研究兴趣和领域

碳会计，环境会计，企业社会责任，公司治理，国家文化

教育经历

博士，会计，西悉尼大学

硕士，管理学，上海财经大学

学士，数学与应用数学，上海师范大学

工作经历

2021.2 至今麦考瑞大学（Macquarie University）

2014.1-2020.1 纽卡斯尔大学（University of Newcastle）

科研项目与发表

Book chapter

He, R., Luo, L., & Tang, Q. (2020). Usefulness of corporate carbon information for decision-making. In K. R. Balachandran (Ed.), Information to facilitate efficient decision making: Big data, blockchain and relevance. World Scientific Publishers, forthcoming.

Peer-Refereed Journal Papers

1. Luo, L., Wu, H. and Zhang, C. CEO compensation, incentive alignment and carbon transparency. The paper has been submitted to Journal of International Accounting Research (ABDC rank: A), https://doi.org/10.2308/JIAR-2020-032.

2. Zhou, Y., L. Luo and H. Shen. Community Pressure, Regulatory Pressure, and Corporate Environmental Performance. Australian Journal of Management (ABDC rank: A)

3. He, R., L. Luo, A. Shamsuddin and Q. Tang. The Value Relevance of Corporate Carbon Abatement Investment: A comparative analysis of the US, the UK and Australia. European Accounting Review (ABDC rank: A*) https://doi.org/10.1080/09638180.2021.1916979 

4. Yang, H., Luo, L. and Bhattacharyya, A. Mandatory Environmental Reporting in Australia: An In-depth Analysis of Quantity and Quality. ABACUS (ABDC rank: A), http://doi.org/10.1111/abac.12231.

5. He, R., L. Luo, A. Shamsuddin and Q. Tang. Corporate Carbon Accounting: A Literature Review of Carbon Accounting Research from the Kyoto Protocol to Paris Agreement. Accounting and Finance (ABDC rank: A), https://doi.org/10.1111/acfi.12789.

6. You, J., X. Wu, L. Luo, H. Shen and X. Tan. New Business as a Bargaining Factor in Audit Pricing: Evidence from Emissions Trading Schemes. Accounting and Business Research (ABDC rank: A), https://www.tandfonline.com/doi/full/10.1080/00014788.2021.1874265.

7. Shrestha, P., Choi, B. and L. Luo. Carbon Management System and Corporate Financial Performance. The International Journal of Accounting (ABDC rank: A, forthcoming)

8. Shen, H, H. Wu, W. Long and L. Luo. Environmental performance of firms and access to bank loans. The International Journal of Accounting (ABDC rank: A). https://doi.org/10.1142/S1094406021500074.

9. Luo, L. and Q. Tang. Corporate Governance and Carbon Performance: Role of Carbon Strategy and Awareness of Climate Risk. Accounting and Finance (ABDC rank: A), https://doi.org/10.1111/ACFI.12687.

10. Choi, B., L. Luo and P. Shrestha (2021). Value Relevance of Carbon-Emission Information of Australian Listed Companies. Australian Journal of Management, 46 (1), 3-23. https://doi.org/10.1177/0312896220918642 (ABDC rank: A)

11. Choi, B. and L. Luo (2021). Does the market value greenhouse gas emissions? Evidence from multi-country firm data. British Accounting Review (ABDC rank: A*), https://doi.org/10.1016/j.bar.2020.100909.

12. Datt, R., L. Luo and Q. Tang (2020). Corporate Choice of Providers of Voluntary Carbon Assurance. International Journal of Auditing, 24 (1), 145-162. https://doi.org/10.1111/ijau.12184 (ABDC rank: A)

13. Luo, L. and Wu, H. (2019). Voluntary carbon transparency: A substitute for or complement to financial transparency? Journal of International Accounting Research, 18 (2), 65-88. https://doi.org/10.2308/jiar-52421 (ABDC rank: A; a top cited article in 2019-2020)

14. Datt, R., L. Luo and Q. Tang (2019). Corporate voluntary carbon disclosure strategy and carbon performance in USA. Accounting Research Journal, 32(3), 417-435. https://doi.org/10.1108/ARJ-02-2017-0031 (ABDC rank: B).

15. Datt, R., Luo, L. and Tang, Q. (2019). The impact of legitimacy threat on the choice of external carbon assurance: Evidence from the United States. Accounting Research Journal, 32 (2), 181-202. https://doi.org/10.1108/ARJ-03-2017-0050 (ABDC rank: B) 

16. L. Luo. 2019. The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance. Accounting and Finance, 59 (2), 1235-1264. https://doi.org/10.1111/acfi.12267 (ABDC rank: A; A top cited paper during 2019-2020)

17. Datt, R., Luo, L., Tang, Q. and Mallik, G. (2018). An international study of determinants of voluntary carbon assurance. Journal of International Accounting Research, 17 (3), 1-20. https://doi.org/10.2308/jiar-52221 (ABDC rank: A)

18. Luo, L., Q. Tang and J. Peng. 2018. The direct and moderating effects of power distance on carbon transparency: An international investigation of cultural value and corporate social responsibility. Business Strategy and the Environment, 27(8), 1546-1557. https://doi.org/10.1002/bse.2213 (ABDC rank: A; Ranking: 8/116 (Environmental Studies); Impact Factor: 6.381)

19. Jiang, Y. and Luo, L. (2018). Market reactions to environmental policies: Evidence from China. Corporate Social Responsibility and Environmental Management, 25(5), 889-903. https://doi.org/10.1002/csr.1505 (ABDC rank: C; Ranking: 19/123 (Environmental Studies); Impact Factor: 4.542)

20. Tang, Q. and Luo, L. (2016). Corporate ecological transparency: Theories and empirical evidence. Asian Review of Accounting, 24 (4), 498-524. https://doi.org/10.1108/ARA-01-2015-0007 (ABDC rank: B; Highly Commended paper in the 2017 Emerald Literati Network Awards for Excellence)

21. Luo, L. and Tang, Q. (2016). The determinants of the quality of corporate carbon management systems: An international study. The International Journal of Accounting, 51(2), 275-305. https://doi.org/10.1016/j.intacc.2016.04.007 (ABDC rank: A)

22. Luo, L. L. and Tang, Q. (2016). Does national culture influence corporate carbon disclosure propensity? Journal of International Accounting Research, 15 (1), 17-47. https://doi.org/10.2308/jiar-51131 (ABDC rank: A)

23. Liao, L., Luo, L. and Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. British Accounting Review, 47(4), 409–424. https://doi.org/10.1016/j.bar.2014.01.002 (ABDC rank: A*; one of the most cited articles published and most downloaded in The British Accounting Review).

24. Luo, L. and Tang, Q. (2014). Does voluntary carbon disclosure reflect underlying carbon performance? Journal of Contemporary Accounting & Economics, 10(3), 191-205. https://doi.org/10.1016/j.jcae.2014.08.003 (ABDC rank: A)

25. Luo, L. and Tang, Q. (2014). Carbon tax, corporate carbon profile and financial return. Pacific Accounting Review, 26(3), 351-373. (ABDC rank: B) https://doi.org/10.1108/PAR-09-2012-0046 

26. Tang, Q. and Luo, L. (2014). Carbon management systems and carbon mitigation. Australian Accounting Review, 24(1), 84-98. (ABDC rank: B) https://doi.org/10.1111/auar.12010 

27. Luo, L., Tang, Q. and Lan, Y. C. (2013). Comparison of propensity for carbon disclosure between developing and developed countries. Accounting Research Journal, 26(1), 6-34. https://doi.org/10.1108/ARJ-04-2012-0024 (ABDC rank: B; the Emerald Outstanding Paper; the most cited papers from this title)

28. Luo, L., Lan, Y. C. and Tang, Q. (2012). Corporate incentives to disclose carbon information: Evidence from the CDP Global 500 report. Journal of International Financial Management & Accounting, 23(2), 93-120. https://doi.org/10.1111/j.1467-646X.2012.01055.x (ABDC rank: B)

社会服务

AFAANZ CSR technical committee member

20多个杂志的匿名审稿人，其中包括Nature Climate Change, Journal of Strategic Information Systems, Global Environmental Change, European Accounting Review, British Accounting Review, Accounting, Auditing & Accountability Journal, ABACUS,

Corporate Governance: An International Review, The International Journal of Accounting, Accounting and Finance, Australian Journal of Management, Business Strategy and the Environment, International Journal of Auditing, Advances in Accounting