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2026 Purdue Accounting Theory Conference

The 2026 Purdue Accounting Theory Conference is set for May 22-23, 2026, in Purdue University's Rawls Hall, 100 S. Grant Street, West Lafayette, Indiana. For travel information, click here.

The Purdue Accounting Theory Conference (PATC) is an annual conference dedicated to analytical accounting research. Since its inception in 2015, PATC has established itself as one of the leading conferences on theoretical accounting research. It attracts renowned and emerging scholars from across the U.S., Canada, Europe, and Asia every year.

The conference serves as a platform for scholars who share an interest in developing economic models to gain insights into accounting issues. In addition to providing an avenue for scholars to present their work and receive valuable feedback, PATC also encourages informal networking among faculty and doctoral students, which offers opportunities to discuss research ideas and explore potential collaborations. The conference provides attendees with a chance to interact with some of the most innovative minds in the field of accounting theory, making it an excellent opportunity to enhance knowledge and engage with peers.

This conference is by invitation only.

For additional information, please contact Heather Manion (hmanion@purdue.edu) and the organizers:

Tentative Conference Schedule

All sessions will be in Rawls 3058.

Friday, May 22, 2026

  • Lunch
    Rawls Hall, 3rd Floor Atrium
  • Opening Remarks
    Rawls 3058
  • Dynamic Capacity Management: Implications for Operating, Investing, and Financing Activities
    Beatrice Michaeli (University of California, Los Angeles)
  • Break
    Rawls Hall, 3rd Floor Atrium
  • Auditor Reputation Traps and Entrenchments: A Dynamic Model of Audit Competition and Client Selection
    Mingcherng Deng (City University of New York)
  • Break
    Rawls Hall, 3rd Floor Atrium
  • Product Market Competition in the Era of ESG Transparency
    Joyce Tian (University of Waterloo)
  • Reception and Dinner
    West Faculty Lounge, Purdue Memorial Union

Saturday, May 23, 2026

  • Breakfast
    Rawls Hall, 3rd Floor Atrium
  • Social Value of Transparency in R&D Races
    Sang Wu (Columbia University)
  • Break
    Rawls Hall, 3rd Floor Atrium
  • Voluntary Disclosure and the Internal Information Environment of the Firm
    Joaquin Peris (Purdue University)
  • Box Lunch
    Rawls Hall, 3rd Floor Atrium

Past PATC Conferences

Speaker Affiliation
Naomi Rothenburg University of Alberta
Evgeny Petrov University of Zurich
Yihan Song Carnegie Mellon University
Christian Hofmann Ludwig Maximilian University of Munich
Judson Caskey Purdue University
Speaker Affiliation Research
Ilan Guttman New York University "Investment Decisions, Voluntary Disclosure, Myopia, and Bounded Inefficiency"
Gaoqing Zhang University of Minnesota/Carnegie Mellon University "Measuring Scope 3 Emissions: What are the Costs and Benefits?"
Chao Tang Hong Kong University of Science and Technology "Fair Value Accounting and Financial Contagion: The Effect of Marking up"
Hui Chen University of Zurich "Carbon Emissions Allocation Schemes and Supply Chain Efficiency"
Tyler Atanasov Purdue University "Aggregate Disclosure Incentives: The Role of Supply Market Investments"
Speaker Affiliation Research
Qi Chen Duke University "Liquidity Transformation and Fragility in the US Banking Sector"
Paul Fischer Wharton School "Disinformation to Persuade or Confuse"
Robert Göx University of Zurich "Real Effects of Measuring and Reporting Unrealized Fair Value Gains"
Eunhee Kim Baruch College "Voluntary Disclosure When Information Quality is Unknown"
Lin Qiu Purdue University "Disclosure and Cost of Capital: the Case of Dynamic Trading with Concentrated Ownership"
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