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.

Forth. Accounting Theory Conferences, 2020 Calendar

The University of Hong Kong 2nd Accounting Theory Conference , Hong Kong, 1/10/20 to 1/11/2020

open registration

The Asian Bureau of Finance and Economic Research 8th Annual Conference, Singapore, 5/18/20 to 5/21/20

open submissions, deadline Jan 6 2020

Hawai'i Accounting Research Conference, Hilo Hawai'i, 1/3/20 to 1/5/20

open submissions, deadline August 31 2019

2020 EIASM Workshop in Accounting and Economics, Rotterdam, 6/18/20 to 6/19/20

open submisssions, deadline March 15 2020

2020 American Accounting Association, Atlanta 8/10/20 to 8/12/20

open submissions

The Society was involved in several events over 2019:

  • 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

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 , Cafe Ventanas (location here, 5-minute walk from Rady)

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, Cafe Ventanas

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 (between 2pm and 4pm), meet at Borrego Springs, sign-in on Friday

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

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.