Christian Leuz

Christian Leuz is the Joseph Sondheimer Professor of International Economics, Finance and Accounting at the University of Chicago''s Booth School of Business. He is also a Co-Director of the Initiative on Global Markets, a Research Associate at the National Bureau of Economic Research, and a Fellow at the at the European Corporate Governance Institute, Wharton''s Financial Institution Center, Goethe Universität Frankfurt''s Center for Financial Studies, and the CESifo Research Network. He studies the role of disclosure and transparency in capital markets and other settings, the effects of regulation, international accounting as well as corporate governance and corporate financing decisions. His work has been published in top accounting and finance journals. He has received several awards and honors, including the 2016 and the 2014 Distinguished Contribution to the Accounting Literature Awards, the Humboldt Research Award in 2012, as well as the 2011 Wildman Medal Award. He was also recognized as a “Highly Cited Researcher" by Thomson Reuters and included in their list of “The World’s Most Influential Scientific Minds” in 2014-2016. Professor Leuz is an editor for the Journal of Accounting Research and has served on many editorial boards, including the Journal of Accounting & Economics, The Accounting Review, the Journal of Business, Finance and Accounting, and the Review of Accounting Studies.

Born in Germany, Professor Leuz earned his doctoral degree and Habilitation at the Goethe University Frankfurt in Germany. Prior to this position, he was the Harold Stott Term Assistant Professor in Accounting at the Wharton School of the University of Pennsylvania and a visiting doctoral fellow at the Simon School of Business, University of Rochester.

Other Interests

Wine, food, skiing.

Research Activities

Financial disclosure and capital markets; financial transparency and corporate governance; cost of capital; international accounting; securities regulation.

Publications

With Christian Laux, "Did Fair-Value Accounting Contribute to the Financial Crisis?," Journal of Economic Perspectives (2010).

With Karl Lins and Frank Warnock, "Do Foreigners Invest Less in Poorly Governed Firms?,"? Review of Financial Studies (2009).

With F. Oberholzer, "Political Relationships, Global Financing, and Corporate Transparency: Evidence from Indonesia," Journal of Financial Economics (2006).

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).