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Archiv Seminare und Workshops

DAR and DART Accounting Theory Seminars & DART Lunch Workshops

Bitte besuchen Sie die englische Seite.

Date

Speaker

Title

 

02/07/2024

Matthias Breuer
Columbia Business School

"Minority Representation at Work"

 

18/06/2024

Paul Fischer
Wharton School of Business

"Endogenous Social Norms In the Boardroom: Evidence from Insider Trading Activity"

 

29/05/2024

Stefan Schantl
University of Melbourne

"Conversations between Managers and Investors"

 

07/05/2024

Roland Königsgruber
SKEMA Business School

"How do capital market institutions affect the value of corporate political connections?"

 

10/04/2024

Lin Qiu
Purdue University,
Mitchell E. Daniels, Jr. School of Business

"Whistleblowing and Information System Design"

 

20/03/2024

Rahul Menon
Purdue University,
Mitchell E. Daniels, Jr. School of Business

"Voluntary Disclosure, Activist Communication and Intervention"

 

12/03/2024

Nathan Goldman
North Carolina State University

"How do Tax Disclosures Affect Private Firms? An Examination of Tax Uncertainty Disclosure and Corporate Investment Delay"

 

28/02/2024

Hao Xue
Duke University,
Fuqua School of Business

"ESG Disclosure, Market Forces, and Firm Investment"

 

Date

Speaker

Title

25/01/2023

Lin Nan
Purdue University,
Krannert School of Management

"Whistleblowing Bounties and Informational Effects"

22/03/2023

Edwige Cheynel
Washington University in St. Louis,
Olin Business School

"Fraud Power Laws"

05/04/2023

Xu Jiang
Duke University,
Fuqua School of Business

"When to force firms to shut up: Rational inattention, disclosure externalities and disclosure regulation"

24/04/2023

Zoltán Novotny-Farkas
WU Vienna

"TruPS, I Did It Again: The Impact of Fair Value Circuit Breakers on Banks’ Impairment and Trading Decisions"

08/05/2023

Dirk Schindler
Erasmus School of Economics

"Income Shifting and Mangement Incentives"

14/06/2023

Tim Baldenius
Columbia Business School
(CBS)

"Innovation in Firms: Experimentation and Strategic Communication"

11/10/2023

Ram N.V. Ramanan
Binghamton University,
School of Management

"Seemingly Self-Sabotaging Disclosures"

14/11/2023

Bernard Sinclair-Desgagne
SKEMA Business School

"Internal Carbon Pricing in the Multidivisional Firm"

29/11/2023

Minlei Ye
University of Toronto,
Rotman School of Management

"Auditing in the Digital Age: Determinants and Consequences of Technology Investment"

12/12/2023

Toshiaki Wakabayashi
Sophia University, Japan,
Department of Management, Faculty of Economics

"Participative Planning in Management Control: A Behavioral Contract Theory Analysis of the Trade-off between Motivating and Loss of Control”

Date

Speaker

Title

16/03/2022

Iván Marinovic
Stanford University,
Stanford Graduate School of Business

"Disclosing to informed traders"

21/03/2022

Anita Golovkova
Prague University of Economics and Businesses,
Department of Management Accounting

“Impact of IFRS 15 Adoption on Management and Investor Performance Measures in NHS Trusts"

06/04/2022

Henry Friedman
University of California,
Los Angeles,
Anderson School of Management

"A theoretical framework for ESG reporting to investors"

04/05/2022

Jonathan Glover
Columbia University,
Columbia Business School

"Information Design and Relational Contracting"

31/05/2022

Phillip C. Stocken
Dartmouth College,
Tuck School of Business

"Accounting Measurement Rules when Firms and Investors have Bounded Rationality"

10/06/22

Martin Jacob
WHU - Otto Beisheim School of Management

"The effect of limited tax loss carryforwards on corporate investment"

21/06/22

Jian Zhou
University of Hawaiʻi at Mānoa,
Shidler College of Business

"Do Employees Know Best? Crowd Wisdom and Internal Control Material Weaknesses"

09/11/22

Kevin Smith
University of Standford,
Graduate School of Business

"Strategic complexity in disclosure"

30/11/2022

Tong Lu
University of Houston,
C. T. Bauer College of Business

"Cycle-Turn-Contingent Bank Regulation and CECL Accounting"

 

Date

Speaker

Title

20/01/2021

Ting-Hsuan Wu
The University of Sydney
Business School

"Voluntary segment disclosure
and competition in product markets"

03/03/2021

Ronald Dye
Northwestern University,
Kellogg School of Management

"Earnings Management Styles"

24/03/2021

Jonathan Bonham
University of Chicago,
Booth School of Business

"Contracting on Aggregated Estimates
of what Firm Owners Value"

14/04/2021

Pingyang Gao
University of Hong Kong,
HKU Business School

"Negotiated Accounting Measurement
Rules in Debt Contracts"

28/04/2021

Stefan Schantl
University of Melbourne,
Faculty of Business and Economics

"Economic Effects of Increasing
Litigation Risk on Corporate Disclosure"

19/05/2021

Cyrus Aghamolla
University of Minnesota,
Carlson School of Management

"Endogenous offer arrival
in the market for lemons"

09/06/2021

Gaoqing Zhang
University of Minnesota,
Carlson School of Management

"Risk-Return Considerations in the
Measurement and Reporting
of Investment Expenditures"

13/10/2021

Bjørn N. Jørgensen
Copenhagen Business School,
Department of Accounting

"Accounting-based Valuation with
Inter-firm Information Transfers"

20/10/2021

Jochen Hundsdoerfer
Freie Universität Berlin,
Department of Finance, Accounting, Controlling and Taxation

"Corporate Taxes and Firms’ Operating Cost Behavior"

27/10/2021

Anne Beyer
Stanford,
Graduate School of Business

"Pro forma disclosures and investor base"

10/11/2021

Eti Einhorn
Tel Aviv University,
Coller School of Management

"A New Perspective on Asymmetric Cost Behavior"

11/11/2021

Daniel Dyck
Paderborn University,
Taxation, Accounting and Finance Department

"How does tax controversy expertise affect tax disputes between firms and tax authorities?"

24/11/2021

Liyan Yang
University of Toronto,
Rotman School of Management

"Secret and Overt Information Acquisition in Financial Markets"

08/12/2021

Davide Cianciaruso
HEC Paris,
Accounting and Management Control Department

"Cancel Culture and Social Learning"

Date

Speaker

Title

14/01/2020

Jacco Wielhouwer
Vrije Universiteit Amsterdam

“The relation between tax rates, tariffs, and transfer pricing components”

23/01/2020

Jack Stecher
University of Alberta,
Alberta School of Business

“A Theory of Classification Shifting”

27/01/2020

Martin Jacob
Otto Beisheim School of Management

“Do Consumers Pay the Corporate Tax?”

09/03/2020

Jean-Etienne de Bettignies
Queen’s University,
Smith School of Business

“Competition, Entrepreneurs, and Innovation”

27/05/2020

Volker Laux
The University of Texas at Austin,
McCombs School of Business

"Accounting Conservatism, Debt Contracting, and Discretionary Information Acquisition"

17/06/2020

Brian Mittendorf
The Ohio State University,
Fisher College of Business

"Incentive Provision in Light of the Operational and Financing Roles of Angels"

19/08/2020

Paul E. Fischer
The Wharton School,
University of Pennsylvania

"A theory of rational investment screens"

09/09/2020

Jeremy Bertomeu
Olin Business School,
Washington University in St. Louis

"Disclosure and Investor Inattention"

30/09/2020

Ilan Guttman
NYU Stern
School of Business

"Sequential Reporting"

06/10/2020

Jürgen Ernstberger
Technische Universität München

“The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance"

21/10/2020

Paulo Maduro
University Carlos III of Madrid,
Dept. of Business Administration

"Earnings misreporting over the business cycle"

04/11/2020

Haresh Sapra
University of Chicago,
Booth School of Business

"CECL: Timely Loan Loss Provisioning and Bank Regulation"

25/11/2020

Mirko Heinle
The Wharton School,
University of Pennsylvania

"Long-Term Information in the Decision to Provide a Short-Term Forecast"

16/12/2020

Carlos Corona
The Ohio State University,
Fisher College of Business

"Accounting Standards Uniformity, Comparability, and Resource Allocation Efficiency"

Date

Speaker

Title

05/03/2019

Matthew Bloomfield
Wharton

“Do Firms Strategically Announce Capacity Expansions in Response to Heightened Entry Threats?”

09/04/2019

Ilan Guttman
New York University

"The Effect of Exogenous Information on Voluntary Disclosure and Market Quality"

14/05/2019

Leslie Hodder & Patrick Hopkins
Indiana University

“The Effect of Reporting the Components of Fair Value Estimates on Financial Statement Users’ Investment Decisions”

21/05/2019

Stephen Glaeser
University of North Carolina

“Deterrent Disclosure"

22/05/2019

Mark Penno
University of Iowa

“The Tax Avoidance (Tax Planning) Continuum: Theory and Applications”

27/05/2019
(Vienna)

Sunil Dutt
University of California, Berkeley

“Mandatory Disclosure, Corporate Investment, and Shareholder Welfare”

18/06/2019

George Drymiotes
Texas Christian University

“Strategic Director Appointments”

08/10/2019

Stefan Schantl
University of Melbourne

“Corporate Governance, Performance Manipulation, and Shareholder Intervention”

31/10/2019

Tsahi Versano
Tel Aviv University,
Coller School of Management

“Silence Can Be Golden: On the Value of Allowing Managers to Keep Silent When Information is Soft”

19/11/2019

Frank Ecker
Frankfurt School of Finance and Management

“Payoffs to Aggressiveness”

 

Date

Speaker

Title

14/02/2018

Davi Souza Simon
Universidade do Vale do Rio dos Sinos

"Debt and Impairment losses: evidence from the Brazilian high book-to-market scenario"

12/03/2018

Dan Simunic
University of British Columbia

“Joint Fixed Costs, Audit Production, and Audit Markets: Theory and Evidence”

21/03/2018

Wayne Landsman
University of North Carolina

"The Value of Lending to Bellwether Firms by Institutional Investors"

22/03/2018

Xiaojing Meng
New York University

“Uncertainty about information endowment, option value of voluntary disclosure and investment efficiency”

05/06/2018

Anna Rohlfing-Bastian
Goethe University Frankfurt

“Optimal Vesting Conditions for Equity-based Compensation”

16/10/2018

Ulf Schiller
University of Basel

"Bank runs and accounting for illiquid bank assets"

17/10/2018

Tim Baldenius
Columbia University

"Responsibility Centers, Decision Rights, and Synergies"

08/11/2018

Sebastian Kronenberger
University of Hannover

"Trade-offs in the Design of Fair Value Standards"

Date

Speaker

Title

25/01/2017

Georg Schneider
University of Graz

"Two-Stage Capital Budgeting under Resource Constraint"

07/03/2017

Stefan Wielenberg

Leibniz University Hannover

"How Engagement Quality Reviews Enhance Incentives for Audit-Related Services"

14/03/2017

Thomas Hemmer
Rice University

"Income Smoothing as Rational Equilibrium Behavior? A Second Look"

17/03/2017

Karthik Balakrishnan
London Business School

"Bank Transparency, Credit Supply and Stability: Evidence from the ECB Credit Access Survey"

30/03/2017

Yuping Jia
Frankfurt School of Finance and Management

"CEO Equity Compensation and Financial Misreporting: Evidence from the Motive of Misreporting"

06/04/2017

Haresh Sapra
The University of Chicago,
Booth School of Business

"A Model of Principles-Based vs. Rules-Based Standards"

20/04/2017

Carmen C. Bonaci & Cristian M. Litan
Babes-Bolyai University of Cluj Napoca

"Financial sophistication, review of the financial reporting and the probability of fiscal control"

22/05/2017

Peter Jost
WHU - Otto Beisheim School of Management

"Investigation Procedures and the Role of Commitment"

24/05/2017

Hui Chen
University of Zurich

"Misreporting and Feedback Effect"

03/10/2017

Ulrich Schäfer
University of Zurich

"The Effect of Financial Incentives and Career Concerns on Reporting Bias"

12/10/2017

Eva Labro
University of North Carolina

Management Accounting Information Properties and Operations Management"

31/10/2017

Gerd Mühlheußer
University of Hamburg

"Whistle-Blower Protection: Theory and Experimental Evidence"

10/11/2017

Jochen Bigus
FU Berlin

"Insider lending, conservatism, and accounting standards"

16/11/2017

John Christensen
University of Southern Denmark

"The determinants and the characteristics of financial reporting"

Date

Speaker

Title

29/01/2016

Oliver Gürtler
University of Cologne

"Promotion Signaling, Discrimination, and positive Discrimination Policies"

14/04/2016

Kenji Matsui
Kobe University

"Equilibrium partial disclosure of accounting information in a strategic entry model"

19/04/2016

Bjorn Jorgensen
London School of Economics and Political Science

"Insider Trading, Competition, and Real Activities Manipulation"

03/05/2016

Anne Beyer
Stanford University

"Earnings Management and Earnings Quality: Theory and Evidence"

02/06/2016

Per Olsson
ESMT Berlin

“Managerial accounting discretion and firm fundamentals”

14/06/2016

Stefan Schantl
University of Melbourne

“Managerial Incentives to Influence Credit Ratings Through Financial Reporting”

01/07/2016

Jeremy Bertomeu & Edwige Cheynel
City University of New York &
Columbia Business School

"Financial Reporting, Interest and Investment: A General Equilibrium Analysis"

04/07/2016

Suzanne Paquette
Université Laval

"Auditor Independence, Audit Committee Characteristics, and Auditor-Provided Tax Services"

15/11/2016

Lucas Mahieux
Toulouse School of Economics

"Conflicts of Interest in Auditing"

21/11/2016

Katherine Schipper
Duke University

"Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers"

28/11/2016

Ilan Guttman
New York University

"Optimal Debt Contracts in the Presence of Performance Manipulation"

02/12/2016

Florin Sabac
University of Alberta

"Implicit Aggregation and Controllability of Non-Contractible Information"

Date

Speaker

Title

13/01/2015

Christian Gross
Universität Graz

"The Earnings Management Effects of Proximity to Political Power"

27/01/2015

Eti Einhorn
University Tel Aviv

"Cross-firm Earnings Management"

12/03/2015

Beatriz García Osma
University Madrid

"Accounting Conservatism and the Limits to Earnings Management"

16/03/2015

Barbara Schöndube
Universität Magdeburg

"Early versus Late Accounting Information in a Limited Commitment Setting"

26/03/2015

Mirko Heinle
University of Pennsylvania

"A Theory of Risk Disclosure"

23/04/2015

Hans Frimor
Copenhagen Business School

"Public Information and Efficient Capital Investments: Implications for the Cost of Capital and Firm Values"

04/05/2015

Christian Hofmann
LMU Munich

"Social Norms, Agents' Choices, and Incentive Contract Design"

19/05/2015

David Johnstone
University of Sydney Business School

"The Risk Premium Under Expected Utility and the Capital Asset Pricing Model"

22/05/2015
(University of Vienna)

Steven Huddart
Pennsylvania State University

 

25/06/2015
(University of Vienna)

Volker Laux
University of Texas

"On the Interdependencies of Supporting, Monitoring, and Assessing Agents"

08/10/2015

Dan Weiss
Tel Aviv University

"Operating Leverage and Future Earnings"

13/10/2015

Mark W. Nelson
Cornell University

"Determining Misstatement and Management Bias in Accounting Estimates"

10/11/2015

Catherine Schrand
University of Pennsylvania

"Do Managers tacitly collude to withhold industry-wide bad News?"

19/11/2015

Tami Dinh
University of St. Gallen

"Accounting Rules and Investment Efficiency: The Case of Capitalizing Costs of Software Development and R&D"

22/12/2015
(University of Vienna)

Stefan Reichelstein
Stanford University

"Cost- and Price Dynamics of Solar PV Modules"

 

Date

Speaker

Title

20/01/2014

Jörg Budde
University of Bonn

"Subjective and Objective Performance Evaluation in Bonus Pools"

20/03/2014

Urska Kosi
Vienna University of Economics and Business

"Does mandatory IFRS adoption facilitate debt financing?"

03/04/2014

Wayne Landsman
UNC,
Kenan-Flagler Business School

"Does Fair Value Accounting Contribute to Procyclical Leverage?"

15/05/2014

Shane Dikolli
Duke University,
Fuqua School of Business

"Excessive Explanations as a Measure of CEO Integrity"

27/05/2014

Sudipta Basu
Temple University,
Fox School of Business

"The Role of Multiple Impairment Indicators in Conditional Conservatism"

20/10/2014

Stephen H. Penman
Columbia University

"Connecting Book Rate of Return to Risk: The Information Conveyed by Conservative Accounting"

03/11/2014

Steven J. Kachelmeier
University of Texas

"The Role of Incentives in Sustaining High-Creativity Production Over Time"

10/11/2014

Jonathan Glover
Carnegie Mellon University

"Team Incentives with Non-Verifiable Performance Measures"

03/12/2014

Patricia Ruffing-Straube
University of Zurich

"The Effect of Accounting Standards on Information Risk: The Role of Enforcement and the Institutional Environment"

09/12/2014

Roland Königsgruber
Vrije Universiteit Amsterdam

"The Role of Financial Reporting in Corporate Political Strategy"

Date

Speaker

Title

08/01/2013

Clemens Löffler
University of Vienna

"Sourcing Strategies of a Multi-Product Firm when Sourcing Multiple Inputs"

29/01/2013

Harm Schütt
University of California at Berkeley,
Haas School of Business

"Do Analysts Understand the Relation between Investment Intensity and Earnings Growth?"

18/04/2013

David Veenman
University of Rotterdam,
Erasmus School of Economics

"The Role of Ex-Ante Uncertainty in Explaining Why Firms Meet or Just Beat Analysts' Earnings Forecasts"

16/05/2013

Pingyang Gao
University of Chicago,
Booth School of Business

"A Measurement Approach to Binary Classifications and Thesholds"

13/06/2013

Thorsten Sellhorn
WHU - Otto Beisheim School of Management, Vallendar

"Recognition versus Disclosure of Fair Values"

26/06/2013

Christian Leuz
University of Chicago,
Booth School of Business

"Mandatory IFRS Reporting and Changes in Enforcement"

15/11/2013

John Christensen
University of Southern Denmark

"The Determinants of Accounting Information"

18/11/2013

Christian Laux
Vienna University of Economics and Business

"Internal Auditing and Capital Structure"

09/12/2013

Alfred Wagenhofer
University of Graz

"The Role of Revenue Recognition in Performance Reporting"

 

Date

Speaker

Title

20/01/2012

David Johnstone
Sydney University Business School

"Information Risk in Decision Theory and Asset Pricing"

21/03/2012

Robert F. Göx
University of Fribourg

"Say on pay design, executive pay and board dependence"

07/05/2012

Stephen Zeff

"The Evolution of the IASC into the IASB, and the Challenges it Faces"

08/05/2012

Marlene Plumlee
University of Utah

"Does Management Earnings Forecast Matter?"

13/06/2012

Joachim Gassen
Humboldt University Berlin,
School of Business and Economics

"Financial Accounting Regime Choice when Objectives Compete"

22/11/2012

Thomas R. Loy
University of Bielefeld

"Dynamic Properties of Earnings in the Bond Market"

Date

Speaker

Title

13/12/2011

Thomas Pfeiffer
University of Vienna

 
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