Luisa A. Unda is a Professor of Accounting at the Department of Business Economics and she joined the University of the Balearic Islands in 2024. Luisa obtained her doctoral degree from La Trobe University (Australia) in 2016, and she was the recipient of the Postgraduate Research Scholarship due to her academic excellence. Luisa held academic positions at the University of Mannheim, Germany (2020-2024), Monash University, Australia (2016-2020) and La Trobe University, Australia (2011-2015).

Her research interests include corporate governance, financial reporting quality, managerial attributes, non-GAAP earnings, climate and sustainability disclosures, gender differences in financial decision making, and financial inclusion. Her research work is regularly presented at international conferences, and has been published in impactful and widely recognized journals, such as the European Accounting Review, Journal of Corporate Finance, Journal of Banking & Finance, Financial Accountability and Management, Pacific-Basin Finance Journal, Accounting & Finance. among others. She has obtained six national and international competitive research grants, and has presented her research work at more than 20 conferences, seminars and other research-related workshops. Luisa is the principal investigator of the research group: Accounting, Information Disclosures, Transparency, and Social Economy (CODITES) of the University of the Balearic Islands.

Luisa has developed a strong teaching record across undergraduate and postgraduate accounting and finance courses. She has supervised a number of bachelor and master theses, and she collaborates in research projects with doctoral students. She has received various academic excellence awards and has constantly obtained positive results in teaching evaluations from students.

In terms of academic leadership, Luisa has held a number of leadership roles including: member of the research committee at the department of accounting; coordinator of research seminars; coordinator of the governance and regulation research network; member of the board of governors, vicepresident of the international research society InSPiR2eS; subject matter expert and member of the scientific comittee for the Certified Practice Accountant in Australia.

Recent Publications:

• Shahriar, A.Z, Unda, L.A., Berns, J., and Phatraphumpakdee, P. (2024). Monitoring and loan pricing: Do microfinance institutions extract rent from entrepreneurs. Quarterly Journal of Finance. https://doi.org/10.1142/S2010139224500113.
• Ranasinghe, D, Unda, L, and Wright, S. (2022). Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality. European Accounting Review https://doi.org/10.1080/09638180.2022.2116065.
• Unda, L. (2022). Cooperative values and the development of the credit union movement in Australia. Journal of Management History https://doi.org/10.1108/JMH-04-2022-0012.
• Unda, L, Gong, Z, Benatti, K, Loh, R. (2022). Shared Accountability, Role Expectations and Performance in the School Setting. Financial Accountability & Management https://doi.org/10.1111/faam.12322.
• Unda, L, and Foerster A. (2022) Climate risk disclosure, compliance, and regulatory drivers: A textual tone analysis. Company & Securities Law Journal 47(39), 47-72.
• Mather, P, Ranasinghe, D, and Unda, L. (2021). Are female directors more cautious? The impact of board gender diversity on sentiment in earnings press releases. Journal of Contemporary Accounting and Economics 17(3), 100278.
• Loh, R, Unda, L, Gong, Z, and Benatti, K. (2021). Board effectiveness and school performance: a study of Australian independent schools. School Effectiveness and School Improvement. 32(4), 650-673.
• Berns, J, Shahriar, A.Z, and Unda, L. (2021). Delegated monitoring in crowdfunded microfinance: Evidence from Kiva. Journal of Corporate Finance 66, pp.101864.
• Shahriar, A.Z, Unda, L., and Alam, Q (2020). Gender differences in the repayment of microcredit: The mediating role of trustworthiness. Journal of Banking & Finance 110, pp.105685.