Christian Leuz : Citation Profile

CESifo (1% share)
Center for Financial Studies (1% share)
European Corporate Governance Institute (ECGI) (1% share)
Centre for Economic Policy Research (CEPR) (2% share)

28

H index

39

i10 index

7783

Citations

RESEARCH PRODUCTION:

39

Articles

46

Papers

1

Chapters

EDITOR:

2

Books edited

1

Series edited

RESEARCH ACTIVITY:

   28 years (1997 - 2025). See details.
   Cites by year: 277
   Journals where Christian Leuz has often published
   Relations with other researchers
   Recent citing documents: 1005.    Total self citations: 56 (0.71 %)

EXPERT IN:

   Economic Integration
   Multinational Firms; International Business
   Financial Aspects of Economic Integration
   Finance
   Corporate Finance and Governance

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/ple259
   Updated: 2026-06-06    RAS profile: 2026-01-09    
   Missing citations? Add them    Incorrect content? Let us know

Relations with other researchers

Works with:

Breuer, Matthias (3)

Haselmann, Rainer (2)

Authors registered in RePEc who have co-authored more than one work in the last five years with Christian Leuz.

Is cited by:

Stulz, René (39)

El Ghoul, Sadok (37)

Karolyi, G. (29)

HASAN, IFTEKHAR (28)

Tsalavoutas, Ioannis (25)

Sellhorn, Thorsten (23)

Warnock, Francis (23)

Jørgensen, Bjørn (22)

Lel, Ugur (20)

Drobetz, Wolfgang (20)

Brüggemann, Ulf (20)

Cites to:

Shleifer, Andrei (112)

Lopez-de-Silanes, Florencio (87)

La Porta, Rafael (63)

Ball, Ray (46)

Stulz, René (41)

Zingales, Luigi (41)

Vishny, Robert (32)

Karolyi, G. (31)

Lins, Karl (26)

Djankov, Simeon (23)

Campbell, John (22)

Main data

Where Christian Leuz has published?

Journals with more than one article published# docs
Journal of Accounting Research11
Journal of Accounting and Economics7
Journal of Financial Economics5
The Review of Financial Studies5
Accounting and Business Research3
European Accounting Review2

Working Papers Series with more than one paper published# docs
NBER Working Papers / National Bureau of Economic Research, Inc18
CFS Working Paper Series / Center for Financial Studies (CFS)13
LawFin Working Paper Series / Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin)3
Working Papers / University of Pennsylvania, Wharton School, Weiss Center2

Recent works citing Christian Leuz (2025 and 2024)

YearTitle of citing document
2024Economic policy uncertainty, financial reporting quality, and accounting enforcement: International evidence. (2024). Mos, Catalin Robert. In: Finance, Accounting and Business Analysis. RePEc:aan:journl:v:6:y:2024:i:2:p:159-179.

Full description at Econpapers || Download paper

2025From Cost to Opportunity: The Role of ESG In Banking. (2025). Rusu, Ana-Gabriela ; Ciobanu, Radu ; Nitescu, Dan Costin ; Calin, Adina Elena ; Vierescu, Eugen-Marian. In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:27:y:2025:i:68:p:235.

Full description at Econpapers || Download paper

2025Navigating Uncertainty in Sustainability Assurance: Challenges of the Corporate Sustainability Reporting Directive in Romania and Austria. (2025). Graschitz, Sabine ; Dumitrescu, Alin-Constantin ; Circa, Cristina ; Baldauf, Julia. In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:27:y:2025:i:70:p:849.

Full description at Econpapers || Download paper

2025ESG Reporting and Systemic Risk: Evidence from European Markets. (2025). Filip, Radu Ion ; Cosoveanu, Georgiana ; Tigu, Gabriela ; Hurduzeu, Gheorghe ; Lupu, Iulia. In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:27:y:2025:i:70:p:869.

Full description at Econpapers || Download paper

2025Sport and Sustainability Reporting: Assessing the Readiness of Sports Clubs in the Balkans. (2025). Ciocoi-Pop, Dumitru Rares ; Baciu, Marius Alin ; Boros-Balint, Iuliana. In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:27:y:2025:i:70:p:921.

Full description at Econpapers || Download paper

2024Co-opted Boards and Corporate Cash Holdings. (2024). Yousaf, Imran ; Li, Frank ; Ghafoor, Abdul. In: CAFE Working Papers. RePEc:akf:cafewp:27.

Full description at Econpapers || Download paper

2024Uncertainty, Financial Reporting Quality and Accounting Enforcement: Evidence from The European Union. (2024). Mos, Catalin. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:23:y:2024:i:3:p:616-642.

Full description at Econpapers || Download paper

2024THE STAYING POWER OF FACE-TO-FACE IN THE GLOBAL VENTURE CAPITAL MARKET. (2024). Zazzaro, Alberto ; Gucciardi, Gianluca ; Bellucci, Andrea ; Borisov, Alexander. In: Mo.Fi.R. Working Papers. RePEc:anc:wmofir:185.

Full description at Econpapers || Download paper

2026From unrated to rated: How ESG ratings impact the debt pricing of listed firms?. (2026). Bellucci, Andrea ; Uselli, Andrea ; Locatelli, Rossella ; Farooq, Kambar ; Citterio, Alberto. In: Mo.Fi.R. Working Papers. RePEc:anc:wmofir:197.

Full description at Econpapers || Download paper

2024Unpacking the Black Box: Regulating Algorithmic Decisions. (2024). Spiess, Jann ; Nelson, Scott ; Blattner, Laura. In: Papers. RePEc:arx:papers:2110.03443.

Full description at Econpapers || Download paper

2025Covert learning and disclosure. (2024). Escudé, Matteo. In: Papers. RePEc:arx:papers:2304.02989.

Full description at Econpapers || Download paper

2025Bloated Disclosures: Can ChatGPT Help Investors Process Information?. (2025). Nikolaev, Valeri ; Muhn, Maximilian ; Kim, Alex. In: Papers. RePEc:arx:papers:2306.10224.

Full description at Econpapers || Download paper

2025The not-so-hidden risks of hidden-to-maturity accounting: on depositor runs and bank resilience. (2025). Feinstein, Zachary ; Halaj, Grzegorz ; Sojmark, Andreas. In: Papers. RePEc:arx:papers:2407.03285.

Full description at Econpapers || Download paper

2024Impacts of National Cultures on Managerial Decisions of Engaging in Core Earnings Management. (2024). Islam, Muhammad Rofiqul ; al Mehdi, Abdullah. In: Papers. RePEc:arx:papers:2407.16854.

Full description at Econpapers || Download paper

2024Information Asymmetry Index: The View of Market Analysts. (2024). Decourt, Roberto Frota ; Protin, Philippe ; Almeida, Heitor. In: Papers. RePEc:arx:papers:2409.06272.

Full description at Econpapers || Download paper

2025Assessing Consistency and Reproducibility in the Outputs of Large Language Models: Evidence Across Diverse Finance and Accounting Tasks. (2025). Wang, Victor Xiaoqi. In: Papers. RePEc:arx:papers:2503.16974.

Full description at Econpapers || Download paper

2025Environmental Performance, Financial Constraint and Tax Avoidance Practices: Insights from FTSE All-Share Companies. (2025). Khrennikova, Polina ; Sastroredjo, Probowo Erawan ; Ausloos, Marcel. In: Papers. RePEc:arx:papers:2509.08450.

Full description at Econpapers || Download paper

2025How IFRS Affects Value Relevance and Key Financial Indicators? Evidence from the UK. (2025). Sovbetov, Yhlas. In: Papers. RePEc:arx:papers:2512.02480.

Full description at Econpapers || Download paper

2025Innovation, Institutions and Three Dimensions of Financial Structure. (2025). Wu, Yimin ; Kikuchi, Tomoo. In: Papers. RePEc:arx:papers:2512.14154.

Full description at Econpapers || Download paper

2026When to Request Evidence?. (2026). Munoz-Rodr, Edwin ; Espitia, Andres. In: Papers. RePEc:arx:papers:2602.13879.

Full description at Econpapers || Download paper

2026Mandatory Disclosure in Oligopolistic Market Making. (2026). Choi, Jin Hyuk ; Kim, Seongjin. In: Papers. RePEc:arx:papers:2604.10194.

Full description at Econpapers || Download paper

2026Optimal incentive scheme for ESG disclosure. (2026). Tan, Xiaolu ; Possamai, Dylan ; ben Tahar, Imen. In: Papers. RePEc:arx:papers:2604.24344.

Full description at Econpapers || Download paper

2026Unveiling Risk on Bank Balance Sheets: From Risk Disclosure to Credit Reallocation. (2026). Marino, Immacolata ; Bruno, Brunella. In: BAFFI CAREFIN Working Papers. RePEc:baf:cbafwp:cbafwp26268.

Full description at Econpapers || Download paper

2024Pre-Publication Revisions of Bank Financial Statements: a novel way to monitor banks?. (2024). Van Doornik, Bernardus ; Norden, Lars ; Naeem, Mahvish ; Guettler, Andre. In: Working Papers Series. RePEc:bcb:wpaper:590.

Full description at Econpapers || Download paper

2025Social Accounting and Sustainable Development Goals: Prospects and Implementation Challenges. (2025). Fagge, Maryam Yahya ; Dambatta, Saleh Atiku ; Isa, Prof Kabiru. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-14:p:1072-1082.

Full description at Econpapers || Download paper

2025Emerging Technologies and Quality of Financial Reporting of Selected Quoted Firms. (2025). Bolarinwa, Abike Sehilat ; James, Kehinde ; Ajagun, Olusegun Peter ; Adeniran, Olusegun Samson. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-7:p:371-388.

Full description at Econpapers || Download paper

2025Physical Asset Management Practices, Ethical Leadership And Operational Performance Of Manufacturing Firms In Kenya. (2025). Kimei, Stephen ; Chenuos, Nehemiah ; Tanui, Cpa Peninah. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-8:p:7134-7158.

Full description at Econpapers || Download paper

2024Procuring survival. (2024). Rovigatti, Gabriele ; Cappelletti, Matilde ; Giuffrida, Leonardo Maria. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1439_24.

Full description at Econpapers || Download paper

2025Asset revaluations and credit conditions. (2025). Cascarano, Michele ; Mirenda, Litterio ; Demma, Cristina. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1486_25.

Full description at Econpapers || Download paper

2025The value of words: evidence from non-financial disclosure regulation. (2025). Baltrunaite, Audinga ; Accetturo, Antonio ; Cariola, Gianmarco ; Gallo, Marco ; Frigo, Annalisa. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1498_25.

Full description at Econpapers || Download paper

2026Occupation-Specific Education Requirements and Occupational Silos: Evidence from CPA Licensing Rules. (2026). Shah, Parth ; Le, Anthony. In: Working Papers. RePEc:bfi:wpaper:2026-16.

Full description at Econpapers || Download paper

2025The Opaque Scorecard: Environmental, Social and Financial Information During a Crisis. (2025). Epure, Mircea ; Hasancebi, Serhat. In: Working Papers. RePEc:bge:wpaper:1543.

Full description at Econpapers || Download paper

2024Corporate Social Responsibility as a Signal in the Labor Market. (2024). Villeval, Marie Claire ; Dadon, Eldar ; Zultan, Roi. In: Working Papers. RePEc:bgu:wpaper:2415.

Full description at Econpapers || Download paper

2025Corporate Social Responsibility as a Signal in the Labor Market. (2025). Zultan, Roi ; Villeval, Marie Claire ; Dadon, Eldar. In: Working Papers. RePEc:bgu:wpaper:2515.

Full description at Econpapers || Download paper

2025Foreign Eyes on Wall Street: Investor Attention and U.S. Stock Reactions. (2025). Talavera, Oleksandr ; Nikolsko-Rzhevskyy, Alex ; Fan, Rui. In: Discussion Papers. RePEc:bir:birmec:25-02.

Full description at Econpapers || Download paper

2025Lessons on supervisory effectiveness - a literature review. (2025). Bank for International Settlements, . In: BCBS Working Papers. RePEc:bis:bisbcw:45.

Full description at Econpapers || Download paper

2025The disciplining effect of bank supervision: evidence from SupTech. (2025). Degryse, Hans ; Nazar, Bernardus F ; Huylebroek, Cdric. In: BIS Working Papers. RePEc:bis:biswps:1256.

Full description at Econpapers || Download paper

2025Earnings Management: Still an Issue?. (2025). Ivan, Galek ; Josip, Iak. In: Business Systems Research. RePEc:bit:bsrysr:v:16:y:2025:i:1:p:152-176:n:1008.

Full description at Econpapers || Download paper

2024The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting. (2024). Penman, Stephen ; Il, Hyung. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:1:p:23-48.

Full description at Econpapers || Download paper

2024Interpreting IFRS: The Evolving Role of Agenda Decisions. (2024). Ramassa, Paola ; Quagli, Alberto. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:2:p:205-235.

Full description at Econpapers || Download paper

2024Is One Head Better Than Two? Dual Leadership and Firm Performance During the COVID‐19 Crisis. (2024). al Mamun, Mohammed Abdullah ; Haque, Md Reiazul ; Rahman, Md Lutfur. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:2:p:236-271.

Full description at Econpapers || Download paper

2024Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts. (2024). Yin, Jennifer ; Sun, Xueyun ; Boone, Jeff P. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:4:p:852-891.

Full description at Econpapers || Download paper

2024Negative Externalities of Regulation: Identity‐relevant Information in Mandatory Short‐selling Disclosures. (2024). Madelaine, Alexandre. In: Abacus. RePEc:bla:abacus:v:60:y:2024:i:4:p:892-934.

Full description at Econpapers || Download paper

2025Does Media Tone Influence Pre‐IPO Earnings Management? Evidence from IPO Approval Regulation in China. (2025). Wu, Yanling ; He, KU ; Tian, Gary. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:2:p:377-418.

Full description at Econpapers || Download paper

2025Do Carbon Assurance Providers Play a Strategic Role in Moderating the Relationship Between Carbon Emissions and Firms’ Cost of Equity?. (2025). Datt, Rina ; Segara, Reuben ; Yang, Jin Young. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:3:p:786-818.

Full description at Econpapers || Download paper

2025Clarity and Conciseness of Financial Narrative Disclosures: Does the Practice Statement Matter?. (2025). Yekini, Kemi ; Efretuei, Ekaete. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:4:p:1110-1144.

Full description at Econpapers || Download paper

2025R&D Disclosures and Informativeness of Future Earnings. (2025). Tsalavoutas, Ioannis ; Slack, Richard ; Mazzi, Francesco ; Tsoligkas, Fanis. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:4:p:897-960.

Full description at Econpapers || Download paper

2025The Determinants and Informativeness of ‘Voluntary’ Climate and Sustainability‐related Financial Disclosures in Australia. (2025). Unda, Luisa ; Garg, Mukesh ; Campbell, John L ; Foerster, Anita. In: Abacus. RePEc:bla:abacus:v:61:y:2025:i:4:p:961-1022.

Full description at Econpapers || Download paper

2026Market Valuation of Risk Reporting: The Role of Business Model Disclosure. (2026). Simoni, Lorenzo ; Nielsen, Christian ; Giunta, Francesco ; Crovini, Chiara. In: Abacus. RePEc:bla:abacus:v:62:y:2026:i:1:p:1-49.

Full description at Econpapers || Download paper

2026Games for Attention: Evidence from Analysts’ Earnings Forecasts for US Listed Foreign Firms. (2026). Yu, LI ; Wang, Wenming ; Tsang, Albert ; Zhang, Yanfang ; Chen, Jun. In: Abacus. RePEc:bla:abacus:v:62:y:2026:i:1:p:133-165.

Full description at Econpapers || Download paper

2024Supply chain concentration and cost of capital. (2024). Upson, James E ; Wei, Chao. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:1:p:607-634.

Full description at Econpapers || Download paper

2024Let others know who your friends are: The effect of collaborator disclosure on crowdfunding performance. (2024). Chen, Song ; Zhao, PU ; Ding, Jian ; Shan, Ercheng. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:2:p:1549-1568.

Full description at Econpapers || Download paper

2024The new audit report with key audit matters: Lessons from Thailands first implementation. (2024). Kitiwong, Weerapong ; Sarapaivanich, Naruanard ; Ekasingh, Erboon. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:2:p:1769-1803.

Full description at Econpapers || Download paper

2024Corporate transparency among government suppliers: Implications for firm valuation. (2024). ESQUEDA, OMAR ; Ngo, Thanh N. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:2:p:1947-1979.

Full description at Econpapers || Download paper

2024Trust and corporate debt maturity mismatch: Evidence from China. (2024). Wang, Xiao Chi ; Hao, Wei ; Zou, Liping ; Wu, JI ; Fang, Jiali. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:2:p:2147-2172.

Full description at Econpapers || Download paper

2024The capital market consequences of stock market liberalisation: Evidence from Mainland‐Hong Kong Stock Connect Programs in China. (2024). Gao, Fang ; Fu, Renhui ; Zhao, YI. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3275-3299.

Full description at Econpapers || Download paper

2024Corporate inversion, cost of equity and ineffective tax reform. (2024). Hong, Liu ; Zhou, Tianpeng. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3595-3622.

Full description at Econpapers || Download paper

2025Mandatory disclosure of key audit matters and the choice of earnings management. (2025). Chen, Xiaoqi ; Li, Maoliang ; Na, Ling ; Nduakoh, Dorcas. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:1:p:251-288.

Full description at Econpapers || Download paper

2025Information asymmetry, policy shocks, and international equity investment: Evidence from the anti‐corruption campaign in China. (2025). Chen, Yun ; Bian, Wenlong ; Han, Minghui ; Zhang, Hao. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:1:p:365-397.

Full description at Econpapers || Download paper

2025Holding cash for corruption? Evidence from Chinas anti‐corruption campaign. (2025). Wang, Changyun ; Chen, Yulin ; Yi, Yang ; Zeng, Jianyu. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:1:p:581-619.

Full description at Econpapers || Download paper

2025Political corruption and cost stickiness: Evidence from China. (2025). Quan, Xiaofeng ; Dai, Narisa Tianjing ; Guo, Chenhao. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:2:p:1236-1274.

Full description at Econpapers || Download paper

2025The dark side of close proximity to supply chain partners: Evidence from auditing practices in China. (2025). Jiang, Zhiqian ; Xiao, Min ; Wen, Hai. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:2:p:1399-1427.

Full description at Econpapers || Download paper

2025Judicial independence and earnings management. (2025). Jia, Xiao ; Jiang, Ellen Jin. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:2:p:1811-1836.

Full description at Econpapers || Download paper

2025Choice of assurance provider and impact on quality of sustainability reporting: Evidence from sustainability reporting restatements. (2025). Simnett, Roger ; Bentleygoode, Kathleen A ; Thompson, Anne ; Trotman, Andrew J. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:2:p:2135-2172.

Full description at Econpapers || Download paper

2025Carbon assurance: Does it have an impact on credit ratings?. (2025). Batten, Jonathan ; Houqe, Muhammad Nurul ; Safiullah, MD ; My, Linh Thi. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:2:p:2173-2210.

Full description at Econpapers || Download paper

2025Does ESG rating divergence affect the cost of corporate debt?. (2025). Zhang, Yuming ; Shan, Yuan George ; Xing, Chao. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:3:p:2244-2280.

Full description at Econpapers || Download paper

2025CEO Narcissism and Linguistic Complexity in Earnings Conference Calls. (2025). Pape, Ulrich ; Lammers, Frederic. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:3:p:3081-3106.

Full description at Econpapers || Download paper

2025Climate Risk and Stock Price Crash: The Role of Text‐Based Carbon Disclosure. (2025). Shan, Yuan George ; Tang, Qingliang ; Zhang, LU ; Fan, Hanlu. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:3:p:3107-3141.

Full description at Econpapers || Download paper

2025The Price of Control: Pandemic Lockdowns and Perceived Earnings Quality. (2025). Chou, Yanyu ; Duh, Rongruey ; Yu, Linhui ; Chen, Jengfang. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:4:p:3291-3309.

Full description at Econpapers || Download paper

2025The Effect of a Politically Connected Supervisory Board and Disclosure of Ultimate Shareholders Identity on the Principal–Principal Conflict. (2025). Harianto, Sandy ; Haman, Janto ; Prajogo, Daniel ; Adrian, Christofer. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:4:p:3379-3397.

Full description at Econpapers || Download paper

2025Monitoring or Collusion? The Effect of Common Institutional Ownership on Revenue Manipulation. (2025). Yang, Yujie ; Li, Minghui ; Zhang, Han. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:4:p:3450-3471.

Full description at Econpapers || Download paper

2025Economic Policy Uncertainty–Bank Risk Nexus: Cross‐Country Evidence. (2025). Samarasinghe, Ama ; Ahmed, Abdullahi D. In: Accounting and Finance. RePEc:bla:acctfi:v:65:y:2025:i:4:p:3844-3865.

Full description at Econpapers || Download paper

2026Earnings Management in UK Private Firms: The Role of Women Directors. (2026). Roberts, Helen ; Ranasinghe, Dinithi ; Biswas, Pallab Kumar ; Zhang, Xiaoxu. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:1:p:121-138.

Full description at Econpapers || Download paper

2026Global State of Play for Extended Sustainability Disclosures, Performance, and Assurance—Insights From Cross‐Country Benchmarking. (2026). Southam, Colette ; Moore, Georgina ; Duncan, Keith ; Kercher, Kim. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:1:p:824-848.

Full description at Econpapers || Download paper

2026Do Sustainability Assurance Practices Address the Greenwashing Concerns of Regulators. (2026). Wu, Wei ; Zhou, Shan ; Wang, Ruizhe ; Peng, Shiyao. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:1:p:951-978.

Full description at Econpapers || Download paper

2026The Effect of Greenhushing and ESG Disclosure Assurance on Investors Judgements. (2026). Haji, Abdifatah Ahmed ; Sakchuenyos, Paul. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:1:p:979-996.

Full description at Econpapers || Download paper

2024SOEs commitment to transparency: Voluntary disclosure as a driver of mandatory disclosure. (2024). Aguilar, Nieves Gomez ; Conesa, Maria C ; Jorge, Manuel Larran ; Lopez, Estibaliz Biedma. In: Annals of Public and Cooperative Economics. RePEc:bla:annpce:v:95:y:2024:i:3:p:883-917.

Full description at Econpapers || Download paper

2025Societal Trust and Income Smoothing. (2025). Lee, Yong Gyu ; Behnamrad, Mahsa ; Kim, Jason Gwanhee. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:1:p:27-48.

Full description at Econpapers || Download paper

2025Social Trust and the Disclosure of Letters to Shareholders. (2025). Yang, Yaru ; Wang, Jianqiong ; Li, Anting. In: Australian Accounting Review. RePEc:bla:ausact:v:35:y:2025:i:3:p:277-303.

Full description at Econpapers || Download paper

2025The Predictive Power of Economic Policy Uncertainty for Exchange Rate Volatility: Evidence From Multiple Economies. (2025). Cai, Yingyuan ; Wei, Qing ; Chang, Bisharat Hussain. In: Australian Economic Papers. RePEc:bla:ausecp:v:64:y:2025:i:2:p:235-250.

Full description at Econpapers || Download paper

2024Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Unions Directive 2014/95. (2024). Eliwa, Yasser ; Saleh, Ahmed ; Aboud, Ahmed. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:1305-1320.

Full description at Econpapers || Download paper

2024First things first: Unselfconscious corporate virtuosity and corporate performance. (2024). Gould, Kate ; Joullie, Jeanetienne. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:692-706.

Full description at Econpapers || Download paper

2024Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research. (2024). Mahran, Karim ; Elamer, Ahmed A. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:3:p:1977-2003.

Full description at Econpapers || Download paper

2024Do environmental scores become multinational corporations strategic “greenwashing” tool for window‐dressing carbon reduction? A cross‐cultural analysis. (2024). Lan, Yichen ; Peng, Xuhui ; Cui, Xinjian ; Tang, Qingliang ; Li, Jingduan. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:3:p:2084-2115.

Full description at Econpapers || Download paper

2024Can corporate environmental, social, and governance performance influence foreign institutional investors to hold shares? Evidence from China. (2024). Tang, Sha ; Feng, Juzhang ; Zhong, Junhao. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:5:p:4310-4330.

Full description at Econpapers || Download paper

2024Carbon reporting regulation: Real effects, external pressures, and internal policies. (2024). Demetriades, Elias ; Baboukardos, Diogenis ; Ranegaard, Charlotte ; Kopita, Anastasia. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:5:p:4871-4886.

Full description at Econpapers || Download paper

2024Fostering firm value: Unpacking the effect of circular economy disclosure via social media. (2024). Petruzzella, Felice ; Giakoumelou, Anastasia ; L'Abate, Vitiana ; Raimo, Nicola ; Vitolla, Filippo. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:8:p:7960-7971.

Full description at Econpapers || Download paper

2024The interplay of cash flow uncertainty and firm life cycle on sustainability disclosure. (2024). Shiljas, K ; Kumar, Dilip. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:8:p:8471-8492.

Full description at Econpapers || Download paper

2024Greenwashing, carbon emission, and ESG. (2024). Au Yong, Hue Hwa ; Kyaw, Khine ; Treepongkaruna, Sirimon ; Thomsen, Steen. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:8:p:8526-8539.

Full description at Econpapers || Download paper

2024Stock market reaction to mandatory sustainability reporting: Does carbon‐intensity and environmental, social, and governance reputation matter?. (2024). Pandey, Dharen ; Alahdal, Waleed M ; Hashim, Hafiza Aishah. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:8:p:9116-9140.

Full description at Econpapers || Download paper

2025Environmental photograph use in corporate sustainability reporting: A machine‐supported visual content analysis. (2025). Fenk, Lorenz. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:1:p:1097-1112.

Full description at Econpapers || Download paper

2025Policy‐driven integrated reporting and integrated thinking: A cross‐country analysis. (2025). Zhao, Xinyu ; Omran, Mohamed. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:1:p:1206-1230.

Full description at Econpapers || Download paper

2025Decoding the impact of firm‐level ESG performance on financial disclosure quality. (2025). Rana, Tarek ; Yeboah, Richard ; Ferdous, Lutfa Tilat. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:1:p:162-186.

Full description at Econpapers || Download paper

2025Common ownership and investor‐focused disclosure: Evidence from ESG financial materiality. (2025). Kolahgar, Sam ; Schiehll, Eduardo. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:1:p:497-515.

Full description at Econpapers || Download paper

2025Debtholders reaction to sustainability reporting regulations: International evidence. (2025). Song, Haozhe ; Rimmel, Gunnar. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:1:p:88-115.

Full description at Econpapers || Download paper

2025Green Policies, Greener Wallets: How Cap‐and‐Trade Regulation Affects Cost of Capital. (2025). Hu, Zilin ; Wu, Qingyang. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:3:p:2882-2896.

Full description at Econpapers || Download paper

2025What Drives Carbon‐Reducing Investments? A Vignette Experiment on Managers Decision‐Making From a Multilevel Perspective. (2025). Pioch, Thomas ; Hahn, Rdiger ; Schiemann, Frank ; Reimsbach, Daniel. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:3:p:3008-3026.

Full description at Econpapers || Download paper

2025What Is a Sustainable Company?. (2025). Hauschild, Michael Zwicky ; Thammaraksa, Chonlawan ; Pontoppidan, Caroline Aggestam ; Laurent, Alexis. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:3:p:3635-3655.

Full description at Econpapers || Download paper

2025Corporate ESG Washing and ESG Rating Divergence: Evidence From China. (2025). Liu, Siyi ; Zhang, Lei ; Chen, Hanwen. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:7:p:8390-8428.

Full description at Econpapers || Download paper

2025Does It Pay to Be Green? A Total Quality Perspective. (2025). Schultze, Wolfgang ; Paul, Ramona ; Weissinger, Jennifer ; Reitmaier, Christine. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:7:p:8590-8619.

Full description at Econpapers || Download paper

2025Ready for Change After the Omnibus Package? Early Compliance With the European Sustainability Reporting Standards and Its Key Determinants in the New Regulatory Era. (2025). Polcini, Paolo Tartaglia ; Sannino, Giuseppe ; Nicolo, Giuseppe ; Zampone, Giovanni. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:34:y:2025:i:7:p:9040-9058.

Full description at Econpapers || Download paper

More than 100 citations found, this list is not complete...

Christian Leuz is editor of

Journal
Journal of Accounting Research

Christian Leuz has edited the books:

YearTitleTypeCited

Works by Christian Leuz:

YearTitleTypeCited
2010Did Fair-Value Accounting Contribute to the Financial Crisis? In: Journal of Economic Perspectives.
[Full Text][Citation analysis]		article227
2009Did Fair-Value Accounting Contribute to the Financial Crisis?.(2009) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 227		paper
2009Did fair-value accounting contribute to the financial crisis?.(2009) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 227		paper
2022Going the Extra Mile: Distant Lending and Credit Cycles In: Journal of Finance.
[Full Text][Citation analysis]		article60
2018Going the Extra Mile: Distant Lending and Credit Cycles.(2018) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 60		paper
2000The economic consequences of increased disclosure In: Journal of Accounting Research.
[Full Text][Citation analysis]		article822
2003Discussion of ADRs, Analysts, and Accuracy: Does Cross‐Listing in the United States Improve a Firms Information Environment and Increase Market Value? In: Journal of Accounting Research.
[Full Text][Citation analysis]		article26
2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germanys New Market In: Journal of Accounting Research.
[Full Text][Citation analysis]		article72
2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germanys New Market.(2003) In: Journal of Accounting Research.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 72		article
2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? In: Journal of Accounting Research.
[Full Text][Citation analysis]		article487
2007Accounting Information, Disclosure, and the Cost of Capital In: Journal of Accounting Research.
[Full Text][Citation analysis]		article691
2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences In: Journal of Accounting Research.
[Full Text][Citation analysis]		article562
2013Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions In: Journal of Accounting Research.
[Full Text][Citation analysis]		article82
2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research In: Journal of Accounting Research.
[Full Text][Citation analysis]		article477
2017The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession In: Journal of Accounting Research.
[Full Text][Citation analysis]		article10
2015The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: CESifo Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 10		paper
2015The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 10		paper
2015The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession.(2015) In: VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 10		paper
2020Reproducibility in Accounting Research: Views of the Research Community In: Journal of Accounting Research.
[Full Text][Citation analysis]		article13
2003Political Relationships, Global Financing and Corporate Transparency In: CREMA Working Paper Series.
[Full Text][Citation analysis]		paper12
Political Relationships, Global Financing and Corporate Transparency.() In: Center for Financial Institutions Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 12		paper
2013The Twilight Zone: OTC Regulatory Regimes and Market Quality In: Working Paper Series.
[Full Text][Citation analysis]		paper14
2013The Twilight Zone: OTC Regulatory Regimes and Market Quality.(2013) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 14		paper
2018The Twilight Zone: OTC Regulatory Regimes and Market Quality.(2018) In: The Review of Financial Studies.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 14		article
2017On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data In: Research Papers.
[Full Text][Citation analysis]		paper0
2017On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data.(2017) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 0		paper
2018On the economics of audit partner tenure and rotation: Evidence from PCAOB data.(2018) In: CFS Working Paper Series.
[Citation analysis]
This paper has nother version. Agregated cites: 0		paper
2005Cost of Capital and Cash Flow Effects of U.S. Cross Listings In: Working Papers.
[Full Text][Citation analysis]		paper13
2007Do Foreigners Invest Less in Poorly Governed Firms? In: Working Papers.
[Full Text][Citation analysis]		paper317
2010Do Foreigners Invest Less in Poorly Governed Firms?.(2010) In: NBER Chapters.
[Citation analysis]
This paper has nother version. Agregated cites: 317		chapter
2006Do Foreigners Invest Less in Poorly Governed Firms?.(2006) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 317		paper
2009Do Foreigners Invest Less in Poorly Governed Firms?.(2009) In: The Review of Financial Studies.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 317		article
2010Do Foreigners Invest Less in Poorly Governed Firms?.(2010) In: The Review of Financial Studies.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 317		article
2009The crisis of fair-value accounting: Making sense of the recent debate In: Accounting, Organizations and Society.
[Full Text][Citation analysis]		article241
2009The crisis of fair value accounting: Making sense of the recent debate.(2009) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 241		paper
2005Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article152
2006Cross listing, bonding and firms reporting incentives: A discussion of Lang, Raedy and Wilson (2006) In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article45
2007Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article65
2008Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article158
2013Mandatory IFRS reporting and changes in enforcement In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article232
2022Towards a design-based approach to accounting research In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article2
2023Towards a design-based approach to accounting research.(2023) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 2		paper
2025Reporting regulation and corporate innovation In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article15
2019Reporting Regulation and Corporate Innovation.(2019) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 15		paper
2021Reporting regulation and corporate innovation.(2021) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 15		paper
2020Reporting Regulation and Corporate Innovation.(2020) In: LawFin Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 15		paper
2021Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis In: Journal of Financial Economics.
[Full Text][Citation analysis]		article51
2024The death of a regulator: Strict supervision, bank lending, and business activity In: Journal of Financial Economics.
[Full Text][Citation analysis]		article31
2017The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity.(2017) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 31		paper
2018The death of a regulator: Strict supervision, bank lending and business activity.(2018) In: CFS Working Paper Series.
[Citation analysis]
This paper has nother version. Agregated cites: 31		paper
2020The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity.(2020) In: LawFin Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 31		paper
2003Earnings management and investor protection: an international comparison In: Journal of Financial Economics.
[Full Text][Citation analysis]		article1485
2006Political relationships, global financing, and corporate transparency: Evidence from Indonesia In: Journal of Financial Economics.
[Full Text][Citation analysis]		article364
2009Cost of capital effects and changes in growth expectations around U.S. cross-listings In: Journal of Financial Economics.
[Full Text][Citation analysis]		article217
2009Information Asymmetry, Information Precision, and the Cost of Capital In: NBER Working Papers.
[Full Text][Citation analysis]		paper33
2011Information Asymmetry, Information Precision, and the Cost of Capital.(2011) In: Review of Finance.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 33		article
2009Disclosure and the Cost of Capital: Evidence from Firms Responses to the Enron Shock In: NBER Working Papers.
[Full Text][Citation analysis]		paper40
2011Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement In: NBER Working Papers.
[Full Text][Citation analysis]		paper151
2016Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement.(2016) In: The Review of Financial Studies.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 151		article
2015Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime In: NBER Working Papers.
[Full Text][Citation analysis]		paper5
2017Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation In: NBER Working Papers.
[Full Text][Citation analysis]		paper13
2018Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation.(2018) In: CFS Working Paper Series.
[Citation analysis]
This paper has nother version. Agregated cites: 13		paper
2018Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research In: NBER Working Papers.
[Full Text][Citation analysis]		paper43
2018Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research.(2018) In: Accounting and Business Research.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 43		article
2018Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research.(2018) In: CFS Working Paper Series.
[Citation analysis]
This paper has nother version. Agregated cites: 43		paper
2019Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review In: NBER Working Papers.
[Full Text][Citation analysis]		paper296
2021Mandatory CSR and sustainability reporting: economic analysis and literature review.(2021) In: Review of Accounting Studies.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 296		article
2022Know Your Customer: Informed Trading by Banks In: NBER Working Papers.
[Full Text][Citation analysis]		paper2
2022Know your customer: Informed trading by banks.(2022) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 2		paper
2023Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality In: NBER Working Papers.
[Full Text][Citation analysis]		paper2
2024Internalizing externalities through public pressure: Transparency regulation for fracking, drilling activity and water quality.(2024) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 2		paper
2023Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals In: NBER Working Papers.
[Full Text][Citation analysis]		paper2
2022Do conflict of interests disclosures work? Evidence from citations in medical journals.(2022) In: CFS Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 2		paper
2020Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime In: The Review of Financial Studies.
[Full Text][Citation analysis]		article34
2000The Development Of Voluntary Cash Flow Statements In Germany And The Influence Of International Reporting Standards In: Schmalenbach Business Review (sbr).
[Full Text][Citation analysis]		article6
1997An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany In: Accounting and Business Research.
[Full Text][Citation analysis]		article3
2010Different approaches to corporate reporting regulation: How jurisdictions differ and why In: Accounting and Business Research.
[Full Text][Citation analysis]		article128
1998The role of accrual accounting in restricting dividends to shareholders In: European Accounting Review.
[Full Text][Citation analysis]		article13
2000Tribute to Dieter Ordelheide In: European Accounting Review.
[Full Text][Citation analysis]		article0
2003Economic Consequences of SEC Disclosure Regulation In: Center for Financial Institutions Working Papers.
[Full Text][Citation analysis]		paper11
2010Capital-Market Effects of Securities Regulation: The Role of Implementation and Enforcement In: Working Papers.
[Full Text][Citation analysis]		paper0
2003The role of accounting in the German financial system In: CFS Working Paper Series.
[Full Text][Citation analysis]		paper12
2021Determinants and career consequences of early audit partner rotations In: CFS Working Paper Series.
[Full Text][Citation analysis]		paper1
2021Know Your Customer: Relationship Lending and Bank Trading In: LawFin Working Paper Series.
[Full Text][Citation analysis]		paper4
2020What are the wider supervisory implications of the Wirecard case? In: SAFE White Paper Series.
[Full Text][Citation analysis]		paper3
2020Accounting for financial stability: Lessons from the financial crisis and future challenges In: SAFE Working Paper Series.
[Full Text][Citation analysis]		paper2

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated May, 3 2026. Contact: CitEc Team