Humboldt-Universität zu Berlin - Wirtschaftswissenschaftliche Fakultät

Nico Lehmann


Nico Lehmann





Office Hours:


Dorotheenstraße 1, 209

+49 30 2093-99444

n.lehmann (at)

Tuesday, 14:00-16:00
(please register by e-mail in advance)


Curriculum Vitae


Research interests

  • Corporate Governance and Institutional Ownership
  • Non-Financial Analysts and Information Intermediaries
  • IFRS / Enforcement Regulation and CSR Regulation
  • Earnings Management and Myopic Investment Behavior


Academic positions


Since April 2019: Humboldt-Universität zu Berlin
  • Assistant Professor (Non-Tenure Track) of Accounting
2015 – 2019: Georg-August-Universität Göttingen
  • Post-Doc, Chair of Accounting and Auditing
2015 & 2018: University of Toronto
  • Visiting Scholar in Accounting, Institute of Management and Innovation
2010 – 2014: Georg-August-Universität Göttingen
  • Research and Teaching Assistant, Chair of Accounting and Auditing




2014: Dr. rer. pol. (Ph.D.), Georg-August-Universität Göttingen (dissertation chair: Prof. Dr. Jörg-Markus Hitz, Chair of Accounting and Auditing)

2009: MA in International Business Administration, University of Hamburg




Refereed articles

Lehmann, N. (2019). Do corporate governance analysts matter? Evidence from the expansion of governance analyst coverage. Journal of Accounting Research, 57(3): 721-761.

Hitz, J.-M. and N. Lehmann (2018). Empirical evidence on the role of proxy advisors in European capital markets. European Accounting Review 27(4): 713-745.

Lehmann, N. (2016). The role of corporate governance in shaping accruals manipulation prior to acquisitions. Accounting and Business Research 46(4): 327-364. 


Completed working papers
See SSRN Author Page