Christian Leuz

32 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0003-4370-6209

Booth School of Business, University of Chicago, Chicago, Illinois 60637; and National Bureau of Economic Research, Cambridge, Massachusetts 02138; and Center for Economic Policy Research, London EC1R 5HL, United Kingdom

Publications

• Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation — Management Science 2026
• Reporting regulation and corporate innovation — Journal of Accounting and Economics 2025
• The death of a regulator: Strict supervision, bank lending, and business activity — Journal of Financial Economics 2024
• Conference paper Towards a design-based approach to accounting research☆ — Journal of Accounting and Economics 2022
• Going the Extra Mile: Distant Lending and Credit Cycles — The Journal of Finance 2022
• Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis — Journal of Financial Economics 2021
• On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data — The Accounting Review 2021
• Reproducibility in Accounting Research: Views of the Research Community — Journal of Accounting Research 2020
• Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime — The Review of Financial Studies 2020
• The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession — Journal of Accounting Research 2017
• Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement — The Review of Financial Studies 2016
• The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research — Journal of Accounting Research 2016
• Mandatory IFRS reporting and changes in enforcement☆ — Journal of Accounting and Economics 2013
• Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions — Journal of Accounting Research 2013
• Information Asymmetry, Information Precision, and the Cost of Capital — Review of Finance 2012
• Do Foreigners Invest Less in Poorly Governed Firms? — The Review of Financial Studies 2010
• The crisis of fair-value accounting: Making sense of the recent debate — Accounting, Organizations and Society 2009
• Do Foreigners Invest Less in Poorly Governed Firms? — The Review of Financial Studies 2009
• Cost of capital effects and changes in growth expectations around U.S. cross-listings — Journal of Financial Economics 2009
• Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences — Journal of Accounting Research 2008
• Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations☆ — Journal of Accounting and Economics 2008
• Accounting Information, Disclosure, and the Cost of Capital — Journal of Accounting Research 2007
• 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
• Cross listing, bonding and firms’ reporting incentives: A discussion of Lang, Raedy and Wilson (2006)☆ — Journal of Accounting and Economics 2006
• International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? — Journal of Accounting Research 2006
• The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms — The Accounting Review 2006
• Political relationships, global financing, and corporate transparency: Evidence from Indonesia — Journal of Financial Economics 2006
• Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board☆ — Journal of Accounting and Economics 2005
• IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market — Journal of Accounting Research 2003
• IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market — Journal of Accounting Research 2003
• Earnings management and investor protection: an international comparison — Journal of Financial Economics 2003
• 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