21 February
Arnie Wright: „The Impact of Regulatory Enforcement and the Adoption of Principles-Based Accounting on Financial Reporting Quality: Evidence from Auditors Judgments“
Northeastern University
16 March
Markus Arnold: „Costly Budget Negotiations and Financial Distress: An Experimental Investigation“
Universität Hamburg
23 March
Reinald Koch: „Taxation and Corporate Risk Taking“
University of Goettingen
6 April
Ulrike Stefani: Team Production and Fairness
Universität Konstanz
13 April
Georg Schneider: „Positive Foundations of Mandatory Disclosure“
Universität Paderborn
11 May
Francesco Bova: „Employee Ownership and Firm Disclosure“
University of Toronto
18 May
Ole-Kristian Hope: „Relationship-Specificity, Contract Enforceability, and Income Smoothing“
University of Toronto
1 June
Jochen Bigus: „Board compensation and fair-value accounting with commercial banks“
FU Berlin
8 June
Volker Laux
The University of Texas at Austin
1 July
Douglas Shackelford
University of North Carolina Kenan-Flagler Business School
Sepember 14
Nadja Dwenger: „Sharing the burden: Empirical evidence on corporate tax incidence“
Max-Planck-Gesellschaft
Sepember 21
Nicolas Serrano-Velarde: „The Causal Effect of Bankruptcy Law on the Cost of Finance“
Oxford University
September 28
Christian Keuschnigg: „Taxation and Incorporation“
University of St. Gallen
October 26
Thorsten Sellhorn: „Fair Value and Audit Fees“
WHU – Otto Beisheim School of Management
November 30
Yachang Zeng: „Do Sell-Side Analysts Monitor Accounting Quality?“
Tilburg University