Doctor Ao Li, a researcher of the base, has published a collaborative paper titled "Does employee whistleblowing inhibit corporate pollutant emission" in International Review of Financial Analysis.

IRFA is a renowned SSCI-indexed journal in the field of international finance, classified as Q1 in JCR rankings, ABS 3-star, and top-tier in the first quartile of economics journals by the Chinese Academy of Sciences (CAS) for 2023, with an Impact Factor (IF) of 8.2. It ranks 4th out of 111 journals in the business and finance category, and aims to publish high-quality theoretical and empirical research in finance and financial economics.

Abstract:

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.

Keywords：Whistleblowing; Employee monitoring; Corporate pollutant emission; Internal governance

Link：https://doi.org/10.1016/j.irfa.2023.103009

Teacher profile

Ao Li is a Lecturer at the School of Finance, Zhongnan University of Economics and Law. Li's research focuses on corporate finance, corporate governance, and enterprise innovation. Li earned a Bachelor's degree in Accounting (ACCA) from the School of Management at Huazhong University of Science and Technology, a Master's degree in Accounting and Finance from the University of Sheffield, UK, and a PhD in Finance from the School of Management at Xiamen University. Li's research papers have been published in academic journals including The World Economy, Journal of Management Science, International Review of Financial Analysis, Energy Economics, International Review of Economics and Finance, and Environmental Impact Assessment Review. Li is a Chartered Certified Accountant and an ACCA Member.