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7th Doctoral Summer Program in Accounting Research (SPAR)

Introduction and objectives

The Doctoral Summer Program in Accounting Research (SPAR) has been organized jointly by the Ludwig Maximilian University (LMU), Munich, School of Management and the WHU – Otto Beisheim School of Management since 2010. It introduces PhD students from member countries of the European Accounting Association (EAA) to theoretical, methodological, and practical issues involved in conducting high-quality financial accounting research.

The 7th SPAR, taking place at LMU Munich School of Management, focuses on empirical accounting research, with special emphasis on issues related to disclosure. In addition to faculty-led discussions of research papers, the SPAR features insights from the perspective of a journal editor, a mini conference with presentations of current research manuscripts, and a hands-on introduction to Bayesian statistics using the programming language R.

Throughout the four-day program, participants will be working and discussing their doctoral work with the SPAR faculty. Importantly, participants will receive feedback on their own doctoral research projects in individual, face-to-face sessions with the SPAR faculty. To round out the experience, there will of course also be ample opportunities to socialize and network.

Program outline

Sunday, July 15, 2018

  • Arrival, get-together in the evening (beer garden)

Day 1

Monday, July 16, 2018

  • Conservatism research (Edward J. Riedl)
  • Research on the ‘real effects’ of disclosure regulation (Thorsten Sellhorn)
  • Feedback sessions on participants’ doctoral projects (SPAR faculty)

Day 2

Tuesday, July 17, 2018

  • Fair value accounting research (Edward J. Riedl)
  • Research on the political economy of accounting (Laurence van Lent)
  • Feedback sessions on participants’ doctoral projects (SPAR faculty)

Day 3

Wednesday, July 18, 2018

  • Writing and reviewing for top accounting journals (Laurence van Lent)
  • Mini conference (afternoon) and SPAR dinner
Day 4
Thursday, July 19, 2018
  • Workshop: Drawing inferences from noisy data – Empirical design choices and Bayesian statistics in accounting research with coding in R (Harm H. Schütt)
  • Farewell and departure (afternoon)

Faculty

Involved in teaching and feedback sessions

  • Edward J. Riedl, Boston University – School of Management, Boston, U.S.A.
  • Harm H. Schütt, LMU Munich School of Management, Munich, Germany
  • Thorsten Sellhorn, LMU Munich School of Management, Munich, Germany
  • Laurence Van Lent, Frankfurt School of Finance and Management, Frankfurt, Germany (Editor, The Accounting Review, and former Editor, European Accounting Review)

Involved in feedback sessions

  • Katharina Hombach, Frankfurt School of Finance and Management, Frankfurt, Germany
  • Garen Markarian, WHU – Otto Beisheim School of Management
  • Maximilian A. Müller, WHU – Otto Beisheim School of Management
  • Matthias Breuer, Columbia University, New York, USA
  • Julia Nasev, LMU Munich School of Management, Munich, Germany

Venue and organization

The 7th Doctoral SPAR will be held at LMU Munich School of Management; it is organized by the LMU Institute for Accounting, Auditing and Analysis.


Contact person: Harm H. Schütt
Institute for Accounting, Auditing and Analysis (AAA)
Director: Prof. Dr. Thorsten Sellhorn
LMU Munich – Munich School of Management
Ludwigstraße 28 RG / 4. OG. Room 423
80539 Munich, Germany
Phone: +49 89 2180-6326
Email: schuett@bwl.lmu.de
Website: www.en.rwp.bwl.uni-muenchen.de/index.html

The Munich School of Managament is located in the center of Munich, adjacent to the famous English Garden and easy to reach via local transport services.

Practicalities

The full program will be conducted in English. To ensure an effective learning environment, the number of participants is limited to 24. Interested doctoral students are asked to submit their application in electronic form to Claudia Haimerl (haimerl@bwl.lmu.de) by April 23, 2018. Early applications are encouraged. Please include:

  • A brief curriculum vitae (1-2 pages) indicating previous undergraduate and graduate coursework in accounting, finance and empirical methods; and
  • a brief outline (2-3 pages) of the doctoral research being pursued.

Applicants will be informed about admission decisions by May 7, 2018.

There is a participation fee of 250 €. Course materials, lunches, catering during class hours, and dinners on Monday and Wednesday nights are provided at no additional costs. Successful participation in the program will earn 6 ECTS credits from the LMU doctoral program.

A syllabus including detailed instructions and a reading list will be distributed to participants by May 7, 2018. Participants are expected to read the assigned materials and reserve sufficient time to prepare four assignments prior to the SPAR.

Gruppenfoto_SPAR_2018

Links to prior SPAR events can be found here:

https://www.whu.edu/fakultaet-forschung/finance-accounting-group/externes-rechnungswesen/forschung/whu-doctoral-summer-program-in-accounting-research-spar/1st-whu-doctoral-spar-2010/

https://www.whu.edu/fakultaet-forschung/finance-accounting-group/externes-rechnungswesen/forschung/whu-doctoral-summer-program-in-accounting-research-spar/2nd-whu-doctoral-spar-2011/

https://www.whu.edu/fakultaet-forschung/finance-accounting-group/externes-rechnungswesen/forschung/whu-doctoral-summer-program-in-accounting-research-spar/3rd-whu-doctoral-spar-2012/

https://www.whu.edu/fakultaet-forschung/finance-accounting-group/externes-rechnungswesen/forschung/whu-doctoral-summer-program-in-accounting-research-spar/4th-whu-doctoral-spar-2013/

http://www.rwp.bwl.uni-muenchen.de/forschung/wiss_veranstaltungen/spar/index.html

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