Martin Loeb is a professor of Accounting and Information Assurance and a Deloitte & Touche Faculty Fellow in the Robert H. Smith School of Business at the University of Maryland, College Park. He is also an affiliate professor in the University of Maryland Institute of Advanced Computer Studies (UMIACS). Dr. Loeb received his Ph.D. from the Managerial Economics and Decision Sciences (MEDS) group at Northwestern University's Kellogg School of Management. He received a BS in mathematics and economics from the State University of New York at Stony Brook.

Loeb's early research was in economic mechanism design, incentive regulation, cost allocations, and cost-based procurement contracting. His current research deals with economic aspects of information security, the interface between managerial accounting and information technology, and the effect of regulation on cyber security, internal controls and disclosure.

Loeb's papers span several business disciplines, and have been published in leading academic journals, including:

  • The Accounting Review
  • ACM Transactions on Information and System Security
  • American Economic Review
  • Contemporary Accounting Research
  • Journal of Accounting Research
  • Journal of Computer Security
  • Journal of Law and Economics
  • Journal of Public Economics
  • Journal of Accounting and Public Policy
  • Management Science
  • MIS Quarterly


Ph.D., Kellogg School of Management, Northwestern University , in Managerial Economics and Decision Sciences, 1975.
Dissertation Title:  "Coordination and Informational Incentive Problems in the Multidivisional Firm."
Dissertation Advisor:  Dr. Theodore Groves

M.S., Kellogg School of Management, Northwestern University, in Managerial Economics and Decision Sciences, 1972.

B.S., State University of New York at Stony Brook, in Economics and Mathematics, 1970.