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 Accounting and Economics, 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. The conference is at the George Washington University School of Business, 2201 G Street, Washington, DC 22052, room Dukes 151. As the conference takes place on Sunday, you MUST enter the building from its main entrance on 22nd Street. Please make sure you bring an ID with you.

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: Ran Zhao (Chapman University)

·         10:15 - 11:15 : Client Relationship-building and Audit Quality

Presenter: Minlei Ye (Univ of Toronto)


·         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 Stress Test 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. 

Current organizing institutions