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Professor Christian Leuz

J. Sondheimer Professor of International Economics, Finance and Accounting
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Christian Leuz, J. Sondheimer Professor of International Economics, Finance and Accounting, The University of Chicago - Booth School of Business
ECGI Fellow (2014) :

Biography    
Christian Leuz studied Business Economics at Goethe University Frankfurt, Germany from 1987-1990; he received an M.S. (finance), University of Wisconsin-Madison, 1991; Ph.D. summa cum laude (business economics), Goethe University Frankfurt, 1996; Habilitation (German post-doctoral degree), Goethe University Frankfurt, 2000.

His research examines the role of corporate disclosures, accounting transparency and disclosure regulation in capital markets. He works on corporate governance, international accounting, securities regulation, and corporate financing.

Selected Publications include: With F. Oberholzer, "Political Relationships, Global Financing, and Corporate Transparency: Evidence from Indonesia," Journal of Financial Economics (2006). With B. Bushee, "Economic Consequences of SEC Disclosure Regulation: Evidence from the OTCBB," Journal of Accounting and Economics (2005). With D. Nanda and P. Wysocki, "Earnings Management and Investor Protection: An International Comparison," Journal of Financial Economics (2003). With R. Verrecchia, "The Economic Consequences of Increased Disclosure," Journal of Accounting Research (2000).

He has received several awards and honors, including the Humboldt Research Award, the 2011 Wildman Medal Award, the 2010 AAA Notable Contribution Award as well as a JFE All Star Paper Award.

Related Experience

He is a Co-Director of the Initiative on Global Markets at Chicago Booth and a co-editor of the Journal of Accounting Research. Associate Editor: Journal of Accounting and Economics, 2006-2011 and European Accounting Review, 2000-2004. Editorial board member: Journal of Accounting Research, 2005-2011; The Accounting Review, 2005-2008; Review of Accounting Studies, 2011-2013; Journal of Business, Finance and Accounting, 2004-present; Review of Managerial Science, 2006-present; International Journal of Accounting, 2005-2009. Fellow: Wharton Financial Institutions Center, Center for Financial Studies, and the CESifo Research Network. Fulbright Scholarship, 1990-91.

Research Interests
Accounting transparency
Corporate disclosures
Corporate governance and financing
Disclosure regulation
International accounting

ECGI Working Papers (Click title for more details)
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime ECGI Finance Working Paper 453/2015 August 2015
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement ECGI Finance Working Paper 407/2014 February 2014
Mandatory IFRS Reporting and Changes in Enforcement ECGI Finance Working Paper 377/2013 September 2013
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research ECGI Law Working Paper 306/2016 December 2015
The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession ECGI Law Working Paper 303/2016 December 2015
Did Fair-Value Accounting Contribute to the Financial Crisis? ECGI Finance Working Paper 266/2009 December 2009
The Twilight Zone: OTC Regulatory Regimes and Market Quality ECGI Law Working Paper 224/2013 June 2017
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences ECGI Finance Working Paper 198/2008 December 2007
Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why ECGI Law Working Paper 156/2010 May 2010 Winner of the 2011 Allen & Overy Law Prize (Best paper in the Law Working Paper series)
Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations ECGI Finance Working Paper 155/2007 March 2008
Cost of Capital Effects and Changes in Growth Expectations around U.S. Cross-Listings ECGI Finance Working Paper 046/2004 Revised October 2006
Do Foreigners Invest Less in Poorly Governed Firms? ECGI Finance Working Paper 043/2004 February 2008 revised version This paper was originally published in July 2004 under the title Corporate Governance and the Shareholder Base
International Differences in Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? ECGI Law Working Paper 015/2003 November 2003

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