AES-Duke Accounting Theory Summer School (6/11/19-6/14/19)

We are pleased to announce the Duke Accounting Theory Summer School, organized by the Duke Fuqua School of Business.

The program will feature 3 days of lectures by Profs. Thomas Hemmer, Chandra Kanodia, and Qi Chen on a variety of contemporary accounting theories. The program aims to introduce to participants foundational theoretical frameworks relevant to accounting research, and to help participants develop the ability to apply theory-based framework to accounting research, and appreciate the connection between accounting research and broader research paradigms in economics and finance.

In addition to the main lectures during the day, the program also features informal social hours and poster sessions for participants to discuss their current research with other participants, as well as with the speakers and accounting faculty and PhD students from local universities. The summer school will conclude with a panel discussion on future direction of accounting research and a group dinner on June 14.

Space is limited. If you are interested in attending, please apply as soon as possible by registering at the link below. We will accept applications as long as space is available. There is a $200 registration fee for faculty participants. The fee is waived for PhD students.

Logistics and Accommodation

The summer school will provide breakfast, lunch, and a group dinner on the last day. Participants are responsible for all other expenses, including travel and hotel expenses. We have reserved a block of rooms at the JB Duke hotel for the rate of $179/night.


Tentative Program

Tuesday, June 11th

5:00 - 6:00 pm: Reception and introduction Duke faculty & PhD students


Wednesday, June 12th

09:00 - 10:20 am: From Edgeworth to Market Failure and Back, Thomas Hemmer

10:20 - 10:40 am Break

10:40 - 12:00 pm: Cheap Talk and Biased Disclosures, Thomas Hemmer

12:00 - 1:00 pm Lunch Break

1:00 - 2:20 pm: The Revelation Principle and Optimal Contracts, Thomas Hemmer

2:20 - 2:40 pm Break

2:40 - 4:00 pm: The Revelation Principle and Earnings Management, Thomas Hemmer

4:00 - 5:00 pm Happy hour and Poster Sessions


Thursday, June 13th

09:00 - 10:20 am: Effects of conservatism on the information content of accounting reports, Chandra Kanodia

10:20 - 10:40 am Break

10:40 - 12:00 pm: Effects of selective disclosure on information environment and stock prices, Chandra Kanodia

12:00 - 1:00 pm Lunch Break

1:00 - 2:20 pm: Connecting accounting research to major economics questions, Qi Chen

2:20 - 2:40 pm Break

2:40 - 4:00 pm: Accounting and stock market efficiency, Qi Chen

4:00 - 5:00 pm Happy hour and poster sessions


Friday, June 14th

09:00 - 10:20 am: Tradeoffs in measuring intangible investments, Chandra Kanodia

10:20 - 10:40 am Break

10:40 - 12:00 pm: Role and design of accounting measurement, Chandra Kanodia

12:00 - 1:00 pm Lunch Break

1:00 - 2:20 pm: Accounting information and strategic uncertainty in coordination games, Qi Chen

2:20 - 2:40 pm Break

2:40 - 4:00 pm: Accounting standards as accounting information systems, Qi Chen

4:30 - 5:30 pm: Panel Discussion: What is next for accounting research?

Moderator: Katherine Schipper

Panelists: Jeremy Bertomeu, Bill Mayew, Rahul Vashishtha

6:00 pm: Concluding dinner