Cody Lu

Cody Lu, Ph.D.

Assistant Professor

College
Manning School of Business
Department
Accounting
Phone
978-934-2869
Fax
978-934-3035
Office
Pulichino Tong Business Center, 305

Research Interests

Managerial accounting (specifically related to management control and incentive systems), data analytics, and the intersection between the two. I am proficient in both archival and experimental methods and have extensively used both methodologies to conduct research.

Education

  • Ph.D.: Accounting, University of Massachusetts Amherst
    • Dissertation/Thesis Title: Two Essays On Using Data Manipulation To Justify Biased Reports
  • M.S.: Management, University of California, Irvine
  • M.S.: Applied Economics & Finance, University of California, Santa Cruz
  • BA: Business Management Economics, University of California, Santa Cruz

Selected Awards and Honors

  • Department Teaching Excellence Award, UMass Lowell: 2024
  • Arthur H. Carter Best Student Teacher Award, UMass Amherst: 2022
  • Arthur H. Carter Best Student Teacher Award, UMass Amherst: 2021
  • Excellence in Teaching Award (HCEMBA Class of 2017), UC Irvine: 2017

Selected Publications

  • Ho, J. L., C. Lu, and A. Wu. 2023. The Effects of In-Group Identity and Clarity of the Bonus Determination Criteria on Supervisors’ Discretionary Bonus Adjustments: Field Evidence from China. Journal of International Accounting Research 22 (2): 103-119.
  • Ho, J. L., C. Lu, and L. Lucianetti. 2021. Does Engaging in Corporate Social Responsibility Activities Influence Firm Performance? The Moderating Effects of Risk Preferences and Performance Measurement Systems. Management Decision 59 (13): 15-37.

Selected Presentations

  • Manipulating Statistics to Justify Biased Reports - AAA Accounting Behavior and Organizations (ABO) Research Conference 2023, October 2023 - Pittsburgh
  • I Thought We Were Friends! The Effects of Social Connections and Clarity of the Bonus Determination Criteria on Subordinates’ Compensation - AAA Accounting Behavior and Organizations (ABO) Research Conference 2021, October 2021 - San Antonio
  • I Thought We Were Friends! The Effects of Social Connections and Clarity of the Bonus Determination Criteria on Subordinates’ Compensation - Global Management Accounting Research Symposium (GMARS) 2021, June 2021 - Virtual
  • I Thought We Were Friends! the Effects of Social Connections and Clarity of the Bonus Determination Criteria on Subordinates’ Compensation - The Eighth International Conference of the Journal of International Accounting Research (JIAR) 2021, June 2021 - Virtual
  • I Thought We Were Friends! The Effects of Social Connections and Clarity of the Bonus Award Determination Criteria on Subordinates' Compensation - 11th The Japanese Accounting Review Conference 2020, December 2020 - Virtual
  • Does CFO Ethnicity Influence Financial Reporting? A Tournament Theory Perspective - AAA Diversity Section Meeting 2020, October 2020 - Virtual
  • The Effects of Social Connections and Supervisors’ Bonus Award Discretion on Subordinates’ Compensation - AAA Management Accounting Section (MAS) Mid-Year Meeting 2020, January 2020 - Houston
  • Does CFO Ethnicity Influence Accounting Conservatism? - AAA Northeast Region Meeting, Doctoral Student/Faculty Interchange (DSFI) Program 2019, October 2019 - New York City
  • CSR-Strategy Alignment and Firm Performance: The Moderating Role of Performance Measurement Systems - 4th Advances in Management Accounting (AIMA) World Conference on Management Accounting Research 2019, May 2019 - Monterey Bay