Working Papers

"Do Conflicts of Interests Disclosures Work? Evidence from Citations in Medical Journals," with Anup Malani, Maximilian Muhn, and Laszlo Jakob.

"Internalizing Externalities: Disclosure Regulation for Hydraulic Fracturing, Drilling Activity, and Water Quality,"with Pietro Bonetti and Giovanna Michelon.

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

"Know Your Customer: Informed Trading by Banks," with Rainer F.H. Haselmann and Sebastian Schreiber.

"Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation," with Steffen Meyer, Maximilian Muhn, Eugene Soltes, and Andreas Hackethal.

"Reporting Regulation and Corporate Innovation," with Matthias Breuer and Steven Vanhaverbeke.

"Economic Analysis of Widespread Adoption of CSR and Sustainbility Reporting," with Hans Bonde Christensen and Luzi Hail (January 2019).

The appendix with a "Structured Overview of CSR Literature" can be found here.

This paper is superceded by the "Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review" (April 2021).

"Disclosure and the Cost of Capital: Evidence from Firms’ Responses to the Enron Shock," with Catherine Schrand (November 2011).

"Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research," with Peter Wysocki (March 2008).

This paper is superceded by the "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research" (Leuz and Wysocki, Journal of Accounting Research, 2016).

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