Institut für Rechnungswesen und Wirtschaftsprüfung




5th Doctoral Summer Program in Accounting Research (SPAR)

Introduction and objectives

Since 2010, the Doctoral Summer Program in Accounting Research (SPAR) has been introducing European doctoral students to some of the central conceptual, methodological, and practical issues involved in conducting high-quality financial reporting research. The 5th SPAR continues this tradition by focusing on topics including accounting conservatism, earnings management, fair value reporting, and international topics in accounting. The SPAR will focus on research applying quantitative methods to archival data.
Throughout the four-day program, participants will be working on and discussing their doctoral projects with the SPAR faculty. As part of the SPAR faculty, Laurence van Lent, the Editor of European Accounting Review, will offer his views on conducting, reviewing and publishing research. Integrated into the SPAR, the 1st LMU Accounting, Auditing and Analysis Workshop will take place on day 3, featuring presentations and discussions of current research papers, offering further valuable insights into the process of developing, presenting, discussing and refining academic research projects. The 5th SPAR takes place on the LMU Campus in downtown Munich, a location that offers ample opportunity to socialize and network.

Program outline

Day 1

Mon., July 13, 2015

Research on accounting conservatism and fair value reporting

  • Introduction (Thorsten Sellhorn)
  • Measuring accounting conservatism (Dan Collins)
  • Fair value reporting (Eddie Riedl)
  • Discussion/feedback sessions on participants’ doctoral projects (SPAR faculty) 

Day 2

Tue., July 14, 2015

Tests of earnings management and international accounting
  • Firm growth and tests of earnings management (Dan Collins)
  • International accounting topics (Eddie Riedl)
  • Discussion/feedback sessions on participants’ doctoral projects (SPAR faculty)

Day 3

Wed., July 15, 2015

Presenting, discussing, reviewing and publishing financial reporting research
  • Conducting academic peer reviews (Laurence Van Lent)
  • Publishing in peer-reviewed journals – an editor’s view (Laurence Van Lent)
  • 1st LMU Accounting, Auditing, and Analysis Workshop
Day 4
Thu., July 16, 2015
Research design choices and empirical tests (Igor Goncharov)
  • Data sources and common research design choices
  • Managing data and conducting tests in Stata
  • Common empirical tests and their pitfalls  


The 5th Doctoral SPAR will be taught by:

Daniel W. Collins, Tippie College of Business, University of Iowa, Iowa City, U.S.A.
Igor Goncharov, Lancaster University Management School, Lancaster, UK
Laurence Van Lent, Tilburg University, Tilburg, NL (Editor, European Accounting Review)
Edward J. Riedl, Boston University – School of Management, Boston, U.S.A.
Thorsten Sellhorn, LMU Munich School of Management, Munich, Germany

Venue and organization

The 5th Doctoral SPAR is organized by the Institute for Accounting, Auditing and Analysis at the Munich School of Managament:

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
Website (German):


The full program will be conducted in English. To ensure an effective learning environment, the number of participants is limited. Interested doctoral students are asked to submit their application in electronic form to Claudia Haimerl ( by March 1, 2015. 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 April 15, 2015.

There is a participation fee of 250 € that covers course materials, lunches, catering during class hours, and dinners on Monday and Wednesday nights. Other costs have to be borne individually by the participants. 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 April 15, 2015. Participants are expected to read the assigned materials and reserve sufficient time to prepare four assignments prior to the SPAR. For more information, please click here.