基地研究员李奥老师合作论文“Does employee whistleblowing inhibit corporate pollutant emission”在International Review of Financial Analysis公开发表。IRFA系国际金融学领域知名SSCI期刊，JCR一区、ABS三星、中科院经济学一区TOP期刊（2023），影响因子（IF）8.2，在商业金融期刊领域排名4/111。期刊旨在发表财务及金融领域的高质量理论与实证论文。

摘要：This paper examines whether and how internal whistleblowing enhances corporate pollution control. We find that setting up an internal whistleblowing system help to reduce the firms' SO2 emission intensity. Our findings are robust after implementing a series of endogeneity test. Further, we show that the impacts of internal whistleblowing on corporate pollution emission are more pronounced in firms facing stronger environmental monitoring, firms contribute more to the local economy, state-owned enterprises, firms with lower litigation risk, and firm with more information disclosed. Finally, we find that internal whistleblowing helps to promote the effectiveness of internal control and improve the corporate social responsibility to inhibit enterprise pollution. This paper is the first to explore how employee monitoring reduce firm pollutant emission, contributing to the growing literature on firm environmental behavior.

关键词：Whistleblowing; Employee monitoring; Corporate pollutant emission; Internal governance

论文链接：https://doi.org/10.1016/j.irfa.2023.103009

教师简介

李奥，中南财经政法大学金融学院讲师，研究领域为公司金融、公司治理、企业创新。本科毕业于华中科技大学管理学院会计ACCA专业，硕士毕业于英国谢菲尔德大学会计与金融系，博士毕业于厦门大学管理学院财务学系。论文发表于《世界经济》、《管理科学学报》、《International Review of Financial Analysis》、《Energy Economics》、《International Review of Economics and Finance》、《Environmental Impact Assessment Review》等国内外学术期刊。国际特许公认会计师（ACCA）会员。