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Christian Leuz

Christian Leuz

Christian Leuz is the Charles F. Pohl Distinguished Service Professor of Accounting and Finance at the University of Chicago's Booth School of Business. He is a Research Associate at the National Bureau of Economic Research, a Research Fellow at the Center for Economic Policy Research and Leibniz Institute SAFE, a Fellow at the European Corporate Governance Institute, Goethe Universität Frankfurt's Center for Financial Studies, and the CESifo Research Network. He is a co-organizer and a member of the IGM’s European Economic Experts Panel.

He studies the role of disclosure and transparency in capital markets and other settings; the economic effects of regulation; international accounting; corporate governance and corporate financing.

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"Mandatory Corporate Carbon Disclosures and the Path to Net Zero," with Patrick Bolton, Marcin T. Kacperczyk, Gaizka Ormazabal, Stefan Reichelstein, and Dirk Schoenmaker (October 2021).

"Determinants and Career Consequences of Early Audit Partner Rotations," with Brandon Gipper, and Luzi Hail (October 2021).

"Know Your Customer: Relationship Lending and Bank Trading," with Rainer F.H. Haselmann and Sebastian Schreiber (August 2021).

"Going the Extra Mile: Distant Lending and Credit Cycles," with Joao Granja and Raghuram Rajan, Journal of Finance, forthcoming.

"Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review," with Hans Bonde Christensen and Luzi Hail, Review of Accounting Studies 26 (2021), 1176–1248

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

"Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis," with Jannis Bischof and Christian Laux, Journal of Financial Economics 141 (2021), 1188–1217.

"On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," with Brandon Gipper and Luzi Hail, The Accounting Review 96 (2021), 303–331.


The University of Chicago
Booth School of Business
5807 South Woodlawn Avenue
Chicago, IL 60637

phone: (773) 834-1996


assistant: Peggy Eppink,, (773) 834-8029