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Le Luo is an Associate Professor in the Department of Accounting and Corporate Governance at Macquarie University, specializing in corporate sustainability and carbon accounting. Her recent research projects examine how businesses and capital market participants adapt to new environmental regulations and standards and encourage and assist businesses with carbon disclosure, assurance, management, and performance.

With significant contributions to her field, she has authored two book chapters and over 40 papers in prestigious journals such as the Review of Accounting Studies, European Accounting Review, British Accounting Review, Journal of Banking and Finance, Energy Economics, Accounting and Business Research, ABACUS, Business Strategy and the Environment, Journal of International Accounting Research, the International Journal of Accounting, Australian Journal of Management, Journal of Contemporary Accounting and Economics, Accounting and Finance. Her research is widely recognized, featuring among the most downloaded and cited works. From 2021 to 2023, she was ranked in the top 2% of scientists in Accounting by a Stanford University study led by Prof. John Ioannidis.


Her research has had a profound impact on policymaking, receiving citations from prestigious entities such as the European Central Bank, the Publications Office of the European Union, and the Bank for International Settlements. In addition, organizations like the Women's Environment & Development Organization, the German Federal Environment Agency, and The Wuppertal Institute for Climate, Environment, and Energy have acknowledged her work. Her contributions are also recognized by the Bank of Spain, Fondazione Eni Enrico Mattei, the European Parliamentary Research Service, and the European Parliament Plenary, underscoring the widespread influence of her research on environmental and economic policies.


Le also contributes as an ad-hoc reviewer for over 40 leading journals, including Natural Climate Change, Contemporary Accounting Research, Journal of Strategic Information Systems, British Accounting Review, European Accounting Review, Accounting, Auditing & Accountability Journal, Journal of Business Ethics, Journal of Business Finance and Accounting, Global Environmental Change etc.


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