Authors
›
Sebastian Kuhn

Sebastian Kuhn

PhD student and Research Assistant

Sebastian Kuhn is a Research Assistant and PhD candidate at the Institute for Accounting and Control, Munich School of Management, Ludwig-Maximilians-University (LMU) Munich. His academic work focuses on management accounting and control, with an emphasis on performance measurement and organizational decision-making. He contributes to research projects within the Collaborative Research Center TRR 266 “Accounting for Transparency,” which examines transparency in corporate reporting and governance.
Sebastian holds a Master of Science in Business Administration and is actively involved in teaching and research at LMU Munich. His current projects explore the role of management control systems in shaping corporate behavior and sustainability practices.

Articles & Publications

  • Literature Reviews
Internal Control Quality and Audit Quality

This literature review highlights the role of internal controls in the audit process. We find

  • Practice Note
Internal control quality and audit quality: the role of financial analysts

This project studies the role of internal control quality during the audit process and proposes

  • Working Papers
Using Earnings Conference Call Discussions to Assess Internal Control Quality

KEY TAKE-AWAYS We show that the content of discussions between financial analysts and managers in

  • Working Papers
Internal Control Deficiencies and Audit Staffing

KEY TAKE-AWAYS We analyze how engagement lead partners staff audits with types of internal control

Tagged