Peter Fiechter

Chair of Financial Accounting


Peter Fiechter is professor for financial accounting at the Institute of Financial Analysis. Prior to joining the University of Neuchatel, Peter Fiechter was assistant professor at the University of Zurich. During his doctorate at the University of Zurich, he also worked for the Union Bank of Switzerland (UBS) in the Group Accounting Department.

The research of Peter Fiechter focuses on both determinants and economic consequences of accounting decisions. Specifically, his research interests include bank accounting, earnings management, international accounting, financial instruments, and fair value accounting.


  • International Accounting
  • Earnings Management
  • Bank Accounting
  • Financial Instruments
  • Fair Value Accounting


Main Publications

2017 "Determinants and Consequences of a Voluntary Turn Away from IFRS to Local GAAP: Evidence from Switzerland" European Accounting Review (forthcoming). Co-authored with Jerome Halberkann and Conrad Meyer, University of Zurich

"The IFRS Option to Reclassify Financial Assets out of Fair Value in 2008: the Roles Played by Regulatory Capital and Too-Important-to-Fail Status" Review of Accounting Studies 22 (4). Co-authored with Wayne Landsman, Ken Peasnell, and Annelies Renders


"The Impact of the institutional environment on the value relevance of fair values" Review of Accounting Studies 22 (1): 392-429. Co-authored with Zoltan Novotny-Farkas

2016 "The Impact of the Greek Sovereign Debt Crisis on European Banks' Disclosure and its Economic Consequences", The International Journal of Accounting 51 (1): 85-117
2011 "Reclassification of Financial Assets under IAS 39: Impact on European banks’ Financial Statements", Accounting in Europe 8 (1): 49–67
2011 "The Effects of the Fair Value Option under IAS 39 on the Volatility of Bank Earnings", Journal of International Accounting Research 10 (1): 85–108

Invited Papers in Refereed Journals


Discussion of "Effects of Informal Institutions on the Relationship between Accounting Measures of Risk and Bank Distress" Journal of International Accounting Research 16 (2): 67–69.


Discussion of "The effects of compensation and board quality on non-GAAP disclosures in Europe" The International Journal of Accounting 48 (2): 318–323.

Other activities