麻花星空mv

（访问时间：2017.2-2017.5）

Le (Laura) Luo

Lecturer
Newcastle Business School, University of Newcastle
Address: Level 2, 55 Elizabeth Street, Sydney, NSW 2000, Australia
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
1. PhD (University of Western Sydney) (March 2010 – September 2014);
Major: Accounting.
Thesis Supervisors: Professor Qingliang Tang, Professor Bobby Banerjee, and
Associate Professor Anne Abraham.
Thesis Title: Voluntary Carbon Disclosure and Carbon Performance: Evidence
from Global 500
2. Master Degree (Shanghai University of Finance and Economics) (September
2008-January 2010)
Major: Accounting.
Thesis Supervisor: Professor Kai Zhu.
Thesis Title: Tax costs of cash dividends: evidence from empirical study
3. Bachelor Degree (Shanghai Normal University) (September 2004 – June 2008)
Major: Mathematics and Applied Mathematics
Major GPA: 3.94 / 4.0, ranked the first
Employment

2
Peer-Refereed Journal Papers
1. 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 (ABDC rank: A).
2. Luo, L. and Q. Tang 2016. “Does National Culture Influence Corporate Carbon
Disclosure Propensity?”, Journal of International Accounting Research,
forthcoming, DOI: http://dx.doi.org/10.2308/jiar-51131 (ABDC rank: A).
3. Tang, Q. and L. Luo. 2016. “Corporate Ecological Transparency: Theories and
Empirical Evidence”, Asian Review of Accounting, forthcoming (ABDC rank: B).
4. 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 (ABDC rank: A).
5. 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 (ABDC rank: A).
6. Luo, L. and Q. Tang. 2014. “Carbon Tax, Corporate Carbon Profile and Financial
搁别迟耻谤苍”, Pacific Accounting Review, Volume 24 issue 3, pp. 351-373 (ABDC
rank: B).
7. Tang, Q. and L. Luo. 2014. “Carbon Management System and Carbon Mitigation”,
Australian Accounting Review, Volume 24 issue 1, pp.84–98 (ABDC rank: B).
8. Luo, L., Q. Tang and Y.-C. Lan. 2013. “Comparison of Propensity for Carbon
Disclosure between Developing and Developed Countries: A Resource Constraint
笔别谤蝉辫别肠迟颈惫别”, Accounting Research Journal, Volume 26 issue 1, pp.6–34 (ABDC
rank: B).
9. 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 (ABDC
rank: B).
Chinese E-Journal paper
1. Luo, L (2009). Tax costs of cash dividends: evidence from empirical study.
Accounting and Finance. Volume 2, available at:
http://www.sinoss.net/qikan/2011/0130/9498.html
Research Grants
1. The chief investigator for the research project ‘Value Relevance of Corporate
Carbon Performance and Carbon Management System’, funds from the
University of Newcastle (amount: $5,000), 2014.
2. One of the chief investigators for the research project “Carbon Disclosure,
Carbon Performance and Market Reaction: Evidence From Chinese Companies',
funding from the National Natural Science Foundation of China (amount:
￥540,000, Project number: 71272237), 2012.
3
Working Papers
1. Luo, L. “An international examination of the trustworthiness of corporate
voluntary carbon disclosure”, submitted to Journal of Accounting and Public
Policy (ABDC rank: A, currently under the first-round review).
2. Datt, R., G. Donleavy, Q. Tang and L. Luo. “Corporate Carbon Opacity and
Voluntary GHG Statement Assurance”, submitted to British Accounting Review
(ABDC rank: A, currently under the first-round review).
3. Luo, L., L. Liao and Q. Tang. “The Effectiveness of Board in Controlling Carbon
Emissions: Evidence from UK 350 Companies”.
4. Luo, L., Q. Tang and S. Grey. “The Impact of Power Distance on the Relationship
between Carbon Disclosure and Carbon Performance”
Refereed Conference Papers
1. The Effectiveness of Board in Controlling Carbon Emissions: Evidence from UK
350 Companies (With L. Liao and Q. Tang). The paper was presented in Journal of
Contemporary Accounting and Economics (JCAE) Annual Symposium from 7-8
January 2016 in Thailand.
2. The Effectiveness of Board in Controlling Carbon Emissions: Evidence from UK
350 Companies (With L. Liao and Q. Tang). The paper was presented in a Parallel
Session (PS) at the 38th Annual Congress of the European Accounting Association
from 28-30 April 2015 in Glasgow.
3. A Global Investigation and Assessment of Corporate Carbon Management Systems
(CMS): Motivation, Actions and Outcome (With Q. Tang). The paper was
presented in the American Accounting Association from 2-6 August 2014 in
Atlanta.
4. The Determinants of the Quality of Corporate Carbon Management Systems: An
International Study. Presented in the Illinois International Journal of Accounting
Symposium from July 17-20, 2014 in S?o Paulo, SP, Brasil.
5. The Impact of National Culture on Voluntary Carbon Disclosure: Evidence from
Carbon Disclosure Project (CDP) 2011 (With Q. Tang). 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.
6. Board Diversity, Independence and Carbon Transparency (With L. Liao and Q.
Tang). 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.
7. Carbon Management System and Carbon Reduction Performance (With Q. Tang).
The paper was presented at the RMIT Accounting for Sustainability Conference
held by RMIT University on 28 May 2012.
8. Corporate Incentives to Disclose Carbon Information: Evidence from Global 500
(with Q. Tang and Y.-C. Lan). The paper was presented at 2nd World Accounting
Frontiers Series Conference in University of Western Sydney held 9th -10th
December 2010.
9. Corporate Voluntary Disclosure of Greenhouse Gas Emission in Australia (with Y.
Lan, L. Lu, Q. Tang and S. Yu). The paper was presented at the International
Conference on Accounting and Information Technology at National Chung Cheng
University in Taiwan, 2010.
10.Tax Costs of Cash Dividends: Evidence from Empirical Study (with K. Zhu). 2nd
International forum On China accounting and Finance, Nanjing, November 2009.
4
Seminar and Colloquium Papers
1. The Role and Conditions of Utilising Voluntary Carbon Disclosure: Evidence from
Global 500 Companies. Presented in accounting research seminar in University of
Newcastle, 10 April 2015.
2. The Determinants of the Quality of Corporate Carbon Management Systems: An
International Study. Presented in accounting research seminar in Wuhan University,
8th Dec 2014; Shanghai Marine University, 20th Dec 2014 and Nanjing University
of Finance and Economics, 29th Dec 2014.
3. The Impact of National Culture on Voluntary Carbon Disclosure Propensity.
Presented in accounting research seminar in Xiamen University, 17th Dec 2014.
4. A Global Investigation and Assessment of Corporate Carbon Management
Systems: Determinants and Effectiveness. Presented in accounting research
seminar in University of Sydney, 7th August 2013.
5. The relationship between voluntary carbon disclosure and performance: evidence
from Global 500. Presented at UWS School of Business- Postgraduate Research
Student Colloquium, 5th July 2013.
6. A Global Investigation and Assessment of Corporate Carbon Management
Systems: Motivation and Effectiveness. Presented in Accounting research seminars
in University of Technology, Sydney, 6th May 2013.
7. Board Diversity, Independence and Carbon Transparency. Presented at the seminar
held by School of Accounting and Finance, University of Wollongong, 30th
November 2012.
8. Does Voluntary Carbon Disclosure Reflect Underlying Carbon Performance?
Evidence from Australia. Presented at UWS School of Business- Postgraduate
Research Student Colloquium, 6th November 2012.
9. Carbon Management System and Carbon Mitigation (With Q. Tang). Paper has
been presented at the Seminar held by University of Adelaide on 9 March 2012 and
by University of Western Sydney on 30 October 2012.
10.Corporate Incentives to Disclose Carbon Information: Evidence from Global 500.
Presented at UWS College of Business & Law - Postgraduate Research Student
Colloquium, 7th November 2011.
11.Carbon Reduction Performance and Voluntary Disclosure of Carbon Information.
Presented at 2011 AFAANZ Doctoral Symposium, Darwin, from 29th June to 1st
July 2011.
Professional Memberships
Member, American Accounting Association
Member, European Accounting Association
Member, Accounting and Finance Association of Australia and New Zealand
5
Academic Experience
Research Assistant
1. Mini-Post Doctor/Research Associate: Project title: ‘A Global Investigation and
Assessment of Corporate Carbon Management Systems (CMS): Motivation,
Actions and Outcome”, funded by University of Western Sydney from October
2013 to December 2013.
2. Research assistant for the project 'Australian Corporate Environmental
Performance: Investor Reactions and Firm Carbon Reduction Programs', funding
from the College of Business Research Grants Scheme, University of Western
Sydney, 2011.
3. Research assistant for the project 'Ownership Concentration and Financial
Reporting Quality: International Evidence', funding from the Faculty of Economics
& Business, University of Sydney, 2010.
Teaching
1. Lecturer for Financial Accounting 3 (PACC 6005) and Business Decision Making
(PACC6008), 2014 - 2016, University of Newcastle.
2. Guest Lecturer for Accounting Theory and Applications (Post-Graduate), 200401,
10 October 2013, University of Sydney.
3. Tutor for Accounting Information for Managers (AIM), 200101, Spring 2013,
University of Western Sydney.
4. Guest Lecturer for International Accounting, ACCT6002, Winter School 3 & 6
July 2013, University of Sydney.
5. Teaching Assistant of Professor Jiang Yihong, Shanghai University of Finance
and Economics, Accounting, 2009.
Reviewer
Australian Accounting Review
American Accounting Association Annual Conference
Examiner
Honours Thesis, University of Newcastle
Award and Recognition

Scholarship

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