Swiss Winter Accounting Conference 2023

Date and Location

The Swiss Winter Accounting Conference (SWAC) 2023 took place at the Hotel Belvedere Grindelwald in Grindelwald (Switzerland) from January 24 to 27, 2023.


Join us for our accounting conference in the Jungfrau region, one of the top winter sports resorts of Switzerland at the foot of Eiger, Mönch and Jungfrau.

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 Swiss Winter Accounting Conference is organized by the Managerial Accounting Section of the Institute for Accounting at the University of Bern.


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

Paper submissions:

Submission deadline is September 15, 2022.
Please submit papers to Acceptance of papers will be announced one month later.

Registration deadline for the conference is November 15, 2022.

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

Date Time Program
Tuesday, 24.01.2023 6:00pm Welcome reception and dinner
Wednesday, 25.01.2023 7:00am - 8:00am Breakfast
  8:00am - 8:10am Welcome and introduction: Markus Arnold (University of Bern)  
8:10am - 9:40am  Session 1

Moderator: Matthias Mahlendorf (Frankfurt School of Finance and Management)


Aligning Target Setting in Organizations
Authors: Gavin Cassar (INSEAD), Thomas Keusch (INSEAD), Mariya Todorova (INSEAD)
Discussant: Martin Artz (University of Münster)


The Dark Side of Financial Dissemination: Fairness Perceptions and Employee Satisfaction
Authors: Sietse Oostra (Tilburg University), Christoph Sextroh (Tilburg University)
Discussant: Frank Moers (Maastricht University)


10:15am - 4:00pm Skiing or other outdoor recreation
5:00pm - 6:30pm Session 2

Moderator: Christoph Feichter (Vienna University of Economics and Business)


Motivating effortful information acquisition and honest reporting: The effect of input, output and hybrid control
Authors: Jongwoon (Willie) Choi (University of Wisconsin-Madison), Katlijn Haesebrouck (Maastricht University), Tyler Thomas (University of Wisconsin-Madison)
Discussant: Jeremy Bentley (University of Massachusetts Amherst/Tilburg University)


How to Promote Risk Disclosure in Internal Reporting? The Roles of Risk Reporting Policy and Work Climate
Authors: Eddy Cardinaels (Tilburg University), Sabra Khajehnejad (KU Leuven), Dieter Smeulders (KU Leuven), Alexandra Van den Abbeele (KU Leuven)
Discussant: Stephan Kramer (Erasmus University of Rotterdam)


7:00pm Dinner
Thursday, 26.01.2023
7:00am - 8:00am
8:00am - 9:30am Session 3

Moderator: Roberto Vincenzi (Bocconi University)

Occupational Licensing and Minority Participation in Professional Labor Markets
Authors: Andrew G. Sutherland (MIT), Matthias Uckert (University of Mannheim), Felix W. Vetter (University of Mannheim)
Discussant: Maria Correira (LSE)


Why do Institutional Investors Request Climate Related Disclosures?
Authors: Shira Cohen (San Diego State University), Igor Kadach (IESE Business School), Gaizka Ormazabal (IESE Business School)
Discussant: Amir Amelzadeh (University of Oxford)

10:00am - 4:00pm Skiing or other outdoor recreation
5:00pm - 6:30pm Session 4

Moderator: Bei Shi (University of Amsterdam)


Internalizing Externalities: Disclosure Regulation for Hydraulic Fracturing, Drilling Activity and Water Quality
Authors: Pietro Bonetti (IESE Business School), Christian Leuz (University of Chicago), Giovanna Michelon (University of Bristol)
Discussant: Maximilian Müller (University of Cologne)


Trading of Emission Allowances and Financial Frictions
Authors: Donald N’Gatta (IESE Business School), Gaizka Ormazabal (IESE Business School), Robert Raney (IESE Business School)
Discussant: Peter Fiechter (University of Neuchâtel)


7:00pm Dinner
Friday, 27.01.2023 Departure or another skiing day