Biography

Pauline Lam teaches Financial Accounting at Columbia University. Her broad research interests include ESG, financial statement analysis, standard setting, and auditing. She is currently a visiting scholar at NYU Stern working on post-doctorate publications, in particular, the credibility of ESG commitments and the nature of the projects funded by green bonds. The green bond research project currently receives funding from NYU Stern. Other ESG research includes regulatory impacts related to ESG practices. Her latest research on a widely used accounting measure has useful implications with a potential to reshape teaching and industry practices. Her most recent research paper related to carbon reduction pledges of the U.S. oil and gas companies is published in Management Science.

She brings extensive global experience in the finance industry in Sydney, Hong Kong, and New York. This background includes credit risk, working capital financing, counterparty trading credit, and financial and risk management modeling. She has held accounting teaching positions (with course design responsibilities) at all levels at UNSW and University of Newcastle.

Professor Lam received her Bachelor of Commerce (Finance) from UNSW, Master of Commerce (Accounting) from Monash University and Ph.D. (Accounting) from University of Technology Sydney. As part of her Ph.D., she was able to engage in a scholar visit at Columbia Business School.

Pauline is an ad-hoc reviewer for AAA primarily on ESG research.