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Lukas Loehlein

WHU - Otto Beisheim School of Management

Assistant Professor

Burgplatz 2

Vallendar, 56179

Germany

SCHOLARLY PAPERS

5

DOWNLOADS

178

TOTAL CITATIONS

0

Scholarly Papers (5)

1.

Dual Roles and Blurred Identities: A Framing Contest between Professional Associations in a Local Strategic Action Field

European Accounting Review, Forthcoming
Number of pages: 51 Posted: 02 Feb 2021
Georg Loscher, Lukas Loehlein and Hansrudi Lenz
University of the German Federal Armed Forces - Universität der Bundeswehr München, WHU - Otto Beisheim School of Management and - Business Administration & Economics
Downloads 66 (924,743)

Abstract:

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strategic action field, professional association, framing strategies, audit profession, internal governance unit

2.

The Fragility of Management Control Visualizations: A Quasi-Interventionist Study of Playful Control in a Manufacturing Company

Number of pages: 38 Posted: 28 May 2025
Avo Schönbohm, Jacob Reilley and Lukas Loehlein
Berlin School of Economics and Law, University of Groningen - Faculty of Economics and Business and WHU - Otto Beisheim School of Management
Downloads 60 (1,000,027)

Abstract:

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management control, visualization, Agile, play, OKR, interventionist research

3.

How impact accounting stabilizes: A process study of an NGO network

Number of pages: 55 Posted: 07 May 2025
University of Groningen - Faculty of Economics and Business, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, WHU - Otto Beisheim School of Management and University of the German Federal Armed Forces - Helmut Schmidt Universität
Downloads 52 (1,041,696)

Abstract:

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stabilization, repair, engagement, NGO accountability, impact accounting, temporal trajectory

4.

Accounting and the Unintended: Theorizing the Effects of Gender Diversity Initiatives

Posted: 20 Aug 2025 Last Revised: 24 Oct 2025
Chjara-Stella Poggionovo, Vera Linke and Lukas Loehlein
affiliation not provided to SSRN, WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management

Abstract:

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Gender diversity, Gender diversity initiatives, Unintended consequences, Hyper(in)visibility

5.

From Peer Review to PCAOB Inspections: Regulating for Audit Quality in the U.S.

Journal of Accounting Literature, Forthcoming
Posted: 01 Mar 2014 Last Revised: 10 May 2016
Lukas Loehlein
WHU - Otto Beisheim School of Management

Abstract:

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Public Company Accounting Oversight Board (PCAOB), Inspection, Peer review, Quality assurance, Self-regulation, Accounting history, American Institute of Certified Public Accountants (AICPA)