It is our great pleasure to invite you to attend our 3rd edition of SARAC, which will be co-organized by the Department of Accounting and Control of HEC Lausanne-University of Lausanne and Institute of Accounting, Control and Auditing-University of St. Gallen on February 2023. The 3rd SARAC will take place in Crans-Montana. SARAC aims at bringing together both experienced researchers, early career researchers, and Ph.D. students to exchange research ideas and projects in one of the most popular Swiss Alps ski resorts. We welcome submissions of papers in all areas of financial and management accounting. We encourage submissions of empirical studies employing novel data and approaches both in terms of data gathering (e.g. field studies, experiments, and hand-collected) or settings (e.g. private firms, European data, banks and financial services) to answer research questions of potential interests to regulators and practice.