal of Accounting Symposium from July 17-20, 2014 in S?o Paulo, SP, Brasil.

8.Luo, L. and Q. Tang. The Impact of National Culture on Voluntary Carbon Disclosure: Evidence from Carbon Disclosure Project (CDP) 2011. The paper was presented in a research forum (RF) at the 36th Annual Congress of the European Accounting Association from 6-8 May 2013 in Paris.

9.Liao, L., L. Luo and Q. Tang. Board Diversity, Independence and Carbon Transparency. The paper was presented in a research forum (RF) at the 36th Annual Congress of the European Accounting Association from 6-8 May 2013 in Paris.

10.Luo, L. and Q. Tang. Carbon Management System and Carbon Reduction Performance. The paper was presented at the RMIT Accounting for Sustainability Conference held by RMIT University on 28 May 2012.

11.Luo, L., Y.-C. Lan and Q. Tang Corporate Incentives to Disclose Carbon Information: Evidence from Global 500. The paper was presented at 2nd World Accounting Frontiers Series Conference in Western Sydney University held 9th -10th December 2010.

12. Y. Lan, L. Lu, L. Luo, Q. Tang and S. Yu. Corporate Voluntary Disclosure of Greenhouse Gas Emission in Australia. The paper was presented at the International Conference on Accounting and Information Technology at National Chung Cheng University in Taiwan, 2010.

13. Luo, L. and K. Zhu. Tax Costs of Cash Dividends: Evidence from Empirical Study. The paper was presented the 2nd International forum On China Accounting and Finance, Nanjing, November 2009.

Award and Recognition

2014Winner of the Emerald Award for the 2013 best paper published in Accounting Research Journal.

2010The first prize winner of School of Business in the UWS 3 Minute Thesis competition (Prize $500)

2008Outstanding Graduate Award of Shanghai

2006Excellent Student Award of Shanghai

2006-2007Excellent Student Award of Shanghai Normal University

Scholarship

2009The Second-Class People’s Scholarship in Shanghai University of Finance and Economics

2007The First-Class Scholarship of Shanghai Government

2006-2007The First-Class Scholarship of Shanghai Normal University

2005-2006The First-Class Scholarship of Shanghai Normal University