Dr. Luisa Langer

Dr. Luisa Langer
Assistant Professor
University of Mannheim
Business School
L 9, 1–2 – Room 311
68161 Mannheim


  • Doctor of Philosophy, Accounting, La Trobe University – Australia, 2016
  • Master of Accounting (Research Studies), La Trobe University – Australia, 2012
  • Master of Professional Accounting, La Trobe University – Australia, 2011
  • Bachelor of Economics, PUCE – Ecuador, 2006

Research Interests

  • Corporate governance
  • Gender differences in financial decision-making
  • Financial reporting quality and disclosure
  • Co-operatives, not-for-profit, and microfinance institutions
  • Financial education


  • Mather, P., Ranasinghe, D. & Unda, L. A., 2021. Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases. Journal of Contemporary Accounting and Economics. Vol 17, No. 3, p., 100278.
  • Loh, C. M., Unda, L. A., Gong, Z. & Benati, K., 2021. Board effectiveness and school performance: a study of Australian independent schools. School Effectiveness and School Improvement.doi: 10.1080/09243453.2021.1939734
  • Berns, J, Shahriar, A.Z, and Unda, L. A. (2021). Delegated monitoring in crowdfunded microfinance: Evidence from Kiva. Journal of Corporate Finance 66, pp.101864
  • Shahriar, A.Z, Unda, L. A., and Alam, Q (2020). Gender differences in the repayment of microcredit: The mediating role of trustworthiness. Journal of Banking & Finance 110, pp.105685.
  • Unda, L. A., Khosa, A., Burch, S, and Wilkin, C., (2020). Sustainability of the accounting and finance academic profession: Students’ and supervisors’ view about the PhD supervision process. Accounting & Finance 60, 3103-3132.
  • Unda, L. A., Ahmed, K, and Mather P., (2019). Board characteristics and credit-union financial performance. Accounting & Finance 59, 2735-2764.
  • Unda, L. A. and Ranasinghe, D., (2019). To pay or not to pay: Directors’ remuneration and insolvency risk in credit unions. Pacific Basin Finance Journal, p.101128.
  • Unda, L. A. (2016), The impact of regulatory governance standards on board characteristics: Evidence from Australian credit unions, The Finsia Journal of Applied Finance, 4, p.21-26.
  • Unda, L. A. (2015), Board of Directors Characteristics and Credit Union Financial Performance: A Pitch, Accounting & Finance, 55, pp.353-360.
  • Unda, L. A. and Margret, J. (2015), Transformation of the Ecuadorian Financial System: Regulation and Response, Journal of Financial Regulation and Compliance, 23, pp.84-102.