Dr. Luisa Langer

Dr. Luisa Langer
Universität Mannheim
Fakultät für Betriebs­wirtschafts­lehre
L 9, 1–2 – Raum 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


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


  • 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 (DOI: 10.1080/09638180.2022.2116065).
  • Unda, L. (2022). Cooperative values and the development of the credit union movement in Australia. Journal of Management History(DOI: 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. DOI:
  • 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.
  • 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.

*Some publications report the author's maiden name „Unda“