1st DAR&DART Accounting Theory Seminar

Due to the coronavirus putting a hold on regular lunch workshops, the Doctoral Program in Accounting, Reporting, and Taxation (DART) and the Swiss Doctoral Program Network in Accounting Research (DAR) jointly started a new series of web seminars, the DAR&DART Accounting Theory Seminar, in May 2020. The first guest speaker was Professor Volker Laux from the University of Texas at Austin, who presented his paper “Accounting conservatism, debt contracting, and discretionary information acquisition” on May 27, 2020. The next theory seminar on June 17, 2020, featured Professor Brian Mittendorf from Ohio State University, who presented a paper on “Incentive Provision in Light of the Operational and Financing Roles of Angels."