Elisabeth Plietzsch: In early 2018, the DART program provided me with the opportunity to spend six months as a visiting scholar at the McCombs School of Business, University of Texas at Austin, where Volker Laux kindly agreed to serve as my academic sponsor. The faculty and doctoral students at McCombs’ Department of Accounting gave me a warm welcome and provided me with an office close to the other PhD students’ offices. During my visit, I attended Volker Laux’s course on analytical research in accounting as well as several research and recruiting workshops. In addition, I went to the AAA 2018 Auditing Section Midyear Meeting in Portland, where I presented my paper “The Role of Ex‐Ante Beliefs in Auditor‐Client Matches,” co‐authored with former DART student Sebastian Kronenberger (University of Hannover). Moreover, I attended the AAA 2018 FARS Midyear Meeting in Austin. I am very grateful to the Department of Accounting in Austin, especially Volker Laux, and the DART program for this unforgettable experience, which was invaluable to my research and allowed me to extend my international network. Moreover, I was able to start an exciting new research project, on the measurement of accounting comparability, with Skylar DeTure, a PhD student at UT Austin.
Nikolina Krneta: I spent the spring semester of the academic year 2017/18 as a visiting scholar at the Columbia Business School in New York. My academic sponsor at Columbia was Jonathan Glover. During my stay, I had the opportunity to attend three courses: the theoretical PhD course “Applications of Economics of Information in Management and Accounting,” held by Ilan Guttman; the empirical PhD course “Topics in Accounting Research,” held by Shivaram Rajgopal; and the MBA course “Accounting for Consultants,” held by Tim Baldenius. In addition to participating in courses and research seminars, I spent a lot of time working on my research projects. Therefore, I had a special opportunity to discuss my research with faculty members, such as Jonathan Glover, Tim Baldenius, and Xiaojing Meng. I also had the opportunity to interact with
other PhD students and visiting scholars and discuss interesting research ideas. Overall, my visit at Columbia Business School was a very productive and motivating experience. I am very grateful to the DART doctoral program for this excellent opportunity to enhance my research skills and my international network.