Felix P. Niggemann
University of Zurich
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)
Revealing Client Names in Inspection Reports: Effects of PCAOB Transparency on Audit Quality and Private Litigation with Attar-Niggemann, N. and Laux, V. (R&R at Journal of Accounting Research)
Audit Regulation for Financially Constrained Firms with Attar-Niggemann, N. and Laux, V. (Preparing for submission)
Teaching Evaluations:
Managerial Accounting (2025, Avg. Evaluation: 4.4/5, taught at Carnegie Mellon University)