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  1. Directory
  2. Faculty
  3. Matthias Breuer

Matthias Breuer

Associate Professor of Business
Accounting Division
Matthias Breuer
Areas of Expertise
Corporate Finance, Corporate Governance, Financial Accounting & Auditing, Labor Markets, Managerial Accounting
Contact
Office: 1162 Kravis
E-mail: [email protected]
Links
Personal Website
Curriculum Vitae

Matthias Breuer is an Associate Professor of Business in the Accounting Division of Columbia University’s Graduate School of Business.  In his research, he examines issues of corporate transparency and information verification, with a particular focus on the role of regulation in addressing corporate information issues.  His research has been recognized with multiple awards (e.g., the 2019 and 2021 Best Paper Awards of the American Accounting Association’s FARS Midyear Meetings), presented at leading universities and conferences, and published in reputable journals (e.g., the Journal of Accounting Research, The Accounting Review, The Review of Accounting Studies, and The Review of Financial Studies).

Professor Breuer is an Affiliate Fellow of the Stigler Center for the Study of the Economy and the State at the University of Chicago’s Booth School of Business and a Fellow of the Center for Advanced Studies on the Foundations of Law and Finance at Goethe University Frankfurt.  He is a member of the organizing committees of several conferences, including the Columbia Junior Accounting Faculty Conference, the Junior Accounting Theory Conference, and the interdisciplinary Symposium on Private Firms:  Reporting, Financing, and the Aggregate Economy.  His service as an ad-hoc reviewer and discussant for numerous top-tier journals and conferences has earned him formal recognitions and awards.

At CBS, Professor Breuer teaches the Financial Accounting course in the core MBA program and a course on Empirical Methods in Accounting Research in the PhD program.  He serves as the Core Course Coordinator for Financial Accounting at CBS and received the Dean’s Award for Teaching Excellence in the Core in 2021.

Before joining CBS in 2018, Professor Breuer earned his PhD in Business from the University of Chicago’s Booth School of Business.  He also holds a MSc in Accounting and Finance from the London School of Economics (United Kingdom) and a BSc in Business Administration from WHU—Otto Beisheim School of Management (Germany).

Education
BS - WHU (Germany), MS - LSE, PhD University of Chicago
Joined CBS
2018

All Activities

  • Research
  • Teaching
  • Awards and Honors
  • Press
  • CaseWorks
  • Journal articles
  • Working papers
  • Articles
  • Books
  • Chapters
Journal Article
Breuer, Matthias
. “How Does Financial-Reporting Regulation Affect Industry-Wide Resource Allocation?”
Journal of Accounting Research
vol.
59
, (March 01, 2021):
59
-
110
.
Explore Further about How Does Financial-Reporting Regulation Affect Industry-Wide Resource Allocation?
Download PDF on How Does Financial-Reporting Regulation Affect Industry-Wide Resource Allocation?
Journal Article
Breuer, Matthias and David Windisch
. “Investment Dynamics and Earnings-Return Properties: A Structural Approach.”
Journal of Accounting Research
vol.
57
, (June 01, 2019):
639
-
674
.
Explore Further about Investment Dynamics and Earnings-Return Properties: A Structural Approach
Journal Article
Breuer, Matthias, Katharina Hombach, and Maximillian Mueller
. “How Does Financial Reporting Regulation Affect Firms' Banking?”
The Review of Financial Studies
vol.
31
, (April 01, 2018):
1265
-
1297
.
Explore Further about How Does Financial Reporting Regulation Affect Firms' Banking?
Working Paper
Breuer, Matthias, Christian Leuz, and Steven Vanhaverbeke
. Reporting Regulation and Corporate Innovation. March 01, 2022.
Explore Further about Reporting Regulation and Corporate Innovation
Download PDF on Reporting Regulation and Corporate Innovation
Working Paper
Breuer, Matthias and Patricia Breuer
. Uneven Regulation and Economic Reallocation: Evidence from Transparency Regulation. February 01, 2022.
Explore Further about Uneven Regulation and Economic Reallocation: Evidence from Transparency Regulation
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Working Paper
Breuer, Matthias
. Bartik Instruments: An Applied Introduction. December 01, 2021.
Explore Further about Bartik Instruments: An Applied Introduction
Download PDF on Bartik Instruments: An Applied Introduction
Working Paper
Breuer, Matthias, Katharina Hombach, and Maximillian Mueller
. When You Talk, I Remain Silent: Spillover Effects of Peers' Mandatory Disclosures on Firms' Voluntary Disclosures. June 01, 2021.
Explore Further about When You Talk, I Remain Silent: Spillover Effects of Peers' Mandatory Disclosures on Firms' Voluntary Disclosures
Download PDF on When You Talk, I Remain Silent: Spillover Effects of Peers' Mandatory Disclosures on Firms' Voluntary Disclosures
Working Paper
Bourveau, Thomas, Matthias Breuer , Jeroen Koenraadt, and Robert Stoumbos
. Public Company Auditing Around the Securities Exchange Act. June 01, 2021.
Explore Further about Public Company Auditing Around the Securities Exchange Act
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Working Paper
Boulland, Romain, Thomas Bourveau , and Matthias Breuer
. Corporate Websites: A New Measure of Voluntary Disclosure. March 31, 2021.
Explore Further about Corporate Websites: A New Measure of Voluntary Disclosure
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Working Paper
Bourveau, Thomas, Matthias Breuer , and Robert Stoumbos
. Learning to Disclose: Disclosure Dynamics in the 1890s Streetcar Industry. December 01, 2020.
Explore Further about Learning to Disclose: Disclosure Dynamics in the 1890s Streetcar Industry
Download PDF on Learning to Disclose: Disclosure Dynamics in the 1890s Streetcar Industry
Working Paper
Breuer, Matthias, Katharina Hombach, and Maximillian Mueller
. The Economics of Firms' Public Disclosure: Theory and Evidence. February 01, 2020.
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Newspaper/Magazine Article
Breuer, Matthias and Harm Schütt
. “Accounting for uncertainty: an application of Bayesian methods to accruals models.”
Review of Accounting Studies / Springer Link
. October 19, 2021.
Explore Further about Accounting for uncertainty: an application of Bayesian methods to accruals models
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  • Courses
  • Case Studies
Course
B6001: Financial Accounting
View Course on Financial Accounting
  • Awards & Honors
  • In the Media
  • Articles
In the Media

How Auditor Deloitte Missed a Nigerian Company's Massive Fraud

Forbes
Article

Professors Thomas Bourveau, Matthias Breuer, and Robert Stoumbos win the 2021 FARS Midyear Best Paper Award

Read More about Professors Thomas Bourveau, Matthias Breuer, and Robert Stoumbos win the 2021 FARS Midyear Best Paper Award
  • CaseWorks
This faculty member has no associated CaseWorks cases currently.

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