Welcome to the Accounting and Economics Society!

The Society's mission is to promote the development of theory in accounting and its use in empirical discourse. The Society is open to anyone interested in taking an active role in promoting this mission. Please browse this site for information about present and past accounting theory conferences, the SSRN Accounting Theory e-journal and memberships.

What can the AES do for you? Whether a member or a non-member, the AES helps disseminate and organize academic meetings ranging from education (summer school) to academic research conferences. Do you have a paper that you would like to present or needs feedback? Work-in-progress for which specialized parts of the analysis requires a co-author? Is there an event that you would like to organize but which may need support? A question about an ongoing stream literature for which one of the members has expertise? Please send us an email to admin@accountingtheory.org, or to any of the founding members, and we will do our best to help.

AES 2021 Summer School

The AES will co-organize its 2021 Summer School with New York University and Washington University. This year's summer school will run each week during the month of July and will feature the following speakers:

Week 1, Friday 7/2, Saturday 7/3: 10am – 11:30am EST
Disclosure Theory (R. Dye)

Week 2, Thursday 7/8, Friday 7/9: 10am – 11:30am EST
Earnings Management (I. Guttman)

Week 3: Thursday 7/15, Friday 7/16, 11am – 12:30am EST
Disagreement Models (S. Banerjee)

Week 4: Thursday 7/22, Friday 7/23, 11am – 12:30pm EST
Noisy Rational Expectations (K. Smith)

Week 5: Thursday 7/29, Friday 7/30, 10am – 11:30am EST
Structural Models in Accounting (E. Cheynel)

Registrations are now closed. If you registered, note that you will receive a set of logistics/course emails starting on June 17th. See you soon on Zoom!

AES Youtube Channel

The AES is pleased to announce the launch of the Youtube Channel. Please connect to the channel's URL here and click Subscribe for up-to-date recordings of webinars and AES events.

Twelfth Accounting Research Workshop

Please find below the Announcement for the yearly Accounting Research Workshop.


Dear colleagues and friends of the ARW,

please find attached the first Announcement and Call for Papers for the Twelfth Accounting Research Workshop on June 24-25, 2021. The deadline for submissions is February 1, 2021.

We are glad to inform you that Judson Caskey (UCLA) and Mirko Heinle (Wharton) have agreed to act as our keynote speakers and we are grateful that both of them accepted our invitation.

Due the Corona pandemic the workshop will be held online for the first time. Of course, we would have preferred to meet in person in the beautiful City of Basel, but we found that an online workshop is still a great opportunity to exchange research ideas and we look forward to this new experience. As in the past we will do our best to assign motivated discussants to each paper to assure that presenters get detailed feedback on their work.

We look forward very much to receiving your submissions and to see you online at the workshop.

Best regards

Hui Chen, Robert F. Göx, and Ulf Schiller