Berlin Accounting Workshop 2016

June 23-24, 2016

Host: Berlin Accounting Research Group (BARG)

Venue: ESMT Berlin, Schloßplatz 1, 10178 Berlin

(for impressions click here)


Thursday (June 23)

2:00 – 2:15pm


2:15 – 3:30pm

Presentation:  Ole-Kristian Hope (University of Toronto)

Does the Big-4 Effect Exist when the Risks are Low? Evidence from Audit-Partner Switches

3:30 – 3:45pm

Coffee break

3:45 – 5:00pm

Presentation:  Thomas Bourveau (HKUST)

The Transmission of Corporate Risk Culture: Evidence from Bank Acquisitions

5:00 – 5:15pm

Coffee break

5:15 – 6:30pm

Presentation:  Patricia Naranjo (Rice University)

Managers’  cultural background and disclosure attributes


Dinner at Clärchens Ballhaus (Auguststraße 24, 10117 Berlin)

Friday (June 24)

8:30 – 9:45am

Presentation:  Dan Weiss (Tel Aviv University)

Managerial Incentives and Cost Structure Choices

9:45 – 10:00am

Coffee break

10:00 – 11:15am

Presentation:  Peter Demerjian (University of Washington)

Income Smoothing and Debt Covenants: Evidence from Technical Defaults

11:15 – 11:30am

Coffee break

11:30 – 12:45pm

Presentation:  Christopher Koch (University of Mainz)

Joint audit, audit market structure, and consumer surplus