Welcome!

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 Summer School on Structural Estimation in Accounting, July 27th - August 1st

The AES is excited to announce its 2020 Structural Estimation in Accounting summer school, co-organized by Ivan Marinovic (Stanford) and Jeremy Bertomeu (Washington U). The objective of the school is to offer an introductory course to various tools used to model and estimate economic choices and is designed for an audience with graduate-level exposure to formal theory and econometrics but does not require prior knowledge of structural estimation.

Due to current travel restrictions, the summer school will be online and will run over a week, from Monday, July 27th to Monday, August 3rd. Speakers at the summer school include Toni Whited (Michigan), Robert A. Miller (Carnegie Mellon), Victor Duarte (Urbana-Champaign) and Stephen Terry (Boston University). The Program will conclude with a hands-on problem sets to be completed over Satuday and Sunday. All times are PST.


Monday, July 27th (9 am - 9:05 am) : Opening Words and Welcome, Ivan Marinovic

Monday, July 27th (9:05 am - 11 am) : Solving Dynamic Models, Stephen Terry

Monday, July 27th (1 pm - 4 pm) : Dynamic Models I, Toni Whited

Tuesday, July 28th (9 am - noon) : Dynamic Models II, Toni Whited

Wednesday, July 29th (9 am -10:20 am) : Solving and Estimating Dynamic Models of Disclosure, Ivan Marinovic

Wednesday, July 29th (10:30 am - 12:30 pm) : Using Machine Learning in Structural Estimation, Victor Duarte

Thursday, July 30th (9 am - 11 am) : Identification and Estimation of Moral Hazard Models, Robert Miller

Thursday, July 30th (2 pm - 4 pm) : Identification and Estimation of Moral Hazard Models, Robert Miller

Friday, July 31st (8 am - 10 am) : Econometrics Toolkit for Structural Estimation with Examples from Disclosure Models, Jeremy Bertomeu

Friday, July 31st (10:30 am - noon ) : Structural Models in Accounting, Jeremy Bertomeu

Saturday, August 1st (10:30 - noon): Optional Matlab Boot Camp, Jeremy Bertomeu and Ivan Marinovic

Monday, August 10th (10:30 am - noon): Homework Due, Problem Set Debriefing and Keys, Jeremy Bertomeu and Ivan Marinovic

Registration is now closed. If you registered, you should have heard back from the AES. Please do not hesitate to let us know if you have any questions at admin@accountingtheory.org. Looking forward to seeing you at the summer school!!

Conference of the AES and Summer School, NYU August (postponed to 2021)


Unfortunately, given the exceptional circumstances with Covid19, we have to postpone the conference - more on this page and by email soon - but likely new date will be August 2021. We're hosting weekly AES seminar so please consider joining us on Zoom each week (see AES Weekly Seminar) or sign up for a talk: not first-best but best response in today's constrained optimization! Everyone stay safe and will keep things posted and updated.

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