Assistant Professor Dr. Lukas Löhlein
Institute of Management Accounting and Control

Assistant Professor

+49  (0)261 6509 490

Curriculum Vitae and Publications

Short biography:

Lukas Löhlein joined WHU as Assistant Professor at the Institute of Management Accounting and Control (IMC) in March 2017. Lukas Löhlein earned his Ph.D. from the University of Luxembourg, and holds degrees in Management and Political Sciences. Before joining WHU, Lukas Löhlein was a Postdoctoral Researcher at the London School of Economics and Political Science (LSE) from 2015 to 2017.

Lukas Löhlein teaches courses on Management Accounting and Management in Non-Profit-Organizations. Lukas Löhlein also taught PhD seminars on qualitative research methods at the University of Vigo (Spain), University of Kaunas (Lithuania) and the University of Luxembourg. For his teaching at LSE, he was awarded the LSE Teaching Excellence Award 2017 in the category of Mentoring and Personal Development.

In his research, Lukas Löhlein adopts an interdisciplinary, sociological perspective. Interested in the dynamic, multifaceted and pluralistic nature of accounting, his research is committed to unveiling the presence of accounting where one might not otherwise expect to find it. He is particularly intrigued to show the – sometimes hidden, but always powerful – role of accounting, numbers and quantification in organizations and society. His research has been published in Accounting, Organizations and Society, Accounting, Auditing & Accountability Journal, and the Journal of Accounting Literature.

Key publications:

  • Loehlein, L. & Müßig, A. (forthcoming). At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change, Accounting, Organizations and Society.
  • Detzen, D.; Loehlein, L. (2018). Language at work in the Big Four: Global aspirations and local segmentation, Accounting, Auditing & Accountability Journal, Vol. 31 (7), 2031-2054.
  • Loehlein, L. (2017). Measuring the Independence of Audit Oversight Entities. A Comparative Empirical Analysis, Accounting Research Journal, 30 (2), 165-184
  • Loehlein, L. (2016). From Peer Review to PCAOB Inspections: Regulating for Audit Quality in the U.S., Journal of Accounting Literature, 36, 28-47