孙彦琦，男，1985年07月出生，会计学博士（Ph.D. in Accounting），副教授（Associate Professor），经济师，硕士生导师，毕业于新西兰怀卡托大学。现在经济管理学院会计系工作，讲授会计学（本科生）、透视ESG报告（本科生）以及ESG和审计鉴证（研究生）等课程。兼任山东财经大学中国国际低碳学院客座教授。公开发表学术论文(含SCI/SSCI/EI期刊检索)50余篇，担任包括FT 50期刊在内的数家期刊和哥伦比亚大学全球能源政策中心审稿人。

I. 主要研究工作

1.可持续/ESG会计；

2.可持续/ESG鉴证；

3.生物多样性会计；

4.企业动物福利信息披露；

5.智力资本信息披露；

6.企业数字责任（人工智能、元宇宙、区块链）

II. 承担科研项目

1. 北京市社会科学基金青年项目：北京企业零碳披露信息连通性研究（项目号：23JJC035），项目负责人，2024.01-2026.12。

III. 代表性学术论文

1. Sun Y, Xu C. Words are weapons: narrative techniques and legitimacy building[J]. Management Decision, 2025. (ABS 2)

2. Tan W, Dong Q, Xu C, Sun Y*. Navigating the ESG seascape: media sentiment toward ESG and corporate strategies[J]. Journal of Accounting Literature, 2025. (ABS 3; ABDC A)

3. Sun Y, Mai T, Xu C. Understanding the CSR‐luxury paradox: The duality of luxury and responsibility in consumer perceptions[J]. Corporate Social Responsibility and Environmental Management, 2025, 32(1): 1042-1059.

4. Sun Y*, Ip P S. The transformation of intellectual capital disclosures: exploring the online intellectual capital disclosure by Hong Kong universities[J]. Qualitative Research in Accounting & Management, 2025. (ABS 2; ABDC A)

5. Li H, Sun Y, Cai W, et al. Do investors' site visits affect the price of bond issues?[J]. Pacific-Basin Finance Journal, 2025: 102685.

6. Cheng X, Sun Y*, Zhou H. Artificial aesthetics and ethical ambiguity: exploring business ethics in the context of AI-driven creativity[J]. Journal of Business Ethics, 2024: 1-22. (FT 50; ABS 3; ABDC A)

7. Sun Y, Xu C, Xu H. Social identity in trusting artificial intelligence agents: Evidence from lab and online experiments[J]. Managerial and Decision Economics, 2024, 45(8): 5899-5916. (ABS 2; Wiley威立中国高贡献作者)

8. Sun Y*. The impact of integrated reporting approach on sustainability performance of state-owned enterprises[J]. Environment, Development and Sustainability, 2024: 1-36.

9. Sun Y, Xu C. Digital twins and biodiversity: a conceptual framework of opportunities and challenge[J]. Kybernetes, 2024.

10. Xu C, Xu H, Sun Y, et al. The Digital Siren’s Call: Accepting Unethical AI Advice[J]. International Journal of Human–Computer Interaction, 2024: 1-17.

11. Sun Y*. Does integrated reporting fit China? A contextual analysis for the innovation of sustainability reporting[J]. Environment, Development and Sustainability, 2024, 26(10): 26313-26344.

12. Hu W, Sun Y*. Does beauty matter to employment in the digital age? Evidence from the Chinese labor market[J]. Journal of the Asia Pacific Economy, 2024: 1-20.

13. Xu C, Liang X, Sun Y, et al. Fraudsters beware: Unleashing the power of metaverse technology to uncover financial fraud[J]. International Journal of Human–Computer Interaction, 2024, 40(18): 4987-5002.

14. Xu H, Xu C, Sun Y*, et al. Exchange rate forecasting based on integration of gated recurrent unit (GRU) and CBOE volatility index (VIX)[J]. Computational Economics, 2024, 64(3): 1539-1567.

15. Bai Z, Xu C, Ailikamujiang A, Sun Y*. The dark side of gamification: an experimental study on digital fitness apps[J]. Kybernetes, 2024.

16. Sun Y, Su K, Cai W, et al. Is transparency in sustainability the fruit of business trust: Evidence from sustainability disclosure?[J]. International Journal of Finance & Economics, 2024. (ABS 3)

17. Sun Y, Zhao D, Cao Y. The impact of ESG performance, reporting framework, and reporting assurance on the tone of ESG disclosures: Evidence from Chinese listed firms[J]. Journal of Cleaner Production, 2024, 466: 142698. (ABDC A)

18. Liang H, Sun Y, Xu C, et al. Unleashing stock volatility and its implications for stock crash risk: Evidence from China’s price limit policies[J]. Research in International Business and Finance, 2024, 71: 102455.

19. Xu C, Sun Y*. Deciphering trust mechanisms in blockchain platforms: A multifaceted experimental exploration[J]. Managerial and Decision Economics, 2024, 45(5): 2686-2699. (ABS 2)

20. Sun Y*. The real effect of innovation in environmental, social, and governance (ESG) disclosures on ESG performance: An integrated reporting perspective[J]. Journal of Cleaner Production, 2024, 460: 142592. (ABDC A)

21. Sun Y, Zhao D, Cao Y, et al. New trends in sustainability reporting: Exploring the online sustainability reporting practices by Irish universities[J]. Journal of Innovation & Knowledge, 2024, 9(3): 100529. (ABDC A)

22. Xu C, Li K J, Li C J, Xu H, Sun Y. Covid-19 pandemic, social normative compliance, and sustainable consumption: Evidence from experiments[J]. Social Science & Medicine, 2024, 351: 116952.

23. Xu C, Sun Y*, Tao Y, et al. Exploring the confluence of bioinspired technologies and the metaverse: Business and societal implications in the anthropocene era[J]. Journal of Cleaner Production, 2024, 450: 141873. (ABDC A)

24. Liu B, Xiong L, Wang M, Sun Y*. Does being included in an entity list enhance regulated firms’ mergers and acquisitions? Evidence from Chinese high-tech firms[J]. Finance Research Letters, 2024, 62: 105213. (ABDC A)

25. Wu J, Gao D, Xu C, Sun Y*. Local business environment and firm innovation: evidence from China[J]. Kybernetes, 2024.

26. Lu Y, Xu C, Zhu B, Sun Y*. Digitalization transformation and ESG performance: Evidence from China[J]. Business Strategy and the Environment, 2024, 33(2): 352-368. (ABS 3; ABDC A; ESI高被引和热点文章)

27. Han Y, Sun Y*, Huang K, et al. The nexus of foreign direct investment and agricultural productivity: does absorptive capacity matter?[J]. Kybernetes, 2025, 54(4): 2389-2413.

28. Lu Y, Sun Y*. Mediation path study on the effect of venture capital support on firm's corporate social responsibility[J]. Kybernetes, 2024, 53(1): 467-491.

29. Xu C, Sun Y, Wang J, et al. Consumer privacy concerns in entrepreneurial contexts: Evidence from an online experiment[J]. Journal of Consumer Behaviour, 2023, 22(4): 1016-1024.

30. Sun Y*. Can the innovation in sustainability disclosures reflect organisational sustainable development? An integrated reporting perspective from China[J]. Sustainable Development, 2023, 31(3): 1668-1680.

31. Xu C, Gao J, Liu X, Sun Y, Koedijk K G. Great Chinese famine, corporate social responsibility and firm value[J]. Pacific-Basin Finance Journal, 2023, 79: 102010.

32. Sun Y, Xu C, Ding R, et al. Does innovation in environmental, social, and governance disclosures pay off in China? An integrated reporting perspective[J]. Borsa Istanbul Review, 2023, 23(3): 600-613.

33. Sun Y*, Ip P S, Arunachalam M, et al. From ivory tower to a storyteller of value creation: integrated reporting at Japanese and South African universities[J]. Journal of Intellectual Capital, 2023, 24(2): 580-597. (ABS 2)

34. Sun Y*, Lange Y. Implementing biodiversity reporting: insights from the case of the largest dairy company in China[J]. Sustainability Accounting, Management and Policy Journal, 2023, 14(1): 75-100. (ABS 2)

35. Li H, Yang M, Sun Y, et al. The impact of relaxing technology export regulations on corporate innovation[J]. Finance Research Letters, 2022, 50: 103256. (ABDC A)

36. Sun Y, Xu C, Li H, et al. What drives the innovation in corporate social responsibility (CSR) disclosures? An integrated reporting perspective from China[J]. Journal of Innovation & Knowledge, 2022, 7(4): 100267. (ABDC A)

37. Sun Y, Wang J J, Huang K T. Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?[J]. Accounting & Finance, 2022, 62(2): 2879-2904. (ABS 2; ABDC A)

38. Zhang W, Wang J J, Luo G, Sun Y. Tunnelling in asset‐injecting private placements: evidence from China[J]. Accounting & Finance, 2021, 61(4): 5501-5522. (ABS 2; ABDC A)

39. Zhang K, Wang J J, Sun Y, et al. Financial slack, institutional shareholding and enterprise innovation investment: evidence from China[J]. Accounting & Finance, 2021, 61(2): 3235-3259. (ABS 2; ABDC A)

 

VII. 招生信息

本人目前主要招收审计（1257）专业学位硕士、工商管理（1202）学术学位硕士。欢迎具有较高英语水平的同学加入本团队。