Othmar M. Lehner - Publications, H-index & Citations

Othmar M. Lehner

hanken school of economics

22H指数

131论文数

2.6K被引数

收录论文 16

发表时间

AI and the production of truth in accounting practices: a Foucauldian analysis 人工智能与会计实践中真理的生产：福柯式分析

Critical Perspectives on Accounting

IF5.7

2026-05-01

PREAI

Lehner, Othmar Manfred

Rendering climate risk auditable: the discursive emergence of C-KAMs in financial audit reports 将气候风险审计可视化：财务审计报告中C-KAMs的论述性出现

Journal of Applied Accounting Research

IF3.7

2026-04-20

PREAI

Tra Thu Tham; Othmar Lehner; Kim Ittonen

Layered fields of power: a Bourdieusian critique of sustainability accounting in EU regulation and beyond 权力场域的分层：布迪厄视角下对可持续性会计在欧盟法规及更广泛领域的批判

Accounting, Auditing & Accountability Journal

IF0

2025-12-05

PREAI

Othmar Manfred Lehner

Double materiality at work: pathways to organizational change 双重物质性在实践中：组织变革的路径

Accounting, Auditing & Accountability Journal

IF0

2025-10-23

OAAI

Sarah Beatrice Kapplmüller; Othmar Manfred Lehner; Dorothea Greiling

Aligning policy and science: a teleological analysis of biodiversity accounting and accountability under the European Green Deal 政策与科学的协同：欧洲绿色新政下生物多样性核算与问责的目的论分析

Sustainability Accounting, Management and Policy Journal

IF0

2025-03-05

PREAI

Eva-Maria Öhlinger; Othmar Manfred Lehner

Editorial overview: Climate finance, risks, and accounting

CURRENT OPINION IN ENVIRONMENTAL SUSTAINABILITY

IF6.3

2024-10-01

PREAI

Care, Rosella; Lehner, Othmar; Weber, Olaf

Guest editorial: Climate risk and environmental accounting in a world of change

JOURNAL OF APPLIED ACCOUNTING RESEARCH

IF3.7

2024-09-06

PREAI

Liu, Jia; Zaman, Rashid; Atawnah, Nader; Lehner, Othmar

Assuring the unknowable: a reflection on the evolving landscape of sustainability assurance for financial auditors

CURRENT OPINION IN ENVIRONMENTAL SUSTAINABILITY

IF6.3

2024-04-01

OAAI

Harrer, Theresia; Lehner, Othmar

Dividend payout decisions under uncertainty: the ownership influence in the early days of the COVID-19 pandemic in Finland

JOURNAL OF APPLIED ACCOUNTING RESEARCH

IF3.7

2022-07-19

OAAI

Linden, Andreas; Lehner, Othmar M.; Losbichler, Heimo; Martikainen, Minna

AI-powered information and Big Data: current regulations and ways forward in IFRS reporting 人工智能驱动的信息和大数据: 国际财务报告准则报告的现行规定和前进方向

JOURNAL OF APPLIED ACCOUNTING RESEARCH

IF3.7

2022-07-15

OAAI

Leitner-Hanetseder, Susanne; Lehner, Othmar M.

Arenas of Contestation: A Senian Social Justice Perspective on the Nature of Materiality in Impact Measurement

JOURNAL OF BUSINESS ETHICS

IF6.7

2022-06-03

OAAI

Lehner, Othmar Manfred; Nicholls, Alex; Kapplmuller, Sarah Beatrice

A profession in transition: actors, tasks and roles in AI-based accounting 转型中的职业: 基于AI的会计中的参与者，任务和角色

JOURNAL OF APPLIED ACCOUNTING RESEARCH

IF3.7

2021-02-12

OAAI

Leitner-Hanetseder, Susanne; Lehner, Othmar M.; Eisl, Christoph; Forstenlechner, Carina

Combining financial and ecological sustainability in bank capital regulations

JOURNAL OF APPLIED ACCOUNTING RESEARCH

IF3.7

2021-01-20

PREAI

Cho, Hye-jin; Lehner, Othmar M.; Nilavongse, Rachatar

Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research 人工智能在控制中的局限性和前进方向: 对未来会计研究的呼唤

JOURNAL OF APPLIED ACCOUNTING RESEARCH

IF3.7

2021-01-13

OAAI

Losbichler, Heimo; Lehner, Othmar M.

Registering Ideology in the Creation of Social Entrepreneurs: Intermediary Organizations, 'Ideal Subject' and the Promise of Enjoyment

JOURNAL OF BUSINESS ETHICS

IF6.7

2016-03-16

PREAI

Dey, Pascal; Lehner, Othmar

The formation and interplay of social capital in crowdfunded social ventures 众筹社会创业中社会资本的形成与相互作用

ENTREPRENEURSHIP AND REGIONAL DEVELOPMENT

IF3.6

2014-06-03

PREAI

Lehner, Othmar M.

研究方向