Details about Christian Leuz

Homepage:

https://faculty.chicagobooth.edu/christian-leuz

Workplace:

CESifo, (more information at EDIRC) Center for Financial Studies, (more information at EDIRC) European Corporate Governance Institute (ECGI), (more information at EDIRC) Centre for Economic Policy Research (CEPR), (more information at EDIRC) Leibniz-Institut für Finanzmarktforschung SAFE (Sustainable Architecture for Finance in Europe) (Leibniz Institute for Financial Research), (more information at EDIRC) National Bureau of Economic Research (NBER), (more information at EDIRC) Booth School of Business, University of Chicago, (more information at EDIRC)

Access statistics for papers by Christian Leuz.

Last updated 2024-11-09. Update your information in the RePEc Author Service.

Short-id: ple259

---

Jump to Journal Articles Edited books Chapters Editor

Working Papers

2024

1. Internalizing externalities through public pressure: Transparency regulation for fracking, drilling activity and water quality
   CFS Working Paper Series, Center for Financial Studies (CFS)
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2023) View citations (1)

2023

2. Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
   Also in CFS Working Paper Series, Center for Financial Studies (CFS) (2022)
3. Towards a design-based approach to accounting research
   CFS Working Paper Series, Center for Financial Studies (CFS)
   See also Journal Article Towards a design-based approach to accounting research, Journal of Accounting and Economics, Elsevier (2022) (2022)

2022

4. Know Your Customer: Informed Trading by Banks
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
   Also in CFS Working Paper Series, Center for Financial Studies (CFS) (2022)

2021

5. Determinants and career consequences of early audit partner rotations
   CFS Working Paper Series, Center for Financial Studies (CFS) View citations (1)
6. Know Your Customer: Relationship Lending and Bank Trading
   LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin) View citations (3)
7. Reporting regulation and corporate innovation
   CFS Working Paper Series, Center for Financial Studies (CFS) View citations (2)
   Also in LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin) (2020) View citations (1)
   NBER Working Papers, National Bureau of Economic Research, Inc (2019) View citations (4)

2020

8. Accounting for financial stability: Lessons from the financial crisis and future challenges
   SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE View citations (1)
9. The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity
   LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin)
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2017) View citations (19)
   CFS Working Paper Series, Center for Financial Studies (CFS) (2018) View citations (4)
   See also Journal Article The death of a regulator: Strict supervision, bank lending, and business activity, Journal of Financial Economics, Elsevier (2024) (2024)
10. What are the wider supervisory implications of the Wirecard case?
    SAFE White Paper Series, Leibniz Institute for Financial Research SAFE View citations (3)

2019

11. Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    See also Journal Article Mandatory CSR and sustainability reporting: economic analysis and literature review, Review of Accounting Studies, Springer (2021) View citations (121) (2021)

2018

12. Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (34)
    Also in CFS Working Paper Series, Center for Financial Studies (CFS) (2018) View citations (36)
    See also Journal Article Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research, Accounting and Business Research, Taylor & Francis Journals (2018) View citations (35) (2018)
13. Going the Extra Mile: Distant Lending and Credit Cycles
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (25)
    See also Journal Article Going the Extra Mile: Distant Lending and Credit Cycles, Journal of Finance, American Finance Association (2022) View citations (19) (2022)
14. On the economics of audit partner tenure and rotation: Evidence from PCAOB data
    CFS Working Paper Series, Center for Financial Studies (CFS)
    Also in Research Papers, Stanford University, Graduate School of Business (2017)
    NBER Working Papers, National Bureau of Economic Research, Inc (2017)
15. Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation
    CFS Working Paper Series, Center for Financial Studies (CFS) View citations (1)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2017) View citations (10)

2015

16. Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
17. The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    Also in CESifo Working Paper Series, CESifo (2015) View citations (2)
    VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association (2015) View citations (2)
    See also Journal Article The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession, Journal of Accounting Research, Wiley Blackwell (2017) View citations (6) (2017)

2013

18. The Twilight Zone: OTC Regulatory Regimes and Market Quality
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    Also in Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics (2013) View citations (2)
    See also Journal Article The Twilight Zone: OTC Regulatory Regimes and Market Quality, The Review of Financial Studies, Society for Financial Studies (2018) View citations (12) (2018)

2011

19. Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    See also Journal Article Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement, The Review of Financial Studies, Society for Financial Studies (2016) View citations (128) (2016)

2010

20. Capital-Market Effects of Securities Regulation: The Role of Implementation and Enforcement
    Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State

2009

21. Did Fair-Value Accounting Contribute to the Financial Crisis?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (32)
    Also in CFS Working Paper Series, Center for Financial Studies (CFS) (2009) View citations (32)
    See also Journal Article Did Fair-Value Accounting Contribute to the Financial Crisis?, Journal of Economic Perspectives, American Economic Association (2010) View citations (186) (2010)
22. Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (41)
23. Information Asymmetry, Information Precision, and the Cost of Capital
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
    See also Journal Article Information Asymmetry, Information Precision, and the Cost of Capital, Review of Finance, European Finance Association (2011) View citations (27) (2011)
24. The crisis of fair value accounting: Making sense of the recent debate
    CFS Working Paper Series, Center for Financial Studies (CFS) View citations (233)
    See also Journal Article The crisis of fair-value accounting: Making sense of the recent debate, Accounting, Organizations and Society, Elsevier (2009) View citations (228) (2009)

2007

25. Do Foreigners Invest Less in Poorly Governed Firms?
    Working Papers, University of Pennsylvania, Wharton School, Weiss Center View citations (14)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2006) View citations (27)
    See also Chapter Do Foreigners Invest Less in Poorly Governed Firms?, NBER Chapters, National Bureau of Economic Research, Inc (2010) View citations (43) (2010)
    Journal Article Do Foreigners Invest Less in Poorly Governed Firms?, The Review of Financial Studies, Society for Financial Studies (2010) View citations (43) (2010)

2005

26. Cost of Capital and Cash Flow Effects of U.S. Cross Listings
    Working Papers, University of Pennsylvania, Wharton School, Weiss Center View citations (14)

2003

27. Economic Consequences of SEC Disclosure Regulation
    Center for Financial Institutions Working Papers, Wharton School Center for Financial Institutions, University of Pennsylvania View citations (11)
28. Political Relationships, Global Financing and Corporate Transparency
    CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) View citations (9)
    Also in Center for Financial Institutions Working Papers, Wharton School Center for Financial Institutions, University of Pennsylvania View citations (5)
29. The role of accounting in the German financial system
    CFS Working Paper Series, Center for Financial Studies (CFS) View citations (12)

2000

30. IAS versus US GAAP: A "New Market" Based Comparison
    Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main

1999

31. The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards
    Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main
    See also Journal Article The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards, Schmalenbach Business Review (sbr), LMU Munich School of Management (2000) View citations (7) (2000)
32. The Economic Consequences of Increased Disclosure
    Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main
    See also Journal Article The economic consequences of increased disclosure, Journal of Accounting Research, Wiley Blackwell (2000) View citations (761) (2000)

1998

33. Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany
    Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main

Journal Articles

2024

1. The death of a regulator: Strict supervision, bank lending, and business activity
   Journal of Financial Economics, 2024, 158, (C)
   See also Working Paper The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity, LawFin Working Paper Series (2020) (2020)

2022

2. Going the Extra Mile: Distant Lending and Credit Cycles
   Journal of Finance, 2022, 77, (2), 1259-1324 View citations (19)
   See also Working Paper Going the Extra Mile: Distant Lending and Credit Cycles, NBER Working Papers (2018) View citations (25) (2018)
3. Towards a design-based approach to accounting research
   Journal of Accounting and Economics, 2022, 74, (2)
   See also Working Paper Towards a design-based approach to accounting research, CFS Working Paper Series (2023) (2023)

2021

4. Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis
   Journal of Financial Economics, 2021, 141, (3), 1188-1217 View citations (26)
5. Mandatory CSR and sustainability reporting: economic analysis and literature review
   Review of Accounting Studies, 2021, 26, (3), 1176-1248 View citations (121)
   See also Working Paper Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review, NBER Working Papers (2019) View citations (7) (2019)

2020

6. Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
   The Review of Financial Studies, 2020, 33, (10), 4532-4579 View citations (26)
7. Reproducibility in Accounting Research: Views of the Research Community
   Journal of Accounting Research, 2020, 58, (2), 519-543 View citations (8)

2018

8. Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research
   Accounting and Business Research, 2018, 48, (5), 582-608 View citations (35)
   See also Working Paper Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research, NBER Working Papers (2018) View citations (34) (2018)
9. The Twilight Zone: OTC Regulatory Regimes and Market Quality
   The Review of Financial Studies, 2018, 31, (3), 898-942 View citations (12)
   See also Working Paper The Twilight Zone: OTC Regulatory Regimes and Market Quality, NBER Working Papers (2013) View citations (2) (2013)

2017

10. The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession
    Journal of Accounting Research, 2017, 55, (1), 35-78 View citations (6)
    See also Working Paper The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession, NBER Working Papers (2015) View citations (2) (2015)

2016

11. Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
    The Review of Financial Studies, 2016, 29, (11), 2885-2924 View citations (128)
    See also Working Paper Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement, NBER Working Papers (2011) View citations (7) (2011)
12. The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
    Journal of Accounting Research, 2016, 54, (2), 525-622 View citations (379)

2013

13. Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
    Journal of Accounting Research, 2013, 51, (3), 495-547 View citations (78)
14. Mandatory IFRS reporting and changes in enforcement
    Journal of Accounting and Economics, 2013, 56, (2), 147-177 View citations (222)

2011

15. Information Asymmetry, Information Precision, and the Cost of Capital
    Review of Finance, 2011, 16, (1), 1-29 View citations (27)
    See also Working Paper Information Asymmetry, Information Precision, and the Cost of Capital, NBER Working Papers (2009) View citations (5) (2009)

2010

16. Did Fair-Value Accounting Contribute to the Financial Crisis?
    Journal of Economic Perspectives, 2010, 24, (1), 93-118 View citations (186)
    See also Working Paper Did Fair-Value Accounting Contribute to the Financial Crisis?, NBER Working Papers (2009) View citations (32) (2009)
17. Different approaches to corporate reporting regulation: How jurisdictions differ and why
    Accounting and Business Research, 2010, 40, (3), 229-256 View citations (121)
18. Do Foreigners Invest Less in Poorly Governed Firms?
    The Review of Financial Studies, 2010, 23, (3), 3245-3285 View citations (43)
    Also in The Review of Financial Studies, 2009, 22, (8), 3245-3285 (2009) View citations (208)
    See also Working Paper Do Foreigners Invest Less in Poorly Governed Firms?, Working Papers (2007) View citations (14) (2007)
    Chapter Do Foreigners Invest Less in Poorly Governed Firms?, NBER Chapters, 2010 (2010) View citations (43) (2010)

2009

19. Cost of capital effects and changes in growth expectations around U.S. cross-listings
    Journal of Financial Economics, 2009, 93, (3), 428-454 View citations (198)
20. The crisis of fair-value accounting: Making sense of the recent debate
    Accounting, Organizations and Society, 2009, 34, (6-7), 826-834 View citations (228)
    See also Working Paper The crisis of fair value accounting: Making sense of the recent debate, CFS Working Paper Series (2009) View citations (233) (2009)

2008

21. Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
    Journal of Accounting Research, 2008, 46, (5), 1085-1142 View citations (530)
22. Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations
    Journal of Accounting and Economics, 2008, 45, (2-3), 181-208 View citations (157)

2007

23. Accounting Information, Disclosure, and the Cost of Capital
    Journal of Accounting Research, 2007, 45, (2), 385-420 View citations (604)
24. Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions
    Journal of Accounting and Economics, 2007, 44, (1-2), 146-165 View citations (71)

2006

25. Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006)
    Journal of Accounting and Economics, 2006, 42, (1-2), 285-299 View citations (48)
26. International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
    Journal of Accounting Research, 2006, 44, (3), 485-531 View citations (440)
27. Political relationships, global financing, and corporate transparency: Evidence from Indonesia
    Journal of Financial Economics, 2006, 81, (2), 411-439 View citations (335)

2005

28. Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board
    Journal of Accounting and Economics, 2005, 39, (2), 233-264 View citations (155)

2003

29. Discussion of ADRs, Analysts, and Accuracy: Does Cross‐Listing in the United States Improve a Firm's Information Environment and Increase Market Value?
    Journal of Accounting Research, 2003, 41, (2), 347-362 View citations (28)
30. Earnings management and investor protection: an international comparison
    Journal of Financial Economics, 2003, 69, (3), 505-527 View citations (1377)
31. IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market
    Journal of Accounting Research, 2003, 41, (3), 445-472 View citations (71)
    Also in Journal of Accounting Research, 2003, 41, (3), 445-472 (2003) View citations (60)

2000

32. The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards
    Schmalenbach Business Review (sbr), 2000, 52, (2), 182-207 View citations (7)
    See also Working Paper The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards, Working Paper Series: Finance and Accounting (1999) (1999)
33. The economic consequences of increased disclosure
    Journal of Accounting Research, 2000, 38, 91-124 View citations (761)
    See also Working Paper The Economic Consequences of Increased Disclosure, Working Paper Series: Finance and Accounting (1999) (1999)
34. Tribute to Dieter Ordelheide
    European Accounting Review, 2000, 9, (3), 345-347

1998

35. The role of accrual accounting in restricting dividends to shareholders
    European Accounting Review, 1998, 7, (4), 579-604 View citations (13)

1997

36. An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany
    Accounting and Business Research, 1997, 28, (2), 111-129 View citations (4)

Edited books

2005

1. The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy, and Practice
   OUP Catalogue, Oxford University Press View citations (3)

2004

2. The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice
   OUP Catalogue, Oxford University Press View citations (33)

Chapters

2010

1. Do Foreigners Invest Less in Poorly Governed Firms?
   A chapter in Corporate Governance, 2010 View citations (43)
   See also Journal Article Do Foreigners Invest Less in Poorly Governed Firms?, Society for Financial Studies (2010) View citations (43) (2010)
   Working Paper Do Foreigners Invest Less in Poorly Governed Firms?, University of Pennsylvania, Wharton School, Weiss Center (2007) View citations (14) (2007)

Editor

1. Journal of Accounting Research
   Wiley Blackwell