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Theoretical estimates and extensive numerical results are reported for the eigenvalues and condition numbers of the acoustic mass and stiffness matrices in the reference square domain with Dirichlet, Neumann, and absorbing boundary conditions. This study focuses in particular on the spectral dependence on the polynomial degree <jats:italic>p<\/jats:italic>, mesh size <jats:italic>h<\/jats:italic>, regularity <jats:italic>k<\/jats:italic>, of the IGA discretization and on the time step size <jats:inline-formula><jats:alternatives><jats:tex-math>$$\\Delta t$$<\/jats:tex-math><mml:math xmlns:mml=\"http:\/\/www.w3.org\/1998\/Math\/MathML\">\n                  <mml:mrow>\n                    <mml:mi>\u0394<\/mml:mi>\n                    <mml:mi>t<\/mml:mi>\n                  <\/mml:mrow>\n                <\/mml:math><\/jats:alternatives><\/jats:inline-formula> and parameter <jats:inline-formula><jats:alternatives><jats:tex-math>$$\\beta $$<\/jats:tex-math><mml:math xmlns:mml=\"http:\/\/www.w3.org\/1998\/Math\/MathML\">\n                  <mml:mi>\u03b2<\/mml:mi>\n                <\/mml:math><\/jats:alternatives><\/jats:inline-formula> of the Newmark method. Results on the sparsity of the matrices and the eigenvalue distribution with respect to the number of degrees of freedom  and the number of nonzero entries  are also reported. The results show that the spectral properties of the IGA collocation matrices are comparable with the available spectral estimates for IGA Galerkin matrices associated with the Poisson problem with Dirichlet boundary conditions, and in some cases, the IGA collocation results are better than the corresponding IGA Galerkin estimates, in particular for increasing <jats:italic>p<\/jats:italic> and maximal regularity <jats:inline-formula><jats:alternatives><jats:tex-math>$$k=p-1$$<\/jats:tex-math><mml:math xmlns:mml=\"http:\/\/www.w3.org\/1998\/Math\/MathML\">\n                  <mml:mrow>\n                    <mml:mi>k<\/mml:mi>\n                    <mml:mo>=<\/mml:mo>\n                    <mml:mi>p<\/mml:mi>\n                    <mml:mo>-<\/mml:mo>\n                    <mml:mn>1<\/mml:mn>\n                  <\/mml:mrow>\n                <\/mml:math><\/jats:alternatives><\/jats:inline-formula>.<\/jats:p>","DOI":"10.1007\/s10444-024-10113-y","type":"journal-article","created":{"date-parts":[[2024,3,4]],"date-time":"2024-03-04T11:01:36Z","timestamp":1709550096000},"update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":2,"title":["Conditioning and spectral properties of isogeometric collocation matrices for acoustic wave problems"],"prefix":"10.1007","volume":"50","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-5023-8867","authenticated-orcid":false,"given":"Elena","family":"Zampieri","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Luca F.","family":"Pavarino","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"297","published-online":{"date-parts":[[2024,3,4]]},"reference":[{"issue":"11","key":"10113_CR1","doi-asserted-by":"publisher","first-page":"2075","DOI":"10.1142\/S0218202510004878","volume":"20","author":"F Auricchio","year":"2010","unstructured":"Auricchio, F., Beir\u00e3o da Veiga, L., Hughes, T.J.R., Reali, A., Sangalli, G.: Isogeometric collocation methods. 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