This year’s 11th Accounting Research Workshop was held in June at the University of Zurich and co-organized by Robert Göx (University of Zurich) and Ulf Schiller (University of Basel). Jeremy Bertomeu (University of California San Diego) gave the first keynote speech of the workshop and presented his ideas on how to unify data and theory into one research agenda. As one of his current research interests, he further gave a short summary on working with structural estimation. During the workshop sessions DART scholars Robert Eder, Sandra Hinteregger, and Elisabeth Plietzsch and CAR’s Alfred Wagenhofer presented their current research papers on topics in the areas of corporate governance and auditing and further participated in workshop discussions. Finally, Volker Laux (University of Texas Austin) closed the workshop with his keynote on entrepreneurial optimism and debt contracts.
Before the main workshop, aforementioned keynote speakers also co-taught a PhD course in accounting theory. The course focused on the fundamentals of accounting theory, debt contracting, and information system design. University of Graz students Bianca Weidinger, Theresa Wittreich, and DART students Robert Eder, Sandra Hinteregger, Clemens Lankisch, Felix Niggemann, Elisabeth Plietzsch, Christian Schmid, and Anisa Vrenozi were selected to participate.