• HOSTED AND SUPPORTED BY
• CHAIRPERSONS
• INVITED SPEAKERS
• BACKGROUND
• CALL FOR PAPERS
• FINAL PROGRAMME
• PRACTICALITIES
• LIST OF PARTICIPANTS
• DOWNLOAD ACCEPTED PAPERS

Professor John CHRISTENSEN
University of Southern Denmark - Department of Business and Economics
Odense - Denmark

Professor Christian RIEGLER
Vienna University of Economics and Business
Vienna - Austria

Professor Alfred WAGENHOFER
University of Graz – Institute of Management Accounting and Control
Graz - Austria

Professor Anil ARYA
Ohio State University – Fisher College of Business
Columbus, Ohio – USA

Professor Ross L. WATTS
MIT – Sloan School of Management
Cambridge, Mass. – USA
 

The purpose of this workshop is to promote the application of economic analysis in accounting research. Following the great success of several previous workshops in a row, this workshop again offers a forum to thoroughly discuss recent research using this methodology.

Economic analysis is an important research tool to structure the research process and derive powerful insights into accounting procedures and institutions. Over the years, it has been successfully used to analyse a wide variety of issues within financial and managerial accounting, auditing, and corporate governance. The models provide convenient structures to analyse stewardship uses of information, budgeting, intra- and inter-organisational relationships, and interactions between accounting information and markets.

Participants are invited to present their own work in the field, to provide a formal discussion of papers presented by other participants, or to simply participate in the discussions. The benefit of participating is to present and get feedback to own research, to be on the forefront of the research, and to discuss issues related to economic analysis.

Research papers covering any topics in financial and managerial accounting are welcome. The following list provides illustrative examples:

* Economic consequences of accounting methods, e.g., conservatism and fair value accounting
* Earnings management
* Economic effects of international accounting standards and standard setting
* Disclosure of accounting information
* Interaction of accounting and capital markets
* Performance evaluation and performance measures
* Budgeting and transfer pricing
* Economic roles of auditing
* Accounting and corporate governance

While the focus of this Workshop is on papers that use economic modelling, papers that empirically test economic models are welcome as well.

It is intended that each paper accepted for presentation will be assigned a discussant to enhance a thorough discussion of the papers.

Extended abstracts will be considered but preference will be given to full papers received by the deadline. In case of the submission of an abstract, the full paper must be received by April 15, 2010 at latest to provide discussants with enough time to prepare.
 

THE SUBMISSION DEADLINE IS OVER

Please click HERE to download the workshop programme

TIME AND LOCATION

The workshop will take place in Vienna (Austria) at the Vienna University of Economics and Business (WU) in the building UZA III, Althanstraße 39-45, 1090 Vienna (a useful map of the university campus is available under http://www.wu.ac.at/portal/en/campus )
It will start on June 10 early in the morning to end around 5pm on the following day.

ACCOMMODATION

Hotels in walking distance to the workshop venue offering special rates for participants of the workshop are:
Hotel Alexander (http://www.alexander.co.at.  contact:hotel@alexander.co.at)
Hotel Bellevue (http://www.austria-hotels.at/de/hotel-bellevue/index.html; contact:Bellevue@austria-hotels.at)

The hotels offer a restricted number of rooms at a special rate on a first come first serve basis. Please indicate that you are a participant of the Workshop Accounting and Economics at the WU when booking. Please make sure to make your reservation as early as possible to secure a special rate.

Hotels in walking distance without offering special rates for workshop participants:
Hotel Mozart (http://www.hotelmozart-vienna.at/)
Hotel Albatros (http://www.austria-trend.at/Hotel-Albatros)


FEES

The fees include participation to the workshop, workshop documents, lunches and morning and afternoon refreshments

Cancellations made before May 15, 2010 will be reimbursed minus 20% of the total fee. No reimbursement will be possible after that date.

Payments should be made by :

• The following credit cards: Visa or Eurocard/Mastercard/Access

ADMINISTRATION