Accounting &Next webinar
Unsolved Foundational Questions of Accounting Theory
1:00 PM Eastern · 10:00 AM Pacific
Next conference
Fourth Annual Congress of the Accounting and Economics Society
The Wharton School, University of Pennsylvania · Philadelphia
Conference details →The AES series
Unsolved Foundational Questions of Accounting Theory
1:00 PM Eastern · 10:00 AM Pacific
Online research seminars, theory talks, and methods tutorials.
Seminars
Calendar subscriptions receive changes to the current seminar list.
AES webinar room ↗Credibility and Flexibility in Communication
1:00 PM Eastern · 10:00 AM Pacific
Big Talks, Bigger Data + Tinier Results = A Wrong Direction
1:00 PM Eastern · 10:00 AM Pacific
Title to be announced
1:00 PM Eastern · 10:00 AM Pacific
Research seminar
Time to be announced
Title to be announced
1:00 PM Eastern · 10:00 AM Pacific
Joint, Individual, and Relative Performance Evaluation under Competition vs. Cooperation
1:00 PM Eastern · 10:00 AM Pacific
AI Literacy for Theory Work: An Interactive Webinar
1:00 PM Eastern · 10:00 AM Pacific
A multi-period model of the auditor’s valuation and fraud detection activities
1:00 PM Eastern · 10:00 AM Pacific
Endogenous Social Norms in the Boardroom
1:00 PM Eastern · 10:00 AM Pacific
When Are Two Heads Better than One? The Organizational Design of Innovation
1:00 PM Eastern · 10:00 AM Pacific
Dynamic Reporting Bias in Private Markets
1:00 PM Eastern · 10:00 AM Pacific
Reward Allocations in Teams
1:00 PM Eastern · 10:00 AM Pacific
Quiet Investment: Overconfident CEOs and Capex Guidance
1:00 PM Eastern · 10:00 AM Pacific
On the costs and benefits of more transparency about equity-based incentives
1:00 PM Eastern · 10:00 AM Pacific
On Humans and AI: A Financial Reporting Dilemma
1:00 PM Eastern · 10:00 AM Pacific
Climate-related Disclosures, Market Discipline, and Banks’ Risk-Taking
1:00 PM Eastern · 10:00 AM Pacific
A Theory of Disclosure Timing
1:00 PM Eastern · 10:00 AM Pacific
Formalizing the language of accounting
1:00 PM Eastern · 10:00 AM Pacific
Hiding a Flaw
1:00 PM Eastern · 10:00 AM Pacific
Supplier Performance and CEO Compensation Contracts
1:00 PM Eastern · 10:00 AM Pacific
In-House Innovation Rivalry
Time to be announced
Don’t Say a Word: The Impact of Auditor Disclosure
1:00 PM Eastern · 10:00 AM Pacific
The Effect of CPA Firm Mobility on Audit Market Competition
1:00 PM Eastern · 10:00 AM Pacific
When Climate-risk Disclosures Reduce Green Investment and Welfare
Time to be announced
Mechanism Design in Accounting: Lessons Learned, Lessons Lost
1:00 PM Eastern · 10:00 AM Pacific
Should Human Capital Development Programs be Mandatory or Voluntary?
1:00 PM Eastern · 10:00 AM Pacific
Disclosure Standards for Corporate Social Responsibility
Time to be announced
The Corporate Alternative Minimum Tax and Financial Reporting Incentives
1:00 PM Eastern · 10:00 AM Pacific
Revealing Client Names in Inspection Reports
1:00 PM Eastern · 10:00 AM Pacific
On the Efficiency of Inspection Targeting
1:00 PM Eastern · 10:00 AM Pacific
What I learned at the SEC
1:00 PM Eastern · 10:00 AM Pacific
The Incentives of SPAC Sponsors
1:00 PM Eastern · 10:00 AM Pacific
Estimating the Value of Audit Services for Private Firms
1:00 PM Eastern · 10:00 AM Pacific
Miscommunication
1:00 PM Eastern · 10:00 AM Pacific
Accounting & Economics Society
Research at AES
Read working papers, send a paper to AES, or contribute to the discussion.
No working papers have been shared here yet.
Public submissions are reviewed by AES before publication. Confidential manuscript requests are kept separate.
Research distribution
Browse research distributed through the Accounting and Economics Society eJournal.
Open SSRN ↗The AES eJournal, seminar calendar, and working papers.
Share working papers, upload revisions, and invite comments.
Open a paper to read its abstract, download the current version, and add a comment.
Philadelphia · June 1–6, 2027
AES membership is required to attend each event, but not to submit a paper or express interest in the Summer School. Membership dues are separate from event fees.
Attendance registration through Wharton: forthcoming.
Summer School · June 1–3, 2027
Three days on agency, markets, structural estimation and communication, connecting analytical accounting research with economic models and empirical methods.
Daily teaching blocks: 9:00 AM–12:00 PM and 1:30–4:30 PM EDT
The Wharton School, University of Pennsylvania · Philadelphia
US $250
This form is an indication of interest only, not registration, an admission decision or a reserved place. There is no published closing date at this stage. Formal attendance registration and payment through Wharton are forthcoming.
Summer School
Tuesday, June 1 · 9:00 AM–12:00 PM EDT
Tuesday, June 1 · 1:30–4:30 PM EDT
Wednesday, June 2 · 9:00 AM–12:00 PM EDT
Wednesday, June 2 · 1:30–4:30 PM EDT
Thursday, June 3 · 9:00 AM–12:00 PM EDT
Thursday, June 3 · 1:30–4:30 PM EDT
Summer School · Faculty
Professor of Accounting · The Wharton School
Financial and managerial accounting theory, capital-market disclosure, regulation and internal resource allocation.
Samuel R. Harrell Professor · The Wharton School
Capital-market information, disclosure, investor information gathering and incentive systems within and between firms.
Summer School · Faculty
Tepper School of Business · Carnegie Mellon University
Structural econometric methods for dynamic choice models, with applications including labor markets and executive compensation.
Jack Byrne Professor of Accounting · Tuck School of Business, Dartmouth College
Theoretical research on accounting, auditing, financial reporting and credible voluntary disclosure.
Annual Congress · June 4–5, 2027
The Fourth Annual Congress of the Accounting and Economics Society invites analytical, empirical and experimental research at the intersection of accounting and economics. Topics include economic institutions, information and market mechanisms, and interdisciplinary work across the social sciences. The Congress joins the Accounting Theory Summer School and Junior Accounting Theory Conference at Wharton.
Opens June 4 at 9:00 AM EDT · finishes June 5 at 3:30 PM EDT
The Wharton School, University of Pennsylvania · Philadelphia
US $200
The US $200 attendance rate is for AES members. Membership dues are separate. Attendance registration and payment through Wharton are forthcoming.
Annual Congress · Keynotes
Keynote · Carnegie Mellon University, Tepper School of Business
Miller develops structural econometric methods for dynamic choices and strategic interaction. With coauthors, he introduced conditional choice probability estimators that make dynamic discrete choice models computationally tractable. His empirical work spans job matching, labor markets, housing, executive compensation, financial markets and auctions. He holds the Richard M. Cyert and Morris DeGroot Professorship in Economics and Statistics and is a Fellow of the Econometric Society and the International Association of Applied Econometrics.
Keynote · Dartmouth College, Tuck School of Business
Stocken studies accounting and auditing theory, financial reporting and credible communication. His research examines voluntary disclosure, management forecasts, analyst information acquisition and the strategic effects of accounting measurement. His monograph Strategic Accounting Disclosure analyzes disclosure in non-contractual settings. His publications include work in The Accounting Review, American Economic Review and Journal of Accounting Research. At Tuck, he teaches accounting and financial analysis to MBA and executive audiences.
Annual Congress
Deadline
Monday, February 1, 2027 · 11:59 PM EST (UTC−5)
Decisions
Decisions will be communicated by Monday, March 1, 2027.
Programme
Detailed programmes and selected paper presenters will be published Monday, May 3, 2027.
Submit one PDF, maximum 5 MB (5120 KB), plus the requested paper metadata.
Congress and JATC use separate forms. Authors seeking consideration at both events must submit separately to both; submissions are not transferred.
For a larger file, complete the metadata form, choose its emailed-paper option, and email the PDF to acceconsociety@gmail.com with the subject “AES 2027 Congress submission - [paper title].” Both the metadata and the PDF are due by the deadline.
Junior Conference · June 6, 2027
The Junior Accounting Theory Conference provides a forum for junior researchers working on accounting theory and theory-based estimation. We invite working papers using formal theory and economic models to study accounting questions, as well as research connecting those models to data through theory-based estimation. Projects at all stages of the research process are welcome, including early-stage work. The emphasis is on the development and discussion of research in accounting theory.
9:00 AM–4:00 PM EDT
The Wharton School, University of Pennsylvania · Philadelphia
No attendance fee
There is no attendance fee. AES membership is required to attend, but not to submit a paper. Attendance registration through Wharton is forthcoming.
JATC
Deadline
Monday, February 1, 2027 · 11:59 PM EST (UTC−5)
Decisions
Decisions will be communicated by Monday, March 1, 2027.
Programme
Detailed programmes and selected paper presenters will be published Monday, May 3, 2027.
Submit one PDF, maximum 5 MB (5120 KB), plus the requested title, abstract, authors, affiliations and contact details.
Congress and JATC use separate forms. Authors seeking consideration at both events must submit separately to both; submissions are not transferred.
For a larger file, complete the metadata form, choose its emailed-paper option, and email the PDF to acceconsociety@gmail.com with the subject “AES 2027 JATC submission - [paper title].” Both the metadata and the PDF are due by the deadline.
Accounting & Economics Society
AES supports accounting research across theoretical, empirical, and experimental methods.
AES organizes research seminars, conferences, and a summer school. Members can also share working papers and request manuscript support.
Founding members and fellows of the society.
Weekly webinars, the working-paper exchange, conferences, and the AI Research Service.
Membership
UC San Diego
Stanford
UC Los Angeles
Duke University
Carnegie Mellon
UC Los Angeles
University of Chicago
Dartmouth College
New York University
Wharton
UT Austin
Hong Kong University
Carnegie Mellon
Stanford University
New York University
Texas A&M
ANIL ARYA. John J. Gerlach Chair in Accounting Professor of Accounting and MIS, and (by courtesy) Economics. Fisher College of Business. Ohio State University. 2100 Neil Ave, Columbus, OH 43210.
TIM BALDENIUS. Paul M. Montrone Professor of Private Entreprise. Columbia Business School. Columbia University. 1125 Amsterdam Ave, New York, NY 10025.
QI CHEN. Martin L. Black Jr. Professor. Duke University: The Fuqua School of Business 100 Fuqua Drive Durham, NC 27708.
MASAKO DARROUGH. Professor Stan Ross Department of Accountancy. Baruch College. City University of New York. 55 Lexington Ave, New York, NY 10010.
PETER DEMARZO. The Staehelin Family Professor of Finance. Stanford Graduate School of Business. 655 Knight Way, Stanford, CA 94305.
RONALD A. DYE. Leonard Spacek Professor of Accounting & Information Systems. Kellogg School of Management. Northwestern University. 2211 Campus Dr, Evanston, IL 60208.
ETI EINHORN. Professor. Coller School of Management. Tel Aviv University. Sderot Henry Gildred, Tel Aviv-Yafo, Israel.
PAUL E. FISCHER. Samuel R. Harrell Professor. Wharton School. University of Pennsylvania. Vance Hall, 3733 Spruce St #111, Philadelphia, PA 19104.
HANS FRIMOR. Professor, Department of Business and Economics. University of Southern Denmark. Campusvej 55 5230 Odense M. Denmark.
JONATHAN C. GLOVER. James L. Dohr Professor of Accounting, Columbia Business School. Columbia University. 1125 Amsterdam Ave, New York, NY 10025.
ROBERT GOEX. Full Professor and Chair of Managerial Accounting, University of Zurich. Rämistrasse 71, 8006 Zürich, Switzerland.
RACHEL HAYES. George S. and Dolores Doré Eccles Presidential Chair in Financial Reporting, Professor, David Eccles School of Business. University of Utah. 1655 E Campus Center Dr, Salt Lake City, UT 84112, United States.
THOMAS HEMMER. Houston Endowment Professor of Accounting. Jones Graduate School of Business. Rice University. 1900 Rice Boulevard, Houston, TX 77005.
STEVEN J. HUDDART. Professor, Smeal Chair Professor in Accounting, Senior Associate Dean. Smeal College of Business. Penn State University. 210 Business Building, University Park, PA 16802.
RAFFI INDJEJIKIAN. Carlton H. Griffin-Deloitte & Touche LLP Collegiate Professor of Accounting. Ross School of Business. University of Michigan. 701 Tappan Ave, Ann Arbor, MI 48109.
CHANDRA KANODIA. Professor, Arthur Andersen & Co./Kullberg Chair in Accounting and Information Systems. Carlson School of Management. University of Minnesota. 321 Nineteenth Avenue, South Suite 4-300 Minneapolis, MN 55455-9940.
ILAN KREMER. Professor of Economics. Department of Economics. University of Warwick. Coventry CV4 7AL, UK.
EVA LABRO. Professor of Accounting and Michael W. Haley Distinguished Scholar, Kenan-Flagler Business School University of North Carolina. 300 Kenan Center Drive, Chapel Hill, NC 27599.
RICHARD A. LAMBERT. Miller-Sherrerd Professor of Accounting. Wharton School. University of Pennsylvania. Vance Hall, 3733 Spruce St #111, Philadelphia, PA 19104.
VOLKER LAUX. Aubrey and Elsie Fariss Professor in Accounting. McCombs School of Business. The University of Texas at Austin. 2110 Speedway, Austin, TX 78705.
PIERRE J. LIANG. Professor of Accounting, Tepper School of Business, Carnegie Mellon University. Researcher, CAFR/SAIF. 4765 Forbes Ave, Pittsburgh, PA 15213.
ROBERT MAGEE. Keith I. DeLashmutt Professor Emeritus of Accounting Information & Management. Kellogg School of Management. Northwestern University. 2211 Campus Dr, Evanston, IL 60208.
BRIAN MITTENDORF. Chair, Department of Accounting & MIS. Fisher Designated Professor of Accounting. Fisher College of Business. Ohio State University. 2100 Neil Ave, Columbus, OH 43210.
VENKY NAGAR. KPMG Professor of Accounting. Teitelbaum Research Scholar. Ross School of Business. University of Michigan. 701 Tappan Ave, Ann Arbor, MI 48109.
MARK C. PENNO. Professor. Ray William Shearman Research Fellow. Tippie College of Business. University of Iowa. 21 E Market St, Iowa City, IA 52242.
MADHAV RAJAN. Dean and George Pratt Shultz Professor of Accounting, Booth School of Business, University of Chicago. 5807 S Woodlawn Ave, Chicago, IL 60637.
STEFAN REICHELSTEIN. William R Timken Professor emeritus,Stanford Graduate School of Business, and Director, Mannheim Institute for Sustainable Energy Studies, University of Mannheim. 68131 Mannheim, Germany.
FLORIN SABAC. Professor. Alberta School of Business. Accounting, Operations and Information Systems. 11211 Saskatchewan Dr NW, Edmonton, AB T6G 2R6, Canada.
HARESH SAPRA. Leon Carroll Marshall Professor of Accounting, Booth School of Business, University of Chicago. 5807 S Woodlawn Ave, Chicago, IL 60637.
SHIVA SIVARAMAKRISHNAN. Henry Gardiner Symonds Professor of Accounting. Jones Graduate School of Business. Rice University. 1900 Rice Boulevard, Houston, TX 77005.
ANDRZEJ SKRZYPACZ. Theodore J. Kreps Professor of Economics. Professor of Economics (by courtesy), School of Humanities and Sciences. Stanford University. 655 Knight Way, Stanford, CA 94305.
SRI SRIDHARAN. John and Norma Darling Distinguished Professor in Financial Accounting. Professor, Northwestern University Pritzker School of Law (Courtesy). Department of Accounting Information & Management. 2211 Campus Dr, Evanston, IL 60208.
JEROEN SUIJS. Professor. Department of Business Economics. Erasmus School of Economics (ESE). Erasmus University Rotterdam. Fellow ERIM. Burgemeester Oudlaan 50. 3062 PA Rotterdam.
JEAN TIROLE. Honorary Chairman of the Jean-Jacques Laffont - Toulouse School of Economics Foundation and Chairman of the Institute for Advanced Study. Toulouse School of Economics. 21 Allée de Brienne, 31000 Toulouse, France.
ALFRED WAGENHOFER. Professor of Accounting, Chair at the Center for Accounting Research, University of Graz. Universitätsplatz 3, 8010 Graz.
LIYAN YANG. Professor of Finance. Peter L. Mitchelson/SIT Investment Associates Foundation Chair in Investment Strategy, Rotman School of Management. University of Toronto, 27 King's College Cir, Toronto, ON M5S, Canada.
GUOCHANG ZHANG. Area Head of Accounting and Law. Professor. The University of Hong Kong, Pokfulam, Hong Kong.
AMIR ZIV. Vice Dean and Professor of Accounting. Columbia Business School. Columbia University. 1125 Amsterdam Ave, New York, NY 10025.
Accounting & Economics Society
Membership
Annual membership runs for 365 days.
Members support the society’s seminars, conferences, and research exchange.
PayPal handles membership payments. AES uses payment notifications to verify membership and never handles or stores card details.
admin@accountingtheory.orgAnnual AES membership.
Annual membership with additional support for AES programs.
Annual membership with a larger contribution to AES programs.
Reduced annual membership for enrolled students.
AI Research Service
Member support for manuscript improvement, discussion preparation, revision strategy, rejection follow-up, and pre-submission feedback.
Submit files and instructions to AES administrators. AES reviews the request and arranges delivery of results by email.
Manuscripts and instructions stay private. They are never sent to Ask AES or an AI API.
Research & AES
Find seminars and papers in the SSRN Accounting Theory eJournal.
Try “Find papers on voluntary disclosure” or “When is the next webinar?”
