The Ninth Accounting Research Workshop (ARW) is a conference on the economic foundations of accounting. The conference aims to provide a forum for the exchange of newest theoretical and empirical results in the field of accounting. It is organized bi-annualy in co-operation with the accounting section of the University of Zurich. First organized in 1998, the ARW is now a leading european conference in the field. Numerous contributions have been published in leading field joournals.