Peter Fiechter is dean of the Faculty of Economics and Business, and 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
• Corporate Disclosures
• Earnings Management
• Bank Accounting
• Financial Instruments
• Fair Value Accounting
• Corporate Social Responsibility (CSR) Reporting

• International Financial Reporting Standards
• ESG Disclosure
• Financial Accounting
• Guidance for writing the Master thesis in Financial Accounting
• Swiss Doctoral Program Network in Accounting Research (DAR)

• The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage (with Alper Darendeli, Markus Hitz and Nico Lehmann). Journal of Accounting & Economics (forthcoming).
• Real effects of a widespread CSR reporting mandate: Evidence from the European Union’s CSR directive (with Jörg-Markus Hitz and Nico Lehman). Journal of Accounting Research, 60 (2022).
• The Disappearance of the Zero-Earnings Discontinuity: SOX, Dotcom Boom or Gradual Decline? (with Martin Wallmeier and Patrick Chardonnens). Finance Research Letters, 49 (2022).
• Are Level 3 fair value remeasurements useful? Evidence from ASC 820 rollforward disclosures (with Zoltan Novotny-Farkas and Annelies Renders). The Accounting Review, 47 (2022).
• Determinants and Consequences of a Voluntary Turn Away from IFRS to Local GAAP: Evidence from Switzerland (with Jerome Halberkann and Conrad Meyer. European Accounting Review, 27 (2018).
• 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 (with Wayne Landsman, Ken Peasnell, and Annelies Renders). Review of Accounting Studies, 22 (2017).
• The Impact of the institutional environment on the value relevance of fair values (with Zoltan Novotny-Farkas). Review of Accounting Studies, 22 (2017).
• The Impact of the Greek Sovereign Debt Crisis on European Banks’ Disclosure and its Economic Consequences (with Jie Zhou). The International Journal of Accounting, 51 (2016).
• Reclassification of Financial Assets under IAS 39: Impact on European banks’ Financial Statements. Accounting in Europe, 8 (2011).
• The Effects of the Fair Value Option under IAS 39 on the Volatility of Bank Earnings. Journal of International Accounting Research, 10 (2011).

• Discussion of "Effects of Informal Institutions on the Relationship between Accounting Measures of Risk and Bank Distress" Journal of International Accounting Research, 16 (2017).
• Discussion of "The effects of compensation and board quality on non-GAAP disclosures in Europe" The International Journal of Accounting, 48 (2013).

• "Do changes in financial reporting standards alter capital allocations? An industry-focused analysis" (co-authored with Wayne Landsman, Ken Peasnell, and Annelies Renders).
• "The impact of the institutional environment on analysts’ herding behavior: Evidence from broker acquistions" (co-authored with Louis Mangeney and Annelies Renders).