Felix P. Niggemann
University of Vienna
Working Papers:
Real Effects of Subjectivity in Measuring Fair Values with Braun, V., Göx, R., and Schäfer, U. (forthcoming at Journal of Accounting Research)
Mandatory Book Tax Conformity and Its Effects on Earnings Management and Tax Avoidance (R&R 2nd round at Review of Accounting Studies)
Effects of Revealing Client Names in Inspection Reports on Private Litigation, Audit Effort, and Auditor Conservatism with Attar-Niggemann, N. and Laux, V. (R&R 2nd round at Journal of Accounting Research)
Audit Regulation for Financially Constrained Firms with Attar-Niggemann, N. and Laux, V. (under revision)
Teaching Evaluations:
Managerial Accounting (2025, Avg. Evaluation: 4.4/5, taught at Carnegie Mellon University)