The AES hosts a Research Webinar for working papers of joint interest in Economics and Accounting. The webinars are on Fridays 10:00AM PST (1:00PM EST), and you can connect using the following link (with a computer or smartphone). If you would like to subscribe to the webinar announcements or present a paper, please email admin@accountingtheory.org.
Starting April 2021, webinars are distributed on the AES Youtube channel. Please click on the link below to access recordings and Subscribe to remain up to date on all webinars and events.
The format for the 2021-2024 webinar series is a weekly meeting but with a rotation of (1) AES Big Topics, (2) Theory Talks, (3) Research Webinars, (4) AES tutorials. AES Big Topics Talks are conversations with a scholar to discuss big unanswered questions of accounting and open new areas of research in an interview format that is less constraining that a formal seminar. Theory talks are conversations about new working papers and published research in the form of podcast and open audience (everyone is invited!). Webinars are regular working papers; finally AES tutorials are methodological topics of interest. If you would like to present a paper, please send us an email to admin@accountingtheory.org.
Link to Webinar
https://wustl.zoom.us/j/93012884289
Fall-Spring 2024 Seminar Season (AES Big Topics in bold)
09/13/2024, Miscommunication, Jeremy Bertomeu (Washington University)
09/27/2024, Estimating the Value of Audit Services for Private Firms, Lisa Yao Liu (Columbia)
10/04/2024, The Incentives of SPAC Sponsors, Felix Feng (University of Washington)
11/01/2024: What I learned at the SEC, panel by Jon Glover (Columbia), Henry Friedman (UCLA), and Kai Du (Penn State)
11/15/2024, On the Efficiency of Inspection Targeting, Mario Milone (UCSD)
11/22/2024, Revealing Client Names in Inspection Reports: Effects of PCAOB Transparency on Audit Quality and Private Litigation, Volker Laux (Austin)
12/06/2024, The Corporate Alternative Minimum Tax and Financial Reporting Incentives, Kevin Smith (Stanford)
01/24/2025, Should Human Capital Development Programs be Mandatory or Voluntary?, Richard Saouma (Michigan State)
02/07/2025: Mechanism Design in Accounting: Lessons Learned, Lessons Lost, Thomas Hemmer (Rice)
02/21/2025, The Effect of CPA Firm Mobility on Audit Market Competition, Daniel Aobdia (Penn State)
02/28/2025, Don't Say a Word: The Impact of Auditor Disclosure on Manager Voluntary Disclosure, Audit Effort and Efficiency Implications, Minlei Ye (Toronto)
03/21/2025, CMU inaugural conference, no webinar
03/28/2025, Supplier Performance and CEO Compensation Contracts: Theory and Evidence, Ronghuo Zheng (Austin)
04/04/2025, Hiding a Flaw: An Experimental Analysis on Multi-Dimensional Information Disclosure, Agata Farina (Princeton)
04/18/2025: Formalizing the language of accounting, Stephen Huddart (Penn State)
04/25/2025, A Theory of Disclosure Timing, Seung Lee (Odense)
05/02/2025, JAR Conference, no webinar
05/16/2025, NYU Shanghai Conference, no webinar
05/23/2025, Climate-related Disclosures, Market Discipline, and Banks' Risk-Taking, Lucas Mahieux (Tilburg)
05/30/2025, On Humans and AI: A Financial Reporting Dilemma, Radhika Lunawat (Irvine)
06/06/2025, On the costs and benefits of more transparency about equity-based incentives (paper not available yet), Ulrich Schaefer (Vienna)
Past Webinars
09/15/2023, AES Theory Talks: Using Generative AI in Research: The Good, The Bad, and the Ugly
09/22/2023, Due Diligence, Brett Green (Washington University)
10/06/2023, Scholars of Accounting: What the h__l are we doing?, with Jim Ohlson (CityU of HK)
10/13/2023, Convergence in the Prudential Regulation of Banks: Are Uniform Accounting Rules the Missing Piece?, with Lucas Mahieux (Tilburg)
10/20/2023, Switching Costs and Market Power in Auditing: Evidence from a Structural Approach, Christopher Koch (Gutenberg U)
11/17/2023, General equilibrium asset pricing with decreasing returns to scale, Sean Crockett (Chapman)
12/01/2023: AES Theory Talks: Solving the problem of academic fraud
12/08/2023: The Theory Behind Corporate Governance and Management Control, A Reflection and Roadmap, with Doug Stevens (Georgia State)
01/12/2024, Ignorance Is Bliss: The Screening Effect of (Noisy) Information, with F.Z. Feng (U. of Washington)
02/02/2024, Information Acquisition and Disclosure in Forecasting Contests, Sanjay Banerjee (Alberta)
02/23/2023: AES Theory Talks: Five Things Economists Assume that they (really) Shouldn't: Perspectives for Research Agendas
03/08/2023, AES Tutorials: Intro to Mathematica and Matlab for the complete novice (moved from 02/23)
06/02/2023, How useful is the information in earnings? Evidence from a structural model, Kevin Smith (Stanford University)
05/26/2023, Coordinated Ignorance and Disclosure Complexity, Hong Qu (Kennesaw State)
05/12/2023, Disclosure with Informed Market, Ilan Guttman (New York University)
04/21/2023, Financial Covenants and Information Quality, Peter Demerjian (Georgia State)
04/07/2023, Cognitive Finance, Brice Corgnet (EM Lyon)
03/17/2023, ESG Ratings for Corporate Governance, Pierre Chaigneau (Queen's University)
03/10/2023, Amendment Thresholds and Voting Rules in Debt Contracts, Judson Caskey (UC Los Angeles)
03/03/2023, Disclosure to Competitors in Light of Endogenous Firm Investments, Brian Mittendorf (Ohio State)
02/24/2023, Innovation Incentives and Competition for Corporate Resources, Sunil Dutta (UC Berkeley)
02/17/2023, Stochastic Expected Return, Disclosure, and Implied Cost of Capital, Jun Liu (UC San Diego)
02/03/2023, Liquidity of Securities, Sivan Frenkel (Tel Aviv)
01/27/2023, Project Selection, Information Feedback, and Catering to Market Belief, Jan Schneemeier (Indiana)
01/20/2023, Debt Maturity Management, Felipe Varas (Duke)
06/10/2022, Regulating, motivating and measuring ESG outcomes, A. Riggs-Cragun (Chicago)
06/03/2022, Some Lessons from Academic Research on ESG Reporting and Economic Consequences, with C. Leuz (Chicago)
05/27/2022, AES Theory Talks: The Role of Theory in Empirical Work
04/29/2022, Josef Schroth (Central Bank of Canada), Outside investor access to top management: market monitoring versus managerial bias
04/22/2022, Lucas Mahieux (Tilburg), Banks' disclosure choices in the presence of adverse selection and runs
04/15/2022, AES Tutorials: Using the Lab in Accounting Research
04/01/2022, Beyond Financial Reporting: Futures of Tax Research, with R. Sansing (Dartmouth)
03/11/2022, Naveen Gondhi (INSEAD), Incentivizing Effort and Informing Investment: The Dual Role of Stock Prices
03/04/2022, AES Theory Talks: Should Accounting Account for Inflation?
02/25/2022, Vivian Fang (Minnesota), Everlasting Fraud
02/18/2022, AES Theory Talks: New Research and Accounting Challenges in Banking
02/11/2022, How Technology is Changing Accounting, with Miklos Vasarhelyi (Rutgers)
02/04/2022, AES Theory Talks: Philosophy of Science in Economics and Accounting
01/28/2022, AES tutorials: Writing and Presenting Theory
01/21/2022, Zeqiong Huang (Yale), Net Income Measurement, Investor Inattention, and Firm Decisions
01/14/2022, Accounting for Risk, with Stephen Penman (Columbia)
12/3/2021, AES tutorials: Global games
11/19/2021, Living real-world Accounting Problems as a Scholar, with Rick Antle (Yale)
11/12/2021, AES tutorials: Continuous-time contracting theory
11/5/2021, AES Theory Talks: Can Accounting Survive as an Academic Discipline without Testing Theory?
10/22/2021, Conservatism: the Most Important and Misunderstood Feature of Accounting, with Chandra Kanodia (Minnesota)
10/8/2021, AES Theory Talks: Contemporary Topics in Financial Accounting Research
10/1/2021, AES tutorials: Dynamic Programming in Matlab, code and model, lecture 1 (value function iteration), lecture 2 (simulation and estimation)
9/24/2021, The Pulls of Psychology and Economics, with Steve Kachelmeier (Austin)
9/17/2021, AES Theory Talks: Bringing Accounting Theory in the Classroom
9/10/2021, From Dawn to Dusk? Origins and Evolutions of Accounting Across the Ages, conversation, with Sudipta Basu (Temple) and Greg Waymire (Emory)
05/28/2021, Bradyn Breon-Drish (UCSD), Investment Efficiency and Welfare with Feedback Effects
05/21/2021, Eva Labro (UNC), Managing Employee Retention Concerns: Evidence from US Census Data
04/30/2021, Gilles Chemla (Imperial), Signaling, Instrumentation, and CFO Decision-Making
04/23/2021, Paolo Fulghieri (UNC), Uncertainty, Contracting, and Beliefs in Organizations
04/16/2021, Jonathan Bonham (Chicago), Contracting on what Firm Owners Value
04/02/2021, Matthias Breuer (Columbia), Learning to Disclose: Disclosure Dynamics in the 1890s Streetcar Industry
03/26/2021, Jungho Choi (Stanford), Job Search with Financial Information: Theory and Evidence
03/19/2021, New Perspectives in Audit Theory, Part II: Economics and Audit Research, R. Knechel (Florida), readings 1 and 2
03/12/2021, New Perspectives in Audit Theory, Part I: Three Recent Advances in Auditing, M. Ye (Toronto), H. Friedman (UCLA), H. Hwang (Austin)
03/05/2021, Liyan Yang (Toronto), Whoever Has Will Be Given More: Information Sharing in Financial Markets
02/19/2021, Chen Li (NYU Shanghai), Was Sarbanes-Oxley Costly? Evidence from Optimal Contracting on CEO Compensation
02/12/2021, Cyrus Aghamolla (Minnesota), Sequential Reporting Bias
02/05/2021, Lucas Mahieux (Tilburg), Monitoring Spillovers Between Competing Passive and Active Asset Managers
01/29/2021, Pablo Casas-Arce (Arizona), Motivating through Managing by Walking Around
01/15/2021, Accounting for Compensation: Dynamic Moral Hazard and Optimal Accruals, Seung Lee (Odense)
12/04/2020, Editor Panel on Writing Theory in Accounting, with I. Guttman (NYU), F. Sabac (Alberta), P. Fischer (Wharton) and T. Hemmer (Rice),
moderated by J. Bertomeu (Wash U)
11/20/2020, Zeqiong Huang (Yale), Why Impose Accounting Uniformity Information
11/13/2020, Xiaojing Meng (NYU), Information, Incentives and CEO replacement
11/06/2020, Kevin Smith, Disclosing to Informed Traders
10/23/2020, Martin Szydlowski (Minnesota), Friends Don’t Lie: Monitoring and Communication With Risky Investments
10/16/2020, Jeremy Bertomeu (Wash U), The Editor's Problem
10/09/2020, Giulio Trigilia (Rochester), Voluntary disclosure, moral hazard & default risk
10/02/2020, Ning Gong (Deakin), Partial Information Disclosure and Share Price Volatility
09/25/2020, Stefan Schantl (Melbourne), Rules-Based versus Principles-Based Accounting Standards: A Relevance-Enforceability Tradeoff
09/18/2020, JAR Conference, no webinar
09/11/2020, Wenjie Xue (NUS), On the Real Effects of Asset Write-offs: Theory and Empirical Evidence
09/04/2020, Fanny Camara (USC), Preemption and Forecast Acccuracy: A Structural Approach
08/28/2020, Joyce Tian (Waterloo), CEO Overconfidence, Moral Hazard and Investment
08/21/2020, Zach Kaplan (Wash U), Show Me the Money! Dividend Policy in Countries with Weak Institutions
08/14/2020, Aneesh Raghunandan (London School of Economics), Information Diffusion and Opportunism: Evidence from Occupational Safety Violations
07/17/2020, Tim Shields (Chapman), Accounting Conservatism as a Social Norm
07/10/2020, Tom Ruchti (Carnegie Mellon), The Value of Lending Relationships
07/03/2020, Richard Lowery (Austin), Collusion in Brokered Markets
06/26/2020, Davide Cianciaruso (HEC), Information Design in Financial Markets
06/19/2020, Dan Taylor (Wharton), Voluntary Disclosure when Private Information and Proprietary Costs are Jointly Determined
06/12/2020, Beatrice Michaeli (UCLA), Voluntary Disclosure of Firms Covered by Analysts with Uncertain Forecasting Objective
06/05/2020, Jon Glover (Columbia), Optimal Pay-Performance Sensitivity for Team Incentives between Top Executives
05/29/2020, Seung Lee (Odense), Accounting Information and Contracting Dynamics
05/22/2020, Pierre Chaigneau (Queen), CEO Turnover, Performance Measurement and Monitoring
05/15/2020, Adam Spencer (Nottingham), Policy Effects of International Taxation on Firm Dynamics and Capital Structure
05/08/2020, Carlos Corona (Carnegie Mellon), Accounting Standards Uniformity, Comparability, and Resource Allocation Efficiency
05/01/2020, Tong Lu (Houston), Prudential Regulation under the CECL Model: Reward/Risk and Cycle Turns
04/24/2020, Lucas Mahieux (Tilburg), Interplay between Accounting and Prudential Regulation
04/17/2020, Phil Stocken (Dartmouth), Regulatory Standards, Auditor Industry Specialization, and Audit Quality
04/10/2020, Edwige Cheynel (UCSD), On Market Concentration and Disclosure
04/03/2020, Henry Friedman (UCLA), Interested Intermediaries
03/13/2020, Daniel Rappoport (Chicago), Rank Uncertainty in Organizations
02/28/2020, Snehal Banerjee (UCSD), The Man(ager) Who Knew Too Much
02/14/2020, Minlei Ye (Toronto), Audit Partner Identification, Assignment, and the Labor Market for Audit Talent
01/31/2020, Judson Caskey (UCLA), Investor agreement: Implications for the pricing of idiosyncratic risk
12/06/2019, Xu Jiang (Duke), Why is Certified Financial Reporting Mandatory? A Real-Effects Perspective
11/25/2019, Pierre Liang (Carnegie Mellon), Accounting and Real Effects: A Calibration
11/22/2019, Kevin Smith (Stanford), Learning about Risk-Factor Exposures from Earnings: Implications for Asset Pricing and Manipulation
11/15/2019, Wouter Dessein (Columbia), Organizational Capital, Corporate Leadership and Firm Dynamics
11/10/2019, Sri Sridhar (Northwestern), Voluntary Earnings Forecasts, Investment Decisions, and Earnings Management
11/01/2019, Korok Ray (Texas A&M), Performance Targets and Earnings Management
04/10/2019, Ronghuo Zheng (UT Austin), Signaling Entrepreneurial Vision via Information System Design
09/27/2019, Ram Ramanan (SUNY Binghampton), Disclosing to conceal: Impeding competitor learning from the stock market
07/05/2019, Marco Ottaviani (Bocconi), Grantmaking