Luo He, PhD

Dr. Luo He received her PhD in Accounting from Queen’s University. She also holds a Master of Business Administration degree from Wake Forest University (USA) and a Bachelor of Economics degree from Sichuan University (China). Her research interests include sustainability reporting, financial reporting quality, voluntary disclosure, the impact of regulation on corporate disclosure, and corporate governance. Her work has been published in peer-reviewed journals such as Journal of Business Finance & Accounting, European Accounting Review, Emerging Markets Review, and Accounting Perspectives. Her research has received grants from both provincial (FQRSC) and national (SSHRC) research funding agencies. At the John Molson School of Business, she has taught Accounting Theory (Accounting in Society), Financial Reporting I & II, and Introductory Financial Accounting at the undergraduate level, as well as Emerging Topics in Accounting Research (co-instructor) at the doctoral level.

Education

PhD (Queen's University)

Areas of expertise

• Sustainability/ESG/CSR reporting
• Financial reporting quality
• Voluntary disclosure
• The impact of regulation on corporate disclosure
• Corporate governance

Chourou, L., He, L., & Zhong, L. 2020. Does Religiosity Enhance the Quality of Management Earnings Forecasts? Journal of Business Finance & Accounting, 47 (7–8), 910–948.

Guo, M., He, L., & Zhong, L. 2018. Business Groups and Corporate Social Responsibility: Evidence from China. Emerging Markets Review, 37, 83–97.

He, L., & Thornton, D. 2013. The Impact of Disclosures of Internal Control Weaknesses and Remediations on Investors’ Perceptions of Earnings Quality. Accounting Perspectives, 12 (2), 101–139.

He, L., Labelle, R., Piot, C., & Thornton, D. 2009. Board Monitoring, Audit Committee Effectiveness, and Financial Reporting Quality: Review and Synthesis of Empirical Evidence. Journal of Forensic & Investigative Accounting, 1 (2).  (Top-Ten Download List of “All Time Top Papers” on SSRN for Forensic Accounting eJournal, 2018; authors ranked in the Top 10% of Authors on SSRN by downloads, 2017–2019.)

He, L., Labelle, R., Piot, C., & Thornton, D. 2006. Gouvernance et qualité de l’information financière, Deuxième partie (Governance and Financial Reporting Quality, Part Two). Gestion, revue internationale de gestion, 30 (4), 27−32.

He, L., Labelle, R., Piot, C., & Thornton, D. 2005. Gouvernance et qualité de l’information financière, Première partie (Governance and Financial Reporting Quality, Part One). Gestion, revue internationale de gestion, 30 (3), 28−40.

Research Grants:

Fonds Québécois de la Recherche sur la Société et la Culture (FQRSC), sole applicant – Établissement de Nouveaux Professeurs-Chercheurs, $36,247, for 2012−2016.

Social Sciences and Humanities Research Council (SSHRC) of Canada, co-applicant (principal investigator: Daniel Thornton, Queen’s University), $70,160, for 2011−2015.