Felix Vetter

Felix Vetter

Assistant Professor

Felix Vetter is Career Development Assistant Professor and Assistant Professor of Accounting at the MIT Sloan School of Management. He earned his PhD in Accounting from the London School of Economics and Political Science, following an MSc in Business Administration and a BSc in Economics from Humboldt University Berlin. During his doctoral studies, he was a visiting PhD student at the University of Chicago Booth School of Business. Before joining MIT Sloan in 2024, Felix served as Junior Professor of Accounting and Taxation at the University of Mannheim and held visiting positions at Columbia Business School.

His research focuses on audit markets, regulation, and labor economics, with particular interest in how disclosure and transparency affect labor market outcomes and audit quality. Felix has published in leading journals such as Journal of Accounting Research, Journal of Accounting and Economics, The Accounting Review, and Journal of Financial Economics. His work addresses topics including occupational licensing and minority participation in professional labor markets, ethics and misconduct in financial services, and the real effects of audit mandates on audit firm behavior. Recent projects explore racial segregation and audit outcomes, mandatory peer review, and the impact of technological investment on accounting education.

Felix regularly presents his research at international conferences and has received multiple awards, including the Glen McLaughlin Prize for Research in Accounting Ethics and the Journal of Accounting & Economics Conference Best Paper Award. His work bridges academic insights with policy debates on audit regulation and professional standards.

Articles & Publications

Auditor reliance on internal controls: challenges, insights, and the future of data analytics
How AI’s role and an innovation orientation influence auditor reliance on a hybrid specialist team’s advice
Professional skepticism traits and fraud brainstorming quality
Learning in the auditing profession: a framework and future direction
Auditor task prioritization: the effects of time pressure and psychological ownership
The effects of information acquisition effort, psychological ownership, and reporting context on opportunistic managerial reporting
The drivers and impact of audit committee involvement on audit quality
Leadership behaviors by partners and managers, and audit team performance
Audit Partner-Manager Dyadic Fit and Team Functioning
Well‑calibrated professional skepticism: its benefits on auditor responsiveness to the risk of material misstatement and its roots in culture controls and auditor values

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