Lukas Helikum

Lukas J. Helikum joined NJCU as an Assistant Professor of Accounting in Fall 2018, after earning a Ph.D. in Accounting from Nanyang Business School in Singapore. He also holds an MS in International Business – Controlling and a BS in International Business with a major in Accounting from Maastricht University in the Netherlands.

At NJCU, Professor Helikum teaches courses in Financial and Management Accounting, as well as Data Analytics and Accounting Information Systems. In addition, he works on curriculum development and assessment, serves as a mentor for Accounting students, and is the Accounting Department Senator on the NJCU Senate.

Courses Taught

• ACCT 251 – Financial Accounting
• ACCT 252 – Management Accounting
• ACCT 310 – Data Analytics for Accountants
• ACCT 351 – Intermediate Accounting I
• ACCT 401 – Accounting Information Systems
• ACCT 566 – Applied Accounting Analytics
• ACCT 591 – Introduction to Fraud Examination

Research Interests / Expertise
Professor Helikum’s research explores the judgment and decision-making of individuals in financial accounting, managerial reporting, and auditing contexts, primarily employing an experimental methodology.

Publications
Helikum, L. J., Tan, H. T., & Xu, T. (2022). Causal Attribution, Benefits Sharing, and Earnings Management. Contemporary Accounting Research. Vol 39 (2): 893-916. https://doi.org/10.1111/1911-3846.12755

Keywords: Financial Reporting; Non-GAAP Accounting; Earnings Management; Corporate Social Responsibility (CSR) Reporting; Auditing; Behavioral Accounting; Information Processing.