dr. Niklas Meyer

Niklas Meyer is an assistant professor at the department of Accounting of the Vrije Universiteit Amsterdam. Before joining the VU he was a post-doctoral researcher at the WHU - Otto Beisheim School of Management. He holds a PhD from the WHU - Otto Beisheim School of Management (2022).

My research focuses on the role of CEOs in international accounting and the country-level environments that shape CEOs’ discretion to make accounting decisions. I am interested in how the degree of discretion available to CEOs affects their ability to engage in opportunistic actions, e.g., through earnings management and regarding executive compensation. My research is mostly based on archival firm and capital market data and involves quantitative research methods, but I also use 
large-scale questionnaire survey tools with experts in practice.

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