From 2004 to 2009, Thomas Loy studied Business Administration at the Catholic University of Eichstätt-Ingolstadt (Ingolstadt School of Management) and at Xavier University in Cincinnati (OH, USA). In 2014, he completed his dissertation on private firms earnings management behavior at Bielefeld University. Afterwards, he was Assistant Professor of Auditing at the University of Bayreuth. He visited IE Business School (Madrid), the University of Western Australia and the University of Nebraska Lincoln (NE, USA). Since 2019 Thomas Loy is Professor of Management Accounting and Information Systems at the Faculty of Business Studies and Economics of the University of Bremen.
From a methodological standpoint, he mainly works on archival studies, surveys and the application of Machine Learning methods in accounting and finance. His current research interests include Financial Accounting and Disclosure, Cost Behavior, Auditing and Corporate Governance as well as the impact of Digitalization on these fields.