Cody Lu

Cody Lu, Ph.D.

Assistant Professor

College
Manning School of Business
Department
Accounting
Phone
(978) 934-2869
Office
Pulichino Tong Business Center - 305

Education

  • Ph D: Accounting, (2023), University of Massachusetts Amherst - Amherst
    Dissertation/Thesis Title: TWO ESSAYS ON USING DATA MANIPULATION TO JUSTIFY BIASED REPORTS
  • MS: Management , (2017), University of California Irvine - Irvine
  • MS: Applied Economics and Finance, (2015), University of California Santa Cruz - Santa Cruz
  • BA: Business Management Economics, (2014), University of California Santa Cruz - Santa Cruz
    Supporting Area: Accounting

Selected Awards and Honors

  • Department Teaching Excellence Award (2024), Teaching - University of Massachusetts Lowell
  • Arthur H. Carter Best Student Teacher Award (2022), Teaching - University of Massachusetts Amherst
  • Arthur H. Carter Best Student Teacher Award (2021), Teaching - University of Massachusetts Amherst
  • Excellence in Teaching Award (HCEMBA Class of 2017) (2017), Teaching - University of California Irvine

Selected Publications

  • Lu, C., Bentley, J. (University of Oklahoma) (). Manipulating Statistics to Justify Self-Serving Recommendations. Behavioral Research in Accounting
  • Kuang, H., Li, H., Lu, C., Xu, B. (2024). CFO Ethnicity and Financial Reporting Conservatism. Advances in Accounting Behavioral Research, 28(1) 151-181.
  • Ho, J., Lu, C., Wu, A. (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., Lu, C., Lucianetti, L. (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 Self-Serving Recommendations - AAA Accounting Behavior and Organizations (ABO) Research Conference 2025, October 2025 - Indianapolis
  • Manipulating Statistics to Justify Self-Serving Recommendations - Experimental Research in Management Accounting (EXRIMA) Conference, July 2025 - Bayreuth, Germany
  • 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

Selected Contracts, Fellowships, Grants and Sponsored Research

  • 2024 Institute of Management Accountants (IMA) Research Foundation Academic Grant (2025), Grant - Institute of Management Accountants
    Lu, C. (Co-Principal)