Sebastian Hinder spent four months at the University of North Carolina at Chapel Hill as part of a TRR 266 research visit. He had the following to say about his stay:
First, my research focuses primarily on taxation, so I was particularly interested in a university with a good reputation in tax research. UNC's accounting faculty, and the UNC Tax Centre in particular, were a perfect fit for my interests.
Second, UNC has an excellent accounting faculty with expertise in a variety of fields, including financial accounting, managerial accounting, finance, and more. The breadth and depth of this expertise creates a highly productive research environment, and that's exactly the kind of community I wanted to be a part of.
Finally, UNC's rich history also appealed to me. It was founded in 1789 and is the oldest public university in the United States. I always wanted to experience the academic and campus culture of such a traditional American university.
Activities and workshops
During my time at UNC, I actively interacted with local faculty members. I met with several professors to discuss potential research ideas and received valuable feedback on my ongoing projects.
I regularly attended workshops and brownbag seminars organised by the Department of Accounting and also had the opportunity to present one of my own projects in a brownbag session, which was very helpful in refining my work.
In addition, I participated in the PhD course "Accounting and Capital Markets" taught by Wayne Landsman. The course provided an excellent overview of empirical accounting research and emphasised its relevance to capital market participants.
Beyond the formal courses and research seminars, I also participated in several academic and social events. I participated in the Triangle Tax Lunches and Meetups, where faculty members and doctoral candidates from UNC, Duke University, and NC State met for informal discussions and networking. I also had the opportunity to attend the University of Illinois Symposium on Tax Research in Chicago, which allowed me to further broaden my horizons on current topics in tax research.
Valuable insights
One of the most valuable lessons I have learned is that research in the field of accounting thrives on active discussion. To truly strengthen a research project, it is essential to regularly exchange ideas with others and be open to critical questions and constructive feedback. This rigorous, ongoing exchange is crucial to the development of a research idea.
I would highly recommend a research visit to colleagues. A research visit is a great opportunity to engage with leading academics, participate in stimulating academic discussions and receive high quality feedback on your work - all of which fosters innovation and creativity.
I would particularly encourage doctoral candidates who are interested in an academic career to undertake such a residency as it provides a first-hand insight into a different research environment and helps build an international professional network.
The best experiences during the stay
I had several great experiences during my stay. First of all, I really enjoyed the activities with the local and other doctoral candidates. Everyone was extremely open and helpful. We watched a college football game, tried different restaurants and barbecue joints, and explored Chapel Hill together. The camaraderie among the doctoral candidates was great and helped me integrate into the community quickly.
The faculty members were also very welcoming. They invited us to lunch, took us to their homes for dinner and made sure we had opportunities to socialise with them outside of the purely academic environment. This contributed to a very welcoming atmosphere.
Another aspect that I really appreciated was the general friendliness of the people in North Carolina. Whether on campus or in my neighbourhood, people were always friendly and helpful. For example, just before I arrived, the accommodation I was going to live in was badly damaged by a flash flood. Another landlady and her neighbours immediately helped me to find good accommodation. I am very grateful for their kindness and support at a time when I was practically homeless.
On a less serious note, I also enjoyed discovering some local favourites like Bojangles and Cook Out. Both are from North Carolina, and I would definitely recommend trying them if you have the opportunity to stop by!
