Rainer Lenz

Hochschule Bielefeld, Twitter (United States)

Papers

Total Citations

H-Index

About

Rainer Lenz is a leading voice at the intersection of emerging technology and corporate governance, with his research primarily focused on internal auditing, blockchain technology, and the evolution of professional standards. His most cited work, "Managing Distributed Ledgers: Blockchain and Beyond" (2019, 14 citations), established him as an early thinker on how organizations can govern and audit decentralized systems, bridging a critical gap between technical innovation and risk management. In his provocative 2024 paper, "The Global Internal Audit Standards – Old Wine in New Bottles?" (7 citations), Lenz and his co-authors deliver a sharp critique of the Institute of Internal Auditors' newly issued Standards, arguing they represent a missed opportunity to shift from rigid, rules-driven requirements toward more adaptable, principles-based guidance. This work has sparked important debate within the profession about the future direction of audit quality and independence. With a career marked by challenging conventional wisdom and pushing for meaningful reform, Lenz continues to influence both academic discourse and professional practice, making him an essential voice for students and practitioners navigating the complex landscape of modern assurance and governance.