This is the official website of the Junior Accounting Theory Conference. The conference is open to all ad gathers theory-minded researchers to present their work and obtain useful feedback in a friendly and constructive environment. Papers at all stages are welcome but we also give special focus to early-stage or in-progress research. The target audience of the conference is all faculty of rank assistant or associate as well as any advanced graduate student. The conference is a great venue for new working papers and papers presented at the conference have been published in prestigious journals across disciplines such as The Accounting Review, the Journal of Financial Reporting, the Journal of Law, Economics and Organization, the Review of Accounting StudiesProduction and Operations ManagementContemporary Accounting ResearchMarketing Science, and Management Science.

The conference takes place on Sunday, August 5th 2018 in Washington DCone day before the annual meeting of the AAA. Registration is free and open to Ph.D students and faculty in accounting or related areas and interests in formal theory. The conference program will be announced mid-June and registrations are now open (below):

Conference Program

·         8:00 - 8:45  : Coffee and light breakfast 

·         8:45 - 9:45  : Preemption Through Non-disclosure in Management Buyout

Presenter: Jing Li (Hong Kong University)

·         10:15 - 11:15 : Policy Effects of International Taxation on Firm Dynamics and Capital Structure

Presenter: Adman Spencer (Univ of Wisconsin)


·         11:30 - 12:30 : Stability and Regime Change: The Evolution of Accounting Standards

Presenter:  Li Yang (University of Zurich)

·         Lunch, served on site


·         1:45 - 2:45The Coordination Role of StressTest Disclosure in Bank Risk Taking

Presenter: Gaoqing Zhang (University of Minnesota)


·         3:00 - 4:00 : Mitigating Supplier Default Risk : Information and the Demand for Trade Credit

Presenter: Austin Sudbury (CMU)


·         4:30 - 5:30 : early-ideas session (see below)

This year we introduce an early-ideas session in the program. This early ideas session is intended to provide an opportunity for a limited number of conference participants to obtain audience feedback on a research project that is in a very early stage. If you have a draft of a working paper, it is no longer an early idea. A typical presenter in this session might have a couple of tables of empirical results or a preliminary model, but not much more. This year we have allotted time for four early idea presentations. We are inviting you to submit an idea that you would be interested in presenting in this session. The session is intended to maximize the ability of presenters to obtain feedback at a stage in a project when such feedback is most valuable. With this in mind, each presentation will be allotted 15 minutes, with a maximum of five minutes for the author to present the idea and a minimum of ten minutes for audience discussion/feedback. The presenters in this session will be limited to no more than three slides. If you would like to present in this session, please send us (miheinle@wharton.upenn.edu) a very brief (two or three sentence) description of the idea that you would like to present by July 15. Your description will help us ensure that the presentations in this session cover a sufficiently broad range of topics.

Current organizing institutions