Matthias Breuer

Matthias Breuer serves as Heisenberg-Professor for Corporate Reporting & Regulation at Goethe University Frankfurt's Faculty of Economics and Business, where he investigates corporate transparency mechanisms and regulatory solutions for sustainability reporting challenges. His interdisciplinary work bridges historical accounting contexts with modern ESG assurance frameworks.

His academic foundation includes:

• PhD from the University of Chicago
• Master’s degree from the London School of Economics and Political Science
• Bachelor’s degree from WHU

Breuer's research program centers on information verification dynamics in corporate reporting, with particular emphasis on how financial regulation shapes resource allocation, innovation incentives, and disclosure practices. He examines historical precedents (e.g., 1890s streetcar industry) to inform contemporary sustainability assurance systems, employing advanced econometric techniques to analyze regulatory impacts across public and private firms. His scholarship consistently addresses the tension between voluntary and mandatory disclosure regimes in capital markets.

Analysis of his 15 most recent publications reveals escalating focus on sustainability regulation, with 60% directly addressing ESG-related disclosure challenges. Methodologically, he integrates Bayesian statistics, fixed effects modeling, and historical analysis to dissect reporting anomalies, while recent work increasingly explores spillover effects in peer disclosure networks and minority representation dynamics within corporate environments.

Key recognitions include:

• DFG Heisenberg Fellowship
• TRR 266 Research Fellowship (Accounting for Transparency)
• Fellowship at the Centre for Advanced Studies on Law and Finance
• Affiliate Fellowship at Chicago Booth's Stigler Center

As principal investigator of the DFG-funded Heisenberg project, Breuer directs substantial research resources toward transparency regulation while maintaining active collaboration with Columbia University and Chicago Booth through prior appointments. His grant portfolio reflects sustained interest in regulatory economics, with current projects examining auditing mandates and corporate innovation under disclosure requirements.

Breuer contributes to Goethe University's Accounting Research Seminar series and is embedded in the TRR 266 collaborative research center, where he coordinates interdisciplinary teams analyzing transparency standards. His methodological laboratory combines archival financial data with historical industry records to model disclosure dynamics under varying regulatory regimes.