Christian Leuz Faculty Profile

Christian Leuz
Harold Stott Term Assistant Professor of Accounting

Habilitation (German Post-Doctoral Degree), Goethe-Universitat Frankfurt, Germany, 2000; PhD, Goethe-Universitat, 1996; MS, University of Wisconsin-Madison, 1991; Goethe-Universitat, 1990-1987

Research Areas
International accounting; financial disclosure and capital markets; cost of capital; securities analysis

Current Projects
Disclosure and securities regulation. Cross border listings and firms' cost of capital. Delistings and SEC deregistrations. Transparency and Corporate Governance.

Academic Positions Held
Wharton: 2000-present (named Harold Stott Term Assistant Professor of Accounting, 2003; named Harry Reynolds International Visiting Assistant Professor, 1998-99)

Professional Leadership 2003-2007
Editoral Board, Journal of Accounting Research, 2005-present; Editorial Board, The Accounting Review, 2005-present; Editorial Board, Journal of Business, Finance and Accounting, 2004-present; Associate Editor, European Accounting Review, 2000-2004

Representative Publications
(with D.J. Nanda and P. Wysocki)
"Investor Protection and Earnings Management: An International Comparison." Journal of Financial Economics (2003).

"IAS versus US GAAP: Information-Asymmetry Based Evidence from Germany's New Market." Journal of Accounting Research (2003).

(with R.E. Verrecchia)
"The Economic Consequences of Increased Disclosure." Journal of Accounting Research (2000).