Dr. Jacob Justus Leidner, CFA
Postdoctoral Researcher
Contact
E-mail: jacob.leidner@uni-wuerzburg.de
Bio
Dr. Jacob Justus Leidner, CFA is a researcher and lecturer at the University of Würzburg. He formerly held the Interim Chair of Accounting and Auditing at the University of Göttingen and was a Visiting Scholar at the University of Tennessee, Knoxville, U.S. He earned his graduate (Diplom-Kaufmann) and doctoral (Dr. rer. pol.) degrees from the University of Würzburg. Leidner is a CFA® charterholder and a member of the German Advocacy Committee of the CFA Society Germany e.V. His research has been presented and published internationally and uses primarily empirical-archival methods to address topics involving: accounting; investment behavior; financial and non-financial reporting; oversight mechanisms. With expertise in these areas, Leidner also serves as a reviewer for leading academic journals.
Research Interests
- Accounting
- Investment behavior
- Financial and non-financial reporting
- Oversight mechanisms
Publications
- Cunningham, L. M., & Leidner, J. J. (2022). The SEC Filing Review Process: A Survey and Future Research Opportunities. Contemporary Accounting Research, 39(3), 1653–1688. https://doi.org/10.1111/1911-3846.12742
- Leidner, J. J., & Lenz, H. (2017). Client's Business Risk, Public-Interest Entities, and Audit Fees: The Case of German Credit Institutions. International Journal of Auditing, 21(3), 324–338. https://doi.org/10.1111/ijau.12099
- Leidner, J. J., & Lenz, H. (2013). Kreditinstitute und die Konzentration des deutschen Marktes für Abschlussprüferleistungen. Die Betriebswirtschaft, 73(5), 379–400.
Other Publications
- Leidner, J. J. (2024, April 09). Nachhaltigkeitsberichte unter der Lupe: Zwischen Ambition und Wirklichkeit. WirtschaftsWoche Online. Available at https://www.wiwo.de/29741560.html
- Cunningham, L. M., & Leidner, J. J. (2023, May 18). SEC Scrutiny of ESG-Related Disclosures: What to Expect. Enterprising Investor. Available at https://blogs.cfainstitute.org/investor/2023/05/18/sec-scrutiny-of-esg-related-disclosures-what-to-expect/
- Leidner, J. J. (2022, November 22). Warum Aktionäre ausgerechnet in CO2-intensive Unternehmen einsteigen sollten. WirtschaftsWoche Online. Available at https://www.wiwo.de/28817006.html
- Leidner, J. J. (2022, February 02). EU-Konsultation: Wie sollen Unternehmen künftig berichten? WirtschaftsWoche Online. Available at https://www.wiwo.de/28025938.html
- Leidner, J. J. (2021, March 30). Zum Wohl der Anleger: BaFin muss besser kommunizieren. WirtschaftsWoche Online. Available at https://www.wiwo.de/27052418.html
- Leidner, J. J. (2020, August 04). Nur Transparenz kann Anleger vor einem zweiten Wirecard schützen. WirtschaftsWoche Online. Available at https://www.wiwo.de/26061974.html
- Leidner, J. J. (2019, December 10). Aktien: Der wichtige Unterschied zwischen Unsicherheit und Risiko. WirtschaftsWoche Online. Available at https://www.wiwo.de/25317028.html
- Leidner, J. J. (2019, May 14). Was Investoren aus dem Bericht des Abschlussprüfers lernen: das Beispiel Wirecard. WirtschaftsWoche Online. Available at https://www.wiwo.de/24334990.html
- Leidner, J. J. (2018, December 25). Dividenden sind kein sicheres Einkommen. WirtschaftsWoche Online. Available at https://www.wiwo.de/23780324.html