معرفی
Qi Gao Fritz is an Assistant Professor of Accounting at SKEMA Business School in Paris, France. Her research focuses on disclosure practices, corporate governance, and sustainability issues, particularly exploring intersections with digitalization. She holds a PhD in Business Economics from the University of Mannheim (2023) and a Master of Science in Management from the same institution (2016). Prior to academia, she worked as a financial controller in Shanghai.
Research interests include environmental sustainability disclosures, blockchain applications in information systems, and strategic corporate communication. She investigates how firms balance regulatory mandates with voluntary disclosure strategies, especially regarding greenhouse gas emissions and ESG metrics. Her work addresses transparency challenges in digital age accounting practices.
Recent research highlights include analyzing blockchain's limitations in enhancing transparency (Management Science 2024), evaluating disclosure mandates' impact on emissions abatement strategies (SSRN 2023), and exploring signaling behaviors in heterogeneous stakeholder environments (EAA Annual Congress 2024). She has received notable awards including the 2023 MaFAT Research Award and Schmalenbach-Prize.
Professional activities include serving as a reviewer for Advances in Accounting and the German Economic Association of Business Administration (GEABA). She is a Research Fellow at TRR 266 Accounting for Transparency Research Center and member of Schmalenbach-Gesellschaft. Her work bridges theoretical models with practical regulatory implications, emphasizing real-world policy applications.
