Rolf Brühl is a Professor of Business Ethics and Management Control who has been with ESCP Business School, Berlin Campus, since 1996. He is a member of the Sustainability Department at ESCP. In the past, he served as the Academic Director of the Master in Management program (1996–2001) and the Doctoral Programme (2002–2024) in Berlin. His current research interests include organizations’ legitimacy strategies, companies’ political activities, and normative theorizing in business ethics.

His research has been published in peer-reviewed journals such as Accounting, Organizations and Society, Business & Society, European Management Journal, Journal of Business Ethics, Journal of Business Research, and Journal of Management Control.

Rolf Brühl began his academic journey in business administration at the Technical University of Berlin, where he completed his studies, earned his doctoral degree, and achieved habilitation in the field of management accounting and management control. He also gained practical experience in the banking sector and consultancy.

Currently, he is a member of the “Shared Services” working group within the Schmalenbach Association and serves in the Scientific Commissions on Accounting and Philosophy of Science and Ethics in Economics at the German Academic Association for Business Research (VHB).

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91 publications

Academic Articles

2025

SCHNEIDER, M., R. BRÜHL

CFO antecedents of accounting wrongdoing: a literature review

MANAGEMENT REVIEW QUARTERLY

Academic Articles

2024

BRÜHL, R.

Should They Go, or May They Stay: Companies in Aggressor States

JOURNAL OF BUSINESS ETHICS

Academic Articles

2024

NOVAK HANSEN, C., R. BRÜHL

How informational stimuli, formative experiences, and socialization can activate values to foster sustainable entrepreneurship engagement

BUSINESS ETHICS, THE ENVIRONMENT & RESPONSIBILITY

Books

2024

BRÜHL, R., A. G. COENENBERG, T. M. FISCHER, T. W. GÜNTHER

Kostenrechnung und Kostenanalyse

Schäffer-Poeschel Verlag, 912

Conference Proceedings

2024

BRÜHL, R., B. KAPTEINA

Decoding corporate support for democracy: A study in Eastern Germany

Academy of Management (AOM)

Academic Articles

2023

SCHNEIDER, M., R. BRÜHL

Disentangling the black box around CEO and financial information-based accounting fraud detection

JOURNAL OF BUSINESS ECONOMICS, 93(9), 1591–1628

Chapters

2023

BRÜHL, R., J. S. BASEL

Misstrauen. Eine interdisziplinäre Bestandsaufnahme

In: Psychologie von Risiko und Vertrauen. Wahrnehmung, Verhalten und Kommunikation, Jörn Basel und Philipp Henrizi Springer, 269-299

Academic Articles

2022

MALMI, T., D. S. BEDFORD, R. BRÜHL, J. DERGÅRD, S. HOOZÉE, O. JANSCHEK, J. WILLERT

The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices

JOURNAL OF MANAGEMENT CONTROL (FORMERLY: ZEITSCHRIFT FÜR PLANUNG UND UNTERNEHMENSSTEUERUNG), 33 (3), 273–334

Academic Articles

2022

RICHTER, P., B. KAPTEINA, R. BRÜHL

Do firms' political capabilities increase their R&D investments?

EUROPEAN JOURNAL OF MANAGEMENT, 22(1), 108-124

Academic Articles

2022

BRÜHL, R.

On the responsibility of corporate actors for human rights in the supply chain

MANAGEMENT-REVUE, 33, 60-83