Shirley Lu

Shirley Lu is an assistant professor in the Accounting and Management Unit. She teaches the Financial Reporting and Control course in the MBA required curriculum.

Professor Lu conducts research in the area of Corporate Social Responsibility (CSR) disclosure, with a focus on topics related to climate change and gender diversity. Her research aims to evaluate firm’s CSR performance, understand CSR measurements and ratings, and investigate institutional frameworks that facilitate CSR disclosures. Some of her works examine the bonding mechanisms of green bonds, and the credibility of CSR disclosures and ESG scores.

Professor Lu earned a PhD in accounting and an MBA from the University of Chicago. She earned a BS in accounting and finance, and a MS in accounting, both from New York University.

Journal Articles

• Liu, Lisa Yao, and Shirley Lu. "The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID-19." Journal of Accounting Research (forthcoming). (Pre-published online January 23, 2023.) View Details

Working Papers

• Huang, June, and Shirley Lu. "ESG Performance and Voluntary ESG Disclosure: Mind the (Gender Pay) Gap." SSRN Working Paper Series, No. 3708257, May 2022. View Details
• Lu, Shirley. "The Green Bonding Hypothesis: How Do Green Bonds Enhance the Credibility of Environmental Commitments?" SSRN Working Paper Series, No. 3898909, December 2021. View Details

Cases and Teaching Materials

• Lu, Shirley, George Serafeim, and Michael W. Toffel. "Driving Decarbonization at BMW." Harvard Business School Case 123-008, October 2022. View Details

Additional Information

• Personal Website
• CV

Areas of Interest

• accounting
• corporate social responsibility
• disclosure
• diversity