Martin P. Loeb is the

Deloitte & Touche Deloitte Touche Tohmatsu Limited (), commonly referred to as Deloitte, is an international professional services network headquartered in London, England. Deloitte is the largest professional services network by revenue and number of profession ...

Faculty Fellow and Professor of Accounting and Information Assurance (AIA) at the

Robert H. Smith School of Business The Robert H. Smith School of Business (Smith School) is the business school at the University of Maryland, College Park, a public research university in College Park, Maryland. The school was named after alumnus Robert H. Smith (Accounting '50) ...

at the

University of Maryland, College Park The University of Maryland, College Park (University of Maryland, UMD, or simply Maryland) is a public land-grant research university in College Park, Maryland. Founded in 1856, UMD is the flagship institution of the University System of Mary ...

. Loeb is also an affiliate professor in the University of Maryland Institute of Advanced Computer Studies (UMIACS). Loeb received his Ph.D. from the Managerial Economics and Decision Sciences (MEDS) group at

Northwestern University Northwestern University is a private research university in Evanston, Illinois. Founded in 1851, Northwestern is the oldest chartered university in Illinois and is ranked among the most prestigious academic institutions in the world. Charte ...

Kellogg School of Management The Kellogg School of Management at Northwestern University (also known as Kellogg) is the business school of Northwestern University, a private research university in Evanston, Illinois. Founded in 1908, Kellogg is one of the oldest and most p ...

. He received his BS in mathematics and economics from the

State University of New York The State University of New York (SUNY, , ) is a system of public colleges and universities in the State of New York. It is one of the largest comprehensive system of universities, colleges, and community colleges in the United States. Led by c ...

at Stony Brook. Loeb’s research interests span a number of economic and business fields. In his early career, he conducted research on economic mechanism design, incentive regulation, cost allocations, and cost-based procurement contracting. His research papers in those areas have been published in leading academic journals such as ''

American Economic Review The ''American Economic Review'' is a monthly peer-reviewed academic journal published by the American Economic Association. First published in 1911, it is considered one of the most prestigious and highly distinguished journals in the field of ec ...

Journal of Accounting Research The ''Journal of Accounting Research'' is a leading peer review, peer-reviewed academic journal associated with the University of Chicago. It was established in 1963 and is published by Wiley-Blackwell on behalf of the Accounting Research Center (F ...

, Journal of Law and Economics, Journal of Public Economics, Management Science,'' and ''

The Accounting Review ''The Accounting Review'' is a bimonthly peer-reviewed academic journal published by the American Accounting Association (AAA) that covers accounting with a scope encompassing any accounting-related subject and any research methodology. ''The Acco ...

''. More recently, his research focuses on economic aspects of

information security Information security, sometimes shortened to InfoSec, is the practice of protecting information by mitigating information risks. It is part of information risk management. It typically involves preventing or reducing the probability of unauthorize ...

, the interface between

managerial accounting In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance of their control functions. Definition One simple definition of management accounting is t ...

and

information technology Information technology (IT) is the use of computers to create, process, store, retrieve, and exchange all kinds of data . and information. IT forms part of information and communications technology (ICT). An information technology system (I ...

, and the effect of regulation on cyber security. His papers in these areas have been published in such journals as ''ACM Transactions on Information and System Security, Communications of the ACM, Journal of Accounting and Public Policy, Journal of Computer Security,'' and ''

MIS Quarterly ''Management Information Systems Quarterly'', referred to as ''MIS Quarterly'', is an online-only quarterly peer-reviewed academic journal that covers research in management information systems and information technology. It was established in 19 ...

''. Together with

Lawrence A. Gordon Lawrence A. Gordon is the Ernst & Young, EY Alumni Professor of Managerial Accounting and Information Assurance at the University of Maryland’s Robert H. Smith School of Business. He is also an Affiliate Professor in the University of Maryland In ...

, he developed a model that provides a mathematical economic approach for deriving an organization’s optimal investment level in cybersecurity. That model, which has become known as the

Gordon–Loeb model The Gordon–Loeb model is a mathematical economic model analyzing the optimal investment level in information security. The primary benefits from cybersecurity investments result from the cost savings associated with Data breach, cyber breaches ...

, has been featured in ''

The Wall Street Journal ''The Wall Street Journal'' is an American business-focused, international daily newspaper based in New York City, with international editions also available in Chinese and Japanese. The ''Journal'', along with its Asian editions, is published ...

'' and ''

The Financial Times The ''Financial Times'' (''FT'') is a British daily newspaper printed in broadsheet and published digitally that focuses on business and economic current affairs. Based in London, England, the paper is owned by a Japanese holding company, Nikk ...

''. Gordon and Loeb also co-authore
Managing Cybersecurity Resources: A Cost-Benefit Analysis
a book providing a more extensive guide for managers facing the tradeoffs related to information security investments. Loeb’s scholarly work has garnered well ove
11,000 Google Scholar citations
Loeb has also served in a number of editorial roles in the profession. He currently is an editor of ''Journal of Accounting and Public Policy'', and has served as a guest editor for ''

'' and the ''Journal of Information Systems Frontiers''. Loeb has also served on the editorial board of ''

, The British Accounting Review, Journal of Business Finance and Accounting,'' and ''

Review of Accounting Studies The ''Review of Accounting Studies Journal'' is a quarterly peer-reviewed academic journal covering topics in the field of accounting. It was established in 1995 and is published by Springer Science+Business Media. The current managing editor is P ...

''. Loeb served as the Chair of the AIA Department for over a decade. ''

'' (Recruiter Survey) ranked the School’s accounting program #7 in the United States. In 2015, ''

the Financial Times The ''Financial Times'' (''FT'') is a British daily newspaper printed in broadsheet and published digitally that focuses on business and economic current affairs. Based in London, England, the paper is owned by a Japanese holding company, Nikk ...

'' ranked the doctoral program at the University of Maryland's Robert H. Smith School of Business #9 in the world.

References

{{DEFAULTSORT:Loeb, Martin P. Living people Year of birth missing (living people) American economists Accounting academics