06-04-2025
The Daniels School of Business' 2025 Purdue Accounting Theory Conference (PATC), held May 23–24 in Rawls Hall, marked a major milestone as it celebrated its 10th anniversary. Since its launch in 2015, PATC has grown into a premier venue for theoretical research in accounting.
Each year, PATC provides a unique platform for scholars dedicated to developing formal economic models to address accounting questions. The conference offers not only a rigorous forum for presenting cutting-edge work, but also fosters meaningful networking and dialogue across leading institutions. Scholars benefit from the opportunity to receive feedback and cultivate collaborations in an intimate and stimulating environment.
This year’s program featured a lineup of presentations that delved into cutting-edge theoretical frameworks addressing contemporary accounting challenges. Renowned and emerging speakers from University of Alberta, University of Zurich, Carnegie Mellon University, LMU Munich, and UCLA shared novel research on auditor and disclosure, innovation and growth, big data, moral hazard and compliance. The conference drew active participation from scholars from Columbia University, Chicago Booth, Yale University, the University of Texas at Austin, New York University, University of Vienna, and many others, underscoring its reputation as a vibrant hub for intellectual exchange.
In her opening remarks, Lin Nan, senior associate dean for faculty affairs and founder of the PATC, reflected on the journey of the conference. “Over the past 10 years, this conference has grown into one of the top conferences in accounting theory, and every year it has attracted leading scholars and emerging thought leaders from across the globe,” she said. “The success of this conference is because of the support from each of you.”
As of 2025, Purdue University ranks #3 globally in accounting theory research, according to the Brigham Young University Accounting Rankings. The ongoing success of the PATC is a testament to the Daniels School’s continued commitment to excellence in theoretical research and its growing influence in shaping the field of accounting.
As PATC looks to the future, it remains committed to advancing theoretical accounting research and inspiring the next generation of scholars. It eagerly anticipates the next decade of insights, innovation and global collaboration.
Lin Qiu is an assistant professor in Accounting at Purdue's Mitch Daniels School of Business. Her research examines how disclosure affects the cost of capital in financial markets as well as topics in corporate governance, including the board of directors, executive compensation, and organizational culture.
