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。国家留学基金委“碳中和能源领域创新型人才国际合作培养项目”首批访问学者（英国邓迪大学人文、社会科学与法律学院能源、石油和矿产法律及政策中心）。公开发表学术论文(SCI/SSCI/EI期刊检索) 40余篇，担任十余家SCI/SSCI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. 可持续发展/ESG会计；

2. 可持续发展/ESG信息审计鉴证；

3.生物多样性会计

4.企业动物福利信息披露

5. 绿色智力资本信息披露。

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, 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.

2. 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.

3. 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.

4. 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.

5. 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.

6. 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: 142698.

7. 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.

8. 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.

9. 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.

10. 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.

11. 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.

12. Sun Y*. Does integrated reporting fit China? A contextual analysis for the innovation of sustainability reporting[J]. Environment, Development and Sustainability, 2023: 1-32.

13. Sun Y, Qiao X, An Y, et al. Does multiple capitals disclosure affect the capital market? An empirical analysis in an integrated reporting perspective[J]. Frontiers in Psychology, 2022, 13: 837209.

14. Sun Y, Gu Y. Board demographic characteristics, ownership structure, and multiple capitals disclosure: Evidence from heavily polluting firms[J]. Heliyon, 2023, 9(6).

15. Sun Y, Davey H, Arunachalam M, et al. Towards a theoretical framework for the innovation in sustainability reporting: An integrated reporting perspective[J]. Frontiers in Environmental Science, 2022, 10: 935899.

16. Sun Y, Ip P S, Jones M, et al. Determinants of animal welfare disclosure practices: Evidence from China[J]. Sustainability, 2021, 13(4): 2200.

17. 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.

18. 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: 141873.

19. Xu C, Sun Y*. Deciphering trust mechanisms in blockchain platforms: A multifaceted experimental exploration[J]. Managerial and Decision Economics, 2024.

20. 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, 2023: 1-29.

21. Mao Y, Hu W, Xu C, Sun Y*. Beauty and Flexible Employment in the Digital Age: The Mediating Role of Social Capital[J]. Journal of the Knowledge Economy, 2024: 1-21.

22. Lu Y, Sun Y*. Mediation path study on the effect of venture capital support on firm's corporate social responsibility[J]. Kybernetes, 2022, 53(1): 467-491.

23. Han Y, Sun Y*, Huang K, et al. The nexus of foreign direct investment and agricultural productivity: does absorptive capacity matter?[J]. Kybernetes, 2024.

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

25. 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: 105213.

26. Ding R, Cao Y, Sun Y*. The effects of mandatory CSR disclosure on tax avoidance and tax incidence[J]. Frontiers in Psychology, 2022, 13: 905153.

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

28. Zhang X, Pan Y, Wang Y, Xu C, Sun Y*. Online News Media Analysis on Information Management of “G20 Summit” Based on Social Network Analysis[J]. Systems, 2023, 11(6): 290.

29. Hu W, Mao Y, Huang K, Sun Y*. Does Internet Entertainment Reduce the Cognitive Ability of Children? Evidence from the China Education Panel Survey[J]. Behavioral Sciences, 2022, 12(10): 364.

30. Wang F, Ma J, Lu M, Sun Y*. Unleashing the wind: The role of carbon reduction revenue in Shanghai's distributed wind power investments[J]. Heliyon, 2023, 9(11).

31. Xu H, Xu C, Yan H, Sun Y*. Structured products dynamic hedging based on reinforcement learning[J]. Journal of Ambient Intelligence and Humanized Computing, 2023, 14(9): 12285-12295.

32. 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, 2023: 1-16.

33. 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.

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

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.

36. 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.

37. 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.

38. 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.

39. 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: 102455.

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

41. Xu C, Zhou H, Fan B, Sun Y. Shaping contexts through entrepreneurship: a micro-historical analysis of Hongbang entrepreneurs in China (1896-1949)[J]. Asia Pacific Journal of Innovation and Entrepreneurship, 2024, 18(1): 73-99.

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。