Hi,
The short answer - there is none.
You can capture the same environment/room with different settings in real Camera, and the image will be totally different, while the lighting and illumination (yes, these are different things) are constant.
You can go crazy and try untonemapped raw output by Corona, with real illumination values, which then can be processed further (no idea how) but I would skip it.
From my experience, setting the light intensity to Lumens is the closest thing to accuracy you can do in regards to light intensity. It has been really solid for me to e.g. compare in real life how many of the light sources I need and where.
For the simplest of tone mapping operators - an exposure change of 1 stop means 2 times more or 2 times less light reaching the sensor. So if you have a light with, say, 800 lumens, which has illuminated a surface 1m away from light source (the calculations are more complex of course, I am presenting a simple case) with 800 lux, exposure value of 0.0 would capture it as is. With exposure value of 1.0, you would get/observe as if the surface was illuminated with 1600 lux.
Why the reference? You can compare this against general illumination values, say for a living room it is/should be from 100-300 lux (work surface, usually 0.8m above floor), so you can calculate (or eyeball at least :)) the rest.
This most probably also means non-default Corona settings (no MSI at first) to get the result of the light source in a specific environment as accurate as possible.