Luzi Hail

14.5k total citations · 8 hit papers
63 papers, 10.0k citations indexed

About

Luzi Hail is a scholar working on Accounting, Finance and Strategy and Management. According to data from OpenAlex, Luzi Hail has authored 63 papers receiving a total of 10.0k indexed citations (citations by other indexed papers that have themselves been cited), including 61 papers in Accounting, 34 papers in Finance and 20 papers in Strategy and Management. Recurrent topics in Luzi Hail's work include Auditing, Earnings Management, Governance (55 papers), Corporate Finance and Governance (46 papers) and Financial Markets and Investment Strategies (27 papers). Luzi Hail is often cited by papers focused on Auditing, Earnings Management, Governance (55 papers), Corporate Finance and Governance (46 papers) and Financial Markets and Investment Strategies (27 papers). Luzi Hail collaborates with scholars based in United States, Belgium and United Kingdom. Luzi Hail's co-authors include Christian Leuz, Holger Daske, Hans Bonde Christensen, Rodrigo Verdi, David Burgstahler, Peter D. Wysocki, Rodrigo S. Verdi, Clare Wang, Ahmed Tahoun and Brandon Gipper and has published in prestigious journals such as Journal of Financial Economics, Review of Financial Studies and Journal of Accounting and Economics.

In The Last Decade

Luzi Hail

61 papers receiving 9.4k citations

Hit Papers

Mandatory IFRS Reporting around the World: Early Evidence... 2006 2026 2012 2019 2008 2006 2006 2021 2013 500 1000 1.5k
What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

  1. Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
    2008 1.7k citations Holger Daske, Luzi Hail et al. Journal of Accounting Research profile →
  2. The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
    2006 1.3k citations David Burgstahler, Luzi Hail et al. profile →
  3. International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
    2006 1.1k citations Luzi Hail, Christian Leuz Journal of Accounting Research profile →
  4. Mandatory CSR and sustainability reporting: economic analysis and literature review
    2021 784 citations Hans Bonde Christensen, Luzi Hail et al. profile →
  5. Mandatory IFRS reporting and changes in enforcement
    2013 619 citations Hans Bonde Christensen, Luzi Hail et al. Journal of Accounting and Economics profile →
  6. Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
    2012 537 citations Holger Daske, Luzi Hail et al. Journal of Accounting Research profile →
  7. Cost of capital effects and changes in growth expectations around U.S. cross-listings
    2009 457 citations Luzi Hail, Christian Leuz profile →
  8. Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
    2016 263 citations Hans Bonde Christensen, Luzi Hail et al. profile →

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name h Career Trend Papers Cites
Luzi Hail United States 29 8.9k 4.8k 3.0k 1.1k 714 63 10.0k
Ole‐Kristian Hope Canada 46 8.5k 1.0× 3.9k 0.8× 2.7k 0.9× 1.3k 1.2× 690 1.0× 166 9.4k
Peter D. Wysocki United States 29 9.4k 1.1× 4.1k 0.9× 4.0k 1.3× 1.1k 1.0× 642 0.9× 48 10.3k
Shiva Rajgopal United States 17 7.2k 0.8× 3.4k 0.7× 3.1k 1.0× 1.2k 1.1× 497 0.7× 29 8.2k
Jeong‐Bon Kim Hong Kong 49 8.9k 1.0× 3.3k 0.7× 3.6k 1.2× 1.3k 1.2× 630 0.9× 237 9.8k
Thomas Z. Lys United States 37 10.9k 1.2× 5.9k 1.2× 4.5k 1.5× 1.1k 1.0× 714 1.0× 70 12.1k
Robert M. Bushman United States 43 9.5k 1.1× 3.9k 0.8× 4.1k 1.4× 1.7k 1.5× 883 1.2× 79 11.0k
Russell J. Lundholm United States 33 7.4k 0.8× 3.7k 0.8× 4.0k 1.3× 919 0.8× 559 0.8× 63 8.5k
Mark H. Lang United States 37 13.9k 1.6× 7.1k 1.5× 5.4k 1.8× 1.6k 1.4× 1.1k 1.6× 80 15.2k
Sarah E. McVay United States 26 5.9k 0.7× 2.7k 0.5× 1.7k 0.6× 919 0.8× 665 0.9× 63 6.7k
Ryan LaFond United States 23 10.4k 1.2× 4.9k 1.0× 3.9k 1.3× 937 0.8× 823 1.2× 28 11.0k

Countries citing papers authored by Luzi Hail

Since Specialization
Citations

This map shows the geographic impact of Luzi Hail's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Luzi Hail with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Luzi Hail more than expected).

Fields of papers citing papers by Luzi Hail

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Luzi Hail. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Luzi Hail. The network helps show where Luzi Hail may publish in the future.

Co-authorship network of co-authors of Luzi Hail

This figure shows the co-authorship network connecting the top 25 collaborators of Luzi Hail. A scholar is included among the top collaborators of Luzi Hail based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Luzi Hail. Luzi Hail is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

20 of 20 papers shown
1.
Gipper, Brandon, Luzi Hail, & Christian Leuz. (2021). Determinants and Career Consequences of Early Audit Partner Rotations. SSRN Electronic Journal. 3 indexed citations
2.
Hail, Luzi, Mark H. Lang, & Christian Leuz. (2020). Reproducibility in Accounting Research: Views of the Research Community. SSRN Electronic Journal.
3.
Christensen, Hans Bonde, Luzi Hail, & Christian Leuz. (2018). Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards. SSRN Electronic Journal. 51 indexed citations
4.
Gipper, Brandon, Luzi Hail, & Christian Leuz. (2018). On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data. SSRN Electronic Journal. 4 indexed citations
5.
Christensen, Hans Bonde, Luzi Hail, & Christian Leuz. (2018). Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards: Structured Overview of CSR Literature. SSRN Electronic Journal. 10 indexed citations
6.
Gipper, Brandon, Luzi Hail, & Christian Leuz. (2017). On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data. SSRN Electronic Journal. 4 indexed citations
7.
Christensen, Hans Bonde, Luzi Hail, & Christian Leuz. (2013). Mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics. 56(2-3). 147–177. 619 indexed citations breakdown →
8.
Christensen, Hans Bonde, Luzi Hail, & Christian Leuz. (2013). Proper Inferences or a Market for Excuses? The Capital-Market Effects of Mandatory IFRS Adoption. SSRN Electronic Journal. 7 indexed citations
9.
Daske, Holger, Luzi Hail, Christian Leuz, & Rodrigo Verdi. (2013). Adopting a Label: Heterogeneity in the Economic Consequences around IAS/IFRS Adoptions. Scholarly Commons (University of Pennsylvania). 1 indexed citations
10.
Daske, Holger, Luzi Hail, Christian Leuz, & Rodrigo Verdi. (2012). Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions. Journal of Accounting Research. 51(3). 495–547. 537 indexed citations breakdown →
11.
Daske, Holger, Luzi Hail, Christian Leuz, & Rodrigo S. Verdi. (2012). Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions. SSRN Electronic Journal. 142 indexed citations
12.
Christensen, Hans Bonde, Luzi Hail, & Christian Leuz. (2012). Mandatory IFRS Reporting and Changes in Enforcement. SSRN Electronic Journal. 228 indexed citations
13.
Hail, Luzi, Christian Leuz, & Peter D. Wysocki. (2010). Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards. SSRN Electronic Journal. 4 indexed citations
14.
Hail, Luzi, Christian Leuz, & Peter D. Wysocki. (2009). Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors. SSRN Electronic Journal. 82 indexed citations
15.
Hail, Luzi & Christian Leuz. (2008). Cost of Capital Effects and Changes in Growth Expectations around U.S. Cross-Listings. SSRN Electronic Journal. 108 indexed citations
16.
Daske, Holger, Luzi Hail, Christian Leuz, & Rodrigo S. Verdi. (2008). Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences. SSRN Electronic Journal. 353 indexed citations
17.
Daske, Holger, Luzi Hail, Christian Leuz, & Rodrigo Verdi. (2007). Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions *. SSRN Electronic Journal. 176 indexed citations
18.
Hail, Luzi & Christian Leuz. (2007). Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence. SSRN Electronic Journal. 53 indexed citations
19.
Burgstahler, David, Luzi Hail, & Christian Leuz. (2004). The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms. SSRN Electronic Journal. 344 indexed citations
20.
Hail, Luzi & Christian Leuz. (2004). International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?. SSRN Electronic Journal. 254 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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