Lucy W. Lu

Education

Ph.D., University of Texas at Arlington

M.S., University of Nevada, Las Vegas

Biography

FIRST GENERATION STUDENT

Lucy Lu joined Bradley University as an assistant professor in the Department of Accounting in 2014. She has worked in various industries and has work experience in both corporate and public accounting in the areas of auditing, taxation, litigation support, and corporate consolidated financial reporting before joining Bradley. Dr. Lu is a CPA, CMA and CSCA, and a member of the American Accounting Association, Beta Gamma Sigma, and Phi Kappa Phi. Lucy’s hobbies include hiking, bicycling, gardening, reading, and spending time with her family.

Teaching

Dr. Lu has passion for teaching accounting courses. She views learning as a life-long journey and advocates continuous improvement. Her teaching interests are in the areas of financial, managerial, and cost accounting. She taught both undergraduate and graduate accounting courses.

Scholarship

Dr. Lu has been conducting research in sustainability/ESG reporting and assurance, corporate governance, and earnings management. Her work has appeared in American Accounting Association’s journals, such as the Journal of International Accounting Research (JIAR). Her works also appear in Asian Review of Accounting, and International Journal of Disclosure and Governance.

Selected Peer-Reviewed Journal Articles

Lu, L. with Jiao, J. (2025). Do U.S. Multinational Corporations Utilize Tax Avoidance Strategy to Meet and Beat Multiple Earnings Goals? North American Business Press, 25(2).

Lu, W. (2021). The moderating effect of corporate governance on the relationship between corporate sustainability performance and corporate financial performance. International Journal of Disclosure and Governance, 18(3), 193-206.

Jiao, F. & Lu, L. W. (2019). Earnings management, benchmarking, and market valuation – A perspective from the hospitality industry. Journal of Accounting and Finance, 19(3), 65-96.

Lu, L. W., & Taylor, M. E. (2018). A study of the relationships among environmental performance, environmental disclosure, and financial performance. Asian Review of Accounting, 26(1), 107-130. – won “Outstanding Paper of the Year–Emerald Literati Award”, Emerald Publishing, 2019.

Lu, W., & Taylor, M. E. (2016). Which factors moderate the relationship between sustainability performance and financial performance? A meta-analysis study. Journal of International Accounting Research, 15(1), 1-15.

Research Grants and Awards

• “Professional Development Funds”, Bradley University College of Business, 2023-2024.
• “Outstanding Paper of the Year–Emerald Literati Award”, Emerald Publishing, 2019.
• “Scholar of Teaching and Learning (SoTL) Grant”, Bradley University, 2017-2018, 2026.

Practice in Field

• Founding Member and Award Committee, American Accounting Researchers & Educators (AARE)
• Editorial Review Board, Global Journal of Accounting and Finance (GJAF).
• Editorial Board, IMA Management Accounting Quarterly (MAQ).
• Member, International Association for Accounting Education and Research (IAAER).
• Member, American Accounting Association (AAA).
• Member, The Association of International Certified Professional Accountants (AICPA&CIMA).

Service

Dr. Lu serves as either a member or a chair on committees at three levels: department, college, and university. She serves as manuscripts reviewer for academic conferences and journals and an ad hoc reviewer for textbooks in Managerial Accounting and Intermediate Accounting. When presenting a paper at a conference, Dr. Lu also volunteers to be a moderator and/or discussant. She participated in the 2019 AAA HERO host program for selected new AAA members. Lucy is active in her community, volunteering in churches, district parks, and food banks.

Licensures & Certifications

Dr. Lu is a Certified Public Accountant (CPA) in California, Texas, and Illinois. She is also a Certified Management Accountant (CMA) and a Certified in Strategy and Competitive Analysis (CSCA).