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.

The Society is involved in several events over the summer 2019, so please mark your calendars:

  • Summer School in Accounting Theory at Duke, 6/11/19 to 6/14/19
  • Summer School in Accounting Theory and Structural Estimation at UC San Diego, 8/5/19 to 8/8/19
  • Junior Theory Accounting Conference (8/9/19-8/10/19) at UC San Diego, 8/9/19 to 8/10/19

If you would like to join our mailing list to stay current on the events sponsored by the Society, include your contact information here.

Jr. Accounting Theory Conference (8/9/19)

Since 2011, the Jr. Accounting Theory Conference (JATC) has been the leading conference for new developments in theory work in accounting, with an emphasis on the highest quality papers written by junior faculty and Ph.D students. The conference is open to all and 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 Studies, Production and Operations Management, Contemporary Accounting Research, Marketing Science, and Management Science.

The JATC takes place over August 9th (+ optional activities on August 10th). This year's conference is co-organized by H. Friedman (UCLA), M. Heinle (Wharton), Xiaojing Meng (NYU) and Gaoqing Zhang (Minnesota).

Note that seats may be limited by room requirements, and we will process registrations on first-come first-serve basis. Please register to the event by following the link below:

Conference Program

date: Friday, August 9th, 2019

location: UCSD Rady School of Management

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

8:45 - 9:45 : Bayesian Persuasion, Incentive Contracting, and Performance Manipulation

Presenter: Beatrice Michaeli (University of California, Log Angeles)


10:15 - 11:15 : Organizational Structure, Voluntary Disclosure, and Investment Efficiency

Presenter: Hyun Hwang (University of Texas, Austin)

Short break

11:30 - 12:30 : Say on Pay and the “Quiet Life” of Boards

Presenter: Lin Qiu (Hong Kong University)

Lunch, Ventanas Cafe

1:45 - 2:45 : Optimal Comparability, Real Effects, and Asset Prices

Presenter: Sang Wu (Carnegie Mellon University)

Short break

3:00 - 4:00 : Optimal Financial Contracting and Risk-Shifting

Presenter: DongJoon Han (The Chinese University of Hong Kong)

4:30 - 5:30 : Early-ideas session

5:30 pm Conference adjourns (informal drinks; location TBD)

Saturday 10th: optional trip to Anza Borrego Desert

Departure from San Diego (after lunch), meet at Borrego Springs.

Recommended Hotel for Saturday (https://www.lacasadelzorro.com/ )

AES-Duke Summer School in Accounting Theory (6/11/19-6/14/19)

We are pleased to announce the Duke Accounting Theory Summer School, organized by the Duke Fuqua School of Business.

The program will feature 3 days of lectures by Profs. Thomas Hemmer (Rice), Chandra Kanodia (Minnesota), and Qi Chen (Duke) on a variety of contemporary accounting theories. The program aims to introduce to participants foundational theoretical frameworks relevant to accounting research, and to help participants develop the ability to apply theory-based framework to accounting research, and appreciate the connection between accounting research and broader research paradigms in economics and finance.

In addition to the main lectures during the day, the program also features informal social hours and poster sessions for participants to discuss their current research with other participants, as well as with the speakers and accounting faculty and PhD students from local universities. The summer school will conclude with a panel discussion on future direction of accounting research and a group dinner on June 14.

Registration for this event is now closed - but looking forward to meet all the participants!

AES-UCSD Summer School in Theory and Structural Estimation (8/5/19 -8/8/19)

The Accounting and Economics Society is pleased to announce the 2nd summer school in Theory and Structural Estimation, which will take place at the Rady School of management, UCSD, from Monday 8/5/19 to Thursday 8/8/19. The objective of the summer school is to teach accounting theory and methods to incorporate theory in empirical research, in a manner that is self-contained for researchers from various backgrounds. The course is best appreciated by students who have taken at least one course course in either microeconomics, game theory or in accounting theory, but does not assume prior knowledge in contracts, programming, or structural estimation.

We invite faculty members at any level as well as graduate students.

Jon Glover (Columbia) and H. Sapra (Chicago) will be the resident scholars for the lectures and will cover the theory part; additional courses on theory-based estimation will be assured by I. Marinovic (Stanford), J. Bertomeu (UCSD), Y. Xiao (Duke) and F. Zhou (Wharton).

The event is part of a week-long event at UCSD, and will be followed by the yearly conference of the Junior Accounting Theory Conference on Friday 8/9/19 and Saturday 8/10/19, as well as an optional class trip on Sunday 8/11/19. Note that, this year, the annual meeting of the AAA will be in San Francisco, a short flight from San Diego (1.5h), with regular sessions starting on 8/12/19.

We look forward to seeing you in San Diego!

Please click here for the summer school main page and program.