Peter Fiechter

Chair of Financial Accounting


Peter Fiechter is professor of 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 UBS in the Group Accounting Department.

The research of Peter Fiechter focuses on both determinants and economic consequences of financial reporting. Specifically, his research interests include bank accounting, earnings management, international accounting, financial instruments, and corporate social responsibility (CSR) reporting.


  • International Accounting
  • Earnings Management
  • Bank Accounting
  • Financial Instruments
  • Fair Value Accounting
  • Corporate Social Responsability (CSR) Reporting


Main Publications

2022 "Real effects of a widespread CSR reporting mandate: Evidence from the European Union’s CSR Directive" Journal of Accounting Research (forthcoming). Co-authored with Jörg-Markus Hitz and Nico Lehmann
2021 "Are Level 3 fair value remeasurements useful? Evidence from ASC 820 rollforward disclosures" The Accounting Review (forthcoming). Co-authored with Zoltan Novotny-Farkas and Annelies Renders
2018 "Determinants and Consequences of a Voluntary Turn Away from IFRS to Local GAAP: Evidence from Switzerland" European Accounting Review 27 (5): 955-989. 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

Working Papers

"Do changes in financial reporting standards alter capital allocations? An industry-focused analysis" (co-authored with Wayne Landsman, Ken Peasnell, and Annelies Renders)

"The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage" (co-authored with Alper Darendeli, Markus Hitz and Nico Lehman)

"The impact of the institutional environment on analysts’ herding behavior: Evidence from broker acquistions" (co-authored with Louis Mangeney and Annelies Renders)