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Defense of Bianca Weidinger

Freitag, 24.06.2022

On April 4 th, 2022, Bianca Weidinger successfully defended her Doctoral thesis “Accounting Conservatism and Investment Efficiency” at the University of Graz, supervised by CAR’s Alfred Wagenhofer and Ralf Ewert. Bianca was a DART student for four years and an active participant in several DART and international seminars. Bianca’s thesis studies the relation between accounting conservatism and investment efficiency in three analytical papers. First, she studied the role of accounting conservatism on debt contracting efficiency when auditors provide assurance about covenant compliance. Second, she analyzed the role of accounting in financing innovation via debt. Third, she analyzed the interplay between accounting conservatism, managerial manipulation, and relative corporate governance quality on audit effort

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