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.

Inaugural Conference of the AES, NYU, August 13-14th 2020

The AES is excited to announce the First Inaugural Conference of the AES, to be hosted at NYU on August 13th and 14th, in New York City.

The AES Conference aims to provide a forum for the exchange and flourishing of economic analysis in accounting, in an active and stimulating research environment. The conference embraces all methodologies and encourages crossovers with other areas of the social sciences that can contribute to, and benefit from, insights in accounting research. Tim Baldenius (Columbia Business School) and Thomas Hemmer (Rice University) will be the plenary speakers.

Please download the Call for Papers here. The conference is open submission. We welcome both theoretical and empirical submissions, and from junior and senior faculty. All submissions will be reviewed by the conference scientific committee. Please follow the link for conference details and submissions below:

Paper submission and Registration link

Note that, if you are a Ph.D student, NYU will provide discounted student housing for the duration of the conference. Please contact Emma for more information.

AES Summer School 2020 - Theory and Structural Estimation, NYU, August 11-13th

The AES is sponsoring with NYU its third summer school, Monday-Wednesday Aug. 11th-13th. This year, the topics of the school will be:

  • Models of Strategic Communication in Accounting: Voluntary Disclosure, Cheap Talk and Earnings Management Theory

We will introduce students to the basic building blocks of the three dominant models of communication of relevance to accounting thought: verifiable disclosure and strategic withholding, aka 'voluntary' disclosure; soft/unverifiable disclosure and partial communication with partial alignment of interests, aka 'cheap' talk; and, lastly, Spence-like costly misreporting, aka 'earnings management.' We will discuss the basic tools to lay out these problems and formally develop the primary insights, and differences in implications of each of these frameworks.

  • Introduction to the Theory of Optimal Contracts: Risk-Neutral and Risk-Averse Models, Dynamic Models

We shall present a self-contained treatment of the most widely models of incentives, starting with risk-neutral agency models subject to limited liability constraints, to risk-averse models à la Holmström (1979). Some attention will be placed on understanding the tools and mathematical methods commonly used to derive properties of these models, especially Lagrange-based methods. We will also present the formulation of dynamic contracts in Spear and Sprivastava (2019) and implementations into single-period contracts in the context of CARA utilities.

  • Simulation and Estimation: Hands-on Practice on taking the models to data

This section of the school will focus on simplified applications to get first experiences in taking these models to data. We will provide an extensive coverage of Conditional Choice Probabilities which provide an easy approach to estimating dynamic choices without numerically solving for the entire equilibrium; we will also discuss how to solve dynamic investment problems, dynamic contracting problems and provide examples of uses of non-parametrics to estimate earnings management models. This session will be based on hands-on work and involve students working through sample codes.

The summer school will be co-taught by Frank Zhou (Wharton), Ilan Guttman (NYU) and Jeremy Bertomeu (UC San Diego). The sessions are open to Ph.D students and faculty. While we do not require prior experience in game theory or the topics of the course, we recommend to best benefit from the sessions basic knowledge of conditional expectations and differentiation; you will receive a preliminary set of preps to review before the summer school in order to be ready for the sessions.

We ask for a contribution of $200 to cover overheads; breakfast and lunches will be covered by the summer school. We also have a limited number of rooms via NYU housing at a very affordable rate so we encourage you to book these as soon as possible since they will run out. Please follow the link to register for the summer school and

Summer School sign-up link

See you soon!

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