AES 2027 · Philadelphia

AES 2027 at Wharton.

June 1–6, 2027 at The Wharton School, University of Pennsylvania · Philadelphia. Three connected programmes in accounting research.

Wharton campus at the University of Pennsylvania

Before you apply

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. No room or payment link has been announced.

Artistic view of Independence Hall prepared for the AES Summer School brochure

01 · Summer School

Accounting Theory Summer School 2027

Three days on agency, markets, structural estimation and communication, connecting analytical accounting research with economic models and empirical methods.

Dates
June 1–3, 2027
Hours
Daily teaching blocks: 9:00 AM–12:00 PM and 1:30–4:30 PM EDT
Venue
The Wharton School, University of Pennsylvania · Philadelphia
Attendance fee
US $250

Attendance: 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.

Teaching programme

Tuesday, June 1

Mirko Heinle

Agency

Tuesday, June 1

Paul Fischer

Markets

Wednesday, June 2

Robert A. Miller

Structural estimation

Wednesday, June 2

Robert A. Miller

Structural estimation

Thursday, June 3

Robert A. Miller

Structural estimation

Thursday, June 3

Phillip Stocken

Communication

Teaching faculty

Mirko Heinle

Mirko Heinle

Professor of Accounting · The Wharton School

Financial and managerial accounting theory, capital-market disclosure, regulation and internal resource allocation.

Paul Fischer

Paul Fischer

Samuel R. Harrell Professor · The Wharton School

Capital-market information, disclosure, investor information gathering and incentive systems within and between firms.

Robert A. Miller

Robert A. Miller

Tepper School of Business · Carnegie Mellon University

Structural econometric methods for dynamic choice models, with applications including labor markets and executive compensation.

Phillip Stocken

Phillip Stocken

Jack Byrne Professor of Accounting · Tuck School of Business, Dartmouth College

Theoretical research on accounting, auditing, financial reporting and credible voluntary disclosure.

Artistic view of Philadelphia City Hall prepared for the AES Congress brochure

02 · Annual Congress

Fourth Annual Congress of the Accounting and Economics Society

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.

Dates
June 4–5, 2027
Hours
Opens June 4 at 9:00 AM EDT · finishes June 5 at 3:30 PM EDT
Venue
The Wharton School, University of Pennsylvania · Philadelphia
Attendance fee
US $200

Attendance: The US $200 attendance rate is for AES members. Membership dues are separate. Attendance registration and payment through Wharton are forthcoming.

Keynote speakers

Robert A. Miller

Robert A. Miller

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.

Phillip Stocken

Phillip Stocken

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.

Paper submissions

Submission deadlineMonday, February 1, 2027 · 11:59 PM EST (UTC−5)

DecisionsDecisions will be communicated by Monday, March 1, 2027.

ProgrammeDetailed 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.

Artistic view of the Liberty Bell prepared for the JATC brochure

03 · Junior Conference

Junior Accounting Theory Conference (JATC)

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.

Dates
June 6, 2027
Hours
9:00 AM–4:00 PM EDT
Venue
The Wharton School, University of Pennsylvania · Philadelphia
Attendance fee
No attendance fee

Attendance: There is no attendance fee. AES membership is required to attend, but not to submit a paper. Attendance registration through Wharton is forthcoming.

Paper submissions

Submission deadlineMonday, February 1, 2027 · 11:59 PM EST (UTC−5)

DecisionsDecisions will be communicated by Monday, March 1, 2027.

ProgrammeDetailed 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.