Archiv Seminare und Workshops

DAR and DART Accounting Theory Seminars & DART Lunch Workshops

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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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