Projects per year
Personal profile
Biography
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 50 papers in prestigious journals such as the Review of Accounting Studies, European Accounting Review, British Accounting Review, Journal of Banking and Finance, Journal of Business Finance & Accounting, Energy Economics, Accounting and Business Research, ABACUS, Journal of Accounting, Auditing and Finance, 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 2024, 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.
My research and work supports the attainment of the following Sustainable Development Goals (SDGs):
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Climate Litigation Risk: AI-Enhanced Greenwashing Detection
Siu, K., Zhou, C., Alam, S., Gao, M., Luo, L., Marrone, M., Sofronov, G., Smith, T. & Xu, Q.
Project: Research
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Value of Integrating Climate Risk Across the Business
Singh, A., Luo, L., Zhou, C., Hurley, H., Lemmens, M. & Shroff, M.
1/09/24 → 31/03/25
Project: Research
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DFCRC 24: Sustainable finance research brief 2: Impact disclosure
10/05/24 → 2/08/24
Project: Research
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ASSA-CASS JAP: A comparative study of provincial ecological compensation policies and measures of carbon emission reduction between China and Australia
Luo, L. & Liao, M.
2/03/20 → 31/12/20
Project: Other
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Actions speak louder than words: environmental law enforcement and audit fees
Wu, X., Luo, L. & You, J., Mar 2025, In: Review of Accounting Studies. 30, 1, p. 519-574 56 p.Research output: Contribution to journal › Article › peer-review
10 Citations (Scopus) -
A global study of climate uncertainty and carbon assurance
Luo, L. & Zhang, J., Jul 2025, In: British Accounting Review. 57, 4, p. 1-20 20 p., 101425.Research output: Contribution to journal › Article › peer-review
Open AccessFile5 Citations (Scopus)16 Downloads (Pure) -
Carbon disclosure and firm idiosyncratic risk: international evidence
Choi, B., Cui, L., Li, S. & Luo, L., 14 Jun 2025, (E-pub ahead of print) In: The International Journal of Accounting.Research output: Contribution to journal › Article › peer-review
1 Citation (Scopus) -
Carbon emission trading scheme and carbon performance: The role of carbon management system
Jiang, Y., Luo, L., Tsang, A. & Zhang, Y., May 2025, In: British Accounting Review. 57, 3, p. 1-30 30 p., 101492.Research output: Contribution to journal › Article › peer-review
Open AccessFile3 Citations (Scopus)19 Downloads (Pure) -
Carbon management ability and climate risk exposure: An international investigation
Luo, L., Zhang, J. & Zheng, C., Apr 2025, In: Journal of Banking and Finance. 173, p. 1-24 21 p., 107415.Research output: Contribution to journal › Article › peer-review
Open AccessFile169 Downloads (Pure)