Archive Seminars and Workshops
DAR and DART Accounting Theory Seminars & DART Lunch Workshops
| Date | Speaker | Title | |
| 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 | "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 | “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 | "Accounting Measurement Rules when Firms and Investors have Bounded Rationality" |
| 10/06/22 | Martin Jacob | "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" |
