I just completed two semesters as a visiting scholar of the DART-program, at the University of Graz. Within this period, I was exposed to top-notch analytical research, in a very intensive way. I am pretty certain that this experience will shape my relation to theory and how theory will inform my own empirical research. I was able to attend courses taught by top researchers, both from the program and from renowned universities abroad. These courses included topics such as paper reviewing and paper writing, analytical
research in financial accounting, experiments and contemporary accounting empirical research. The opportunity to attend many lunch seminars was also a highlight of my stay. In these workshops, both young and experienced researchers presented papers under development, and have a time slot reserved for meetings PhD Students. I could clearly see that these researcher’s reason for taking their work to Graz was in a way similar to my reason for being there. With a unique group of analytical modelling experts, the DART program is a unique place to get insights and feedback on theory, even if your work is mainly empirical. Working together with colleagues was also a main feature of my period in Graz. We discussed many papers during preparation workshops for the lunch seminars, leading to interesting ideas and, most importantly, to research possibilities that developed into potential working papers. From when we arrived, in February 2019, to the moment we left the city, in February 2020, Graz was an incredible home for my wife and I. We were very much well received by colleagues and by CAR’s Professor Wagenhofer, to whom I will be always grateful for many reasons, particularly the unique opportunity of visiting the DART program, of being treated as if I was a regular student at the program, and of living in such a wonderful place as Graz. Now I am back to finish my PhD at the Universidade do Vale do Rio dos Sinos, Brazil.