Selected Bibliography for Christian Leuz

Charles F. Pohl Distinguished Service Professor of Accounting and Finance

Home page of Christian Leuz
Christian Leuz author profile at Scopus

Published Works  

"Towards a Design-Based Approach to Accounting Research." Christian Leuz; Journal of Accounting and Economics, 2022, 74(2), pp. 101550.

"Going the Extra Mile: Distant Lending and Credit Cycles." João Granja, Christian Leuz and Raghuram G. Rajan; The Journal of Finance, 2022, 77(2), pp. 1259-324.

"Large-Sample Evidence on the Impact of Unconventional Oil and Gas Development on Surface Waters." Pietro Bonetti, Christian Leuz and Giovanna Michelon; Science, 2021, 373(6557), pp. 896-902.

"Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review." Hans B. Christensen, Luzi Hail and Christian Leuz; Review of Accounting Studies, 2021, 26(3), pp. 1176-248.

"Reproducibility in Accounting Research: Views of the Research Community." Luzi Hail, Mark Lang and Christian Leuz; Journal of Accounting Research, 2020, 58(2), pp. 519-43.

"Public Oversight and Reporting Credibility: Evidence from the Pcaob Audit Inspection Regime." Brandon Gipper, Christian Leuz and Mark Maffett; The Review of Financial Studies, 2020, 33(10), pp. 4532-79.

"On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from Pcaob Data." Brandon Gipper, Luzi Hail and Christian Leuz; The Accounting Review, 2020, 96(2), pp. 303-31.

"The Twilight Zone: Otc Regulatory Regimes and Market Quality." Ulf Brüggemann, Aditya Kaul, Christian Leuz and Ingrid M. Werner; The Review of Financial Studies, 2018, 31(3), pp. 898-942.

"Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research." Christian Leuz; Accounting and Business Research, 2018, 48(5), pp. 582-608.

"The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession." Matthew J. Bloomfield, Ulf Bruggemann, Hans B. Christensen and Christian Leuz; Journal of Accounting Research, 2017, 55(1), pp. 35-78.

"The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research." Christian Leuz and Peter D. Wysocki; Journal of Accounting Research, 2016, 54(2), pp. 525-622.

"Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement." Hans B. Christensen, Luzi Hail and Christian Leuz; Review of Financial Studies, 2016, 29(11), pp. 2885-924.

"Adopting a Label: Heterogeneity in the Economic Consequences around Ias/IFRS Adoptions." Holger Daske, Luzi Hail, Christian Leuz and Rodrigo Verdi; Journal of Accounting Research, 2013, 51(3), pp. 495-547.

"Mandatory IFRS Reporting and Changes in Enforcement." Hans B. Christensen, Luzi Hail and Christian Leuz; Journal of Accounting and Economics, 2013, 56(2–3, Supplement 1), pp. 147-77.

"Information Asymmetry, Information Precision, and the Cost of Capital." Richard A. Lambert, Christian Leuz and Robert E. Verrecchia; Review of Finance, 2012, 16(1), pp. 1-29.

"Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part Ii): Political Factors and Future Scenarios for U.S. Accounting Standards." Luzi Hail, Christian Leuz and Peter Wysocki; Accounting Horizons, 2010, 24(4), pp. 567.

"Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis." Luzi Hail, Christian Leuz and Peter Wysocki; Accounting Horizons, 2010, 24(3), pp. 355.

"Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why." Christian Leuz; Accounting and Business Research, 2010, 40(3), pp. 229 - 56.

"Did Fair-Value Accounting Contribute to the Financial Crisis?" Christian Laux and Christian Leuz; Journal of Economic Perspectives, 2010, 24(1), pp. 93-118.

"Cost of Capital Effects and Changes in Growth Expectations around U.S. Cross-Listings." Luzi Hail and Christian Leuz; Journal of Financial Economics, 2009, 93(3), pp. 428-54.

"Do Foreigners Invest Less in Poorly Governed Firms?" Christian Leuz, Karl V. Lins and Francis E. Warnock; Review of Financial Studies, 2009, 22(8), pp. 3245-85.

"The Crisis of Fair-Value Accounting: Making Sense of the Recent Debate." Christian Laux and Christian Leuz; Accounting, Organizations and Society, 2009, 34(6-7), pp. 826-34.

"Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences." Holger Daske, Luzi Hail, Christian Leuz and Rodrigo Verdi; Journal of Accounting Research, 2008, 46(5), pp. 1085-142.

"Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary Sec Deregistrations." Christian Leuz, Alexander Triantis and Tracy Yue Wang; Journal of Accounting and Economics, 2008, 45(2-3), pp. 181-208.

"Sarbanes-Oxley: Was It Worth It?" Christian Leuz, Anthony Nasharr, Kristofer Swanson and Barry Chatz; DePaul Business & Commercial Law Journal, 2007, 5(4), pp. 643-66.

"Accounting Information, Disclosure, and the Cost of Capital." Richard Lambert, Christian Leuz and Robert E. Verrecchia; Journal of Accounting Research, 2007, 45(2), pp. 385-420.

"Was the Sarbanes-Oxley Act of 2002 Really This Costly? A Discussion of Evidence from Event Returns and Going-Private Decisions." Christian Leuz; Journal of Accounting and Economics, 2007, 44(1-2), pp. 146-65.

"The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms." David C. Burgstahler, Luzi Hail and Christian Leuz; The Accounting Review, 2006, 81(5), pp. 983-1016.

"Cross Listing, Bonding and Firms' Reporting Incentives: A Discussion of Lang, Raedy and Wilson (2006)." Christian Leuz; Journal of Accounting and Economics, 2006, 42(1-2), pp. 285-99.

"Cross Listing, Bonding and Firms' Reporting Incentives: A Discussion of Lang, Raedy and Wilson (2006)." Christian Leuz; Journal of Accounting & Economics, 2006, 42(1/2), pp. 285-99.

"Political Relationships, Global Financing, and Corporate Transparency: Evidence from Indonesia." Christian Leuz and Felix Oberholzer-Gee; Journal of Financial Economics, 2006, 81(2), pp. 411-39.

"International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?" Luzi Hail and Christian Leuz; Journal of Accounting Research, 2006, 44(3), pp. 485-531.

"Economic Consequences of Sec Disclosure Regulation: Evidence from the Otc Bulletin Board." Brian J. Bushee and Christian Leuz; Journal of Accounting & Economics, 2005, 39(2), pp. 233-64.

"The Role of Accounting in the German Financial System," Christian Leuz and Jens Wustemann, in The German Financial System. J. P. Krahnen and R. H. Schmidt, Oxford and New York: Oxford University Press, 2004, pp. 450-81.

The Economics and Politics of Accounting : International Perspectives on Research, Trends, Policy, and Practice Christian Leuz, Dieter Pfaff and Anthony G. Hopwood; Oxford: Oxford University Press, 2004.

"Proprietary Versus Non-Proprietary Disclosures: Evidence from Germany," Christian Leuz, in The Economics and Politics of Accounting : International Perspectives on Research, Trends, Policy, and Practice. C. Leuz, D. Pfaff and A. G. Hopwood, Oxford University Press, 2004, pp. 164-97.

"Earnings Management and Investor Protection: An International Comparison." Christian Leuz, Dhananjay Nanda and Peter D. Wysocki; Journal of Financial Economics, 2003, 69(3), pp. 505-27.

"Ias Versus U.S. GAAP: Information Asymmetry-Based Evidence from Germany's New Market." Christian Leuz; Journal of Accounting Research, 2003, 41(3), pp. 445-72.

"Discussion of Adrs, Analysts, and Accuracy: Does Cross-Listing in the United States Improve a Firm's Information Environment and Increase Market Value?" Christian Leuz; Journal of Accounting Research, 2003, 41(2), pp. 347-62.

"Auslandslistings Und Offenlegung: Chancen Und Probleme Empirischer Rechnungswesenforschung (Cross Listings and Disclosure)." Christian Leuz; Betriebliche Forschung und Praxis, 2003, 6, pp. 623-36.

"Informationstheorie (Information Theory)," Christian Leuz, in Handwörterbuch Unternehmensrechnung Und Controlling. H.-U. Küpper and A. Wagenhofer, Stuttgart: Schäffer-Poeschel, 2002, pp. 732-40.

"Comment and Discussion: Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure." Christian Leuz; Brookings-Wharton Papers on Financial Services, 2001, pp. 170-77.

"The Economic Consequences of Increased Disclosure." Christian Leuz and Robert E. Verrecchia; Journal of Accounting Research, 2000, 38(3), pp. 91-124.

"Tribute to Dieter Ordelheide." Christian Leuz and Dieter Pfaff; European Accounting Review, 2000, 9(3), pp. 345-47.

"The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards." Christian Leuz; Schmalenbach Business Review, 2000, 52(2), pp. 182-207.

"Rechnungslegung Am Neuen Markt – Eine Bestandsaufnahme (Accounting Choices at the New Market of the Frankfurt Stock Exchange)." Anne d'Arcy and Christian Leuz; Der Bertrieb, 2000, 53(February), pp. 385 - 91.

"The Role of Accrual Accounting in Restricting Dividends to Shareholders." Christian Leuz; European Accounting Review, 1998, 7(4), pp. 579-604.

"An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany." Christian Leuz, Dominic Deller and Michael Stubenrath; Accounting & Business Research, 1998, 28(2), pp. 111-29.

"Kapitalflußrechnung – Grundlagen, International Accounting Standard No. 7 Und Informationsgehalt (Cash Flow Statements – Basics, Information Content and Ias 7)." Christian Leuz and D Ordelheide; Wirtschaftswissenschaftliches Studium, 1998, 27, pp. 176-83.

Rechnungslegung Und Kreditfinanzierung : Zum Zusammenhang Von Ausschüttungsbegrenzung, Bilanzieller Gewinnermittlung Und Vorsichtiger Rechnungslegung Christian Leuz; Betriebswirtschaftliche Studien, Rechnungs- Und Finanzwesen, Organisation Und Institution,; Bd. 32;; Frankfurt am Main and New York P. Lang, 1996.

"Groves-Schemata: Ein Geeignetes Instrument Zur Steuerung Der Ressourcenallokation in Unternehmen? (Groves Mechanisms in Intra-Firm Resource Allocation Problems with Risk-Averse Managers)." Christian Leuz and D Pfaff; Zeitschrift für betriebswirtschaftliche Forschung, 1995, 47(July), pp. 659-90.