Faculty of Business and Economics

Dr Jacob Justus Leidner is filling in for the Chair of Accounting and Auditing in the summer semester 2023


The Faculty of Business and Economics is pleased to welcome Dr. Jacob Justus Leidner, Chartered Financial Analyst (CFA), as a new member. He has been appointed to the position of Interim Chair of Accounting and Auditing as of April 1, 2023.

Jacob Justus Leidner has previously worked as a researcher and lecturer at the University of Würzburg. He had also been a Visiting Scholar at the University of Tennessee, Knoxville, USA, and is a member of the German Advocacy Committee of the CFA Society Germany e. V., the largest professional association for financial experts in Germany.

His empirical research focuses on financial and non-financial reporting and oversight mechanisms, using primarily empirical-archival research methods. For example, one of his current research projects uses data from the U.S. neo-broker Robinhood to investigate the impact of a firm’s information environment on the nonrational behavior, as well as the associated adverse consequences, of retail investors.

Another current focus of his research is on the impact of extreme weather and climate disasters on financial and non-financial reporting. Jacob Justus Leidner has presented and published his research internationally. He also serves as a reviewer for leading journals.

In the upcoming summer semester of 2023, Jacob Justus Leidner will offer the following courses in addition to the opportunity to write bachelor’s and master’s theses:

  • Rechnungslegung in der Unternehmung (B.WIWI-BWL.0014)
  • Analysis of IFRS Financial Statements (M.WIWI-BWL.0002)


The bachelor course covers an introduction to international accounting according to IFRS, including the accounting of crypto assets. The master course (in English) is designed to enable students to discuss and apply valuation models using real-world cases and to recommend corresponding investment decisions. Both courses also address the growing practices of non-financial reporting.

For more information, please see the website of the Chair of Accounting and Auditing.