Institut für Unternehmensrechnung und Controlling

SWAC Summer Edition 2024


Date and Location

The SWAC Summer Edition 2024 took place at the Waldhotel Arosa in Arosa (Switzerland) from August 27 - 30, 2024.

Overview

Join us for our accounting conference in Arosa surrounded by the imposing mountain landscape of the Schanfigg valley.

The Swiss Winter Accounting Conference aims at bringing together European researchers from all accounting disciplines to give them the opportunity to discuss their research, to initiate new research ideas and to provide them with an excellent network opportunity in an inspiring atmosphere to develop our European accounting research community.

The scientific program will consist of plenary presentations and discussions of selected papers.

The SWAC is organized by the Managerial Accounting Section of the Institute for Accounting at the University of Bern.

Call for Papers - SWAC 2024 (PDF, 394KB)

Paper Submissions

We invite submissions of papers analyzing issues from all accounting disciplines, including managerial accounting, financial accounting, and auditing. Papers should use a quantitative empirical method (archival, experimental or survey).

Topics include, but are not limited to:

  • The role of accounting information in agents' economic decisions
  • The effect of accounting standards on managers' decisions
  • Earnings and revenue management
  • Organizational design and management control systems
  • Internal control systems and performance management
  • Management control systems in uncertain environments
  • Executive compensation
  • Auditor choices and consideration of noncompliance with laws and regulations
  • Governance and control of interfirm relationship

Submission deadline is March 15, 2024.
Please submit papers to swac.iuc@unibe.ch. Acceptance of papers will be announced one month later.

Please note: attendance at the conference is by invitation only.

Program

 
Date Time Program
Tuesday, 27.08.2024 6:00pm Welcome reception and dinner
Wednesday, 28.08.2024 7:30am - 8:15am Breakfast
  8:15am - 8:25am Welcome and introduction: Markus Arnold (University of Bern)  
8:25am - 9:55am  Session 1

Navigating Change: The Effects of Goal Horizon and Goal-based Compensation on Employee Adaptability 
Marte Abs (Erasmus University of Rotterdam), Martine Cools (KU Leuven), Sabra Khajehnejad (KU Leuven) and Alexandra Van den Abbeele (KU Leuven)
Discussant: Victor Maas (University of Amsterdam)

 

Crossing the Finish Line: The Impact of Relative Performance Information on Employees’ Completion of Voluntary Training Programs
Philip Autenrieth (University of Ulm), Christoph Feichter (WU Vienna), Mischa Seiter (University of Ulm)
Discussant: Elien Voermans (Erasmus University of Rotterdam)
10:30am - 4:00pm Hiking or other outdoor activities
5:00pm - 6:30pm Session 2

Economic effects of uneven regulation: Mandatory ESG reporting and the competitive position of public versus private firms
Peter Fiechter (University of Neuchâtel), Jörg-Markus Hitz (University of Tübingen) and Nico Lehmann (Erasmus University of Rotterdam)
Discussant: Frank Ecker (Frankfurt School of Finance and Management)

 

Climate disclosure in financial statements
Maximilian Müller (University of Cologne), Gaizka Ormazabal (IESE Business School), Thorsten Sellhorn (LMU Munich) and Victor Wagner (LMU Munich)
Discussant: Julian Kölbel (University of St. Gallen)
7:00pm Dinner
Thursday, 29.08.2024 7:30am - 8:15am
 Breakfast
8:15am - 9:45am Session 3

Learning-to-Contract: The Effect of Partner Experience on Contract Language Customization

Tineke Distelmans (Free University Amsterdam), Martine Cools (KU Leuven), Isabella Grabner (WU Vienna), Kristof Stouthuysen (Vlerick Business School) and Alexandra Van den Abbeele (KU Leuven)

Discussant: Harm Schütt (Tilburg University)

 

Leading by Example: Can One Universal Shareholder’s Voting Pre-Disclosure Influence Voting Outcomes? 

Rüdiger Fahlenbrach (EPFL), Nicolas Rudolf (University of Lausanne) and Alexis Wegerich (Norges Bank Investment Management)

Discussant: Gaizka Ormazabal (IESE Business School)
10:15am - 3:00pm Hiking or other outdoor activities
4:00pm - 5:30pm Session 4

Seasonal Variation in Cash Flows and the Timing Role of Accruals

Martin Kapons (University of Amsterdam) and David Veenman (University of Amsterdam)

Discussant: Ulf Brüggemann (Humboldt University Berlin)

 

Managing Earnings to Appear Truthful: The Effect of Public Scrutiny on Exactly Meeting a Threshold

Jessen Hobson (formerly: University of Illinois at Urbana-Champaign), Sebastian Stirnkorb (University of Amsterdam)

Discussant: Lukas J. Helikum (Swansea University)
5:45pm Drive to a place outside the hotel
6:30pm Dinner in a mountain hut
Friday, 30.08.2024 Departure