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. 

Important Announcements

The Spring AES webinar season is now posted! Please sign up for the webinar announcements by sending us an email at admin@accountingtheory.org. Webinars run every Friday at noon CT starting on the third week of September.

Junior Accounting Theory Conference UC Denver August 6 2023

Dear Colleagues,

It is our pleasure to invite you to attend the 2023 Junior Accounting Theory 

Conference co-organized with the University of Colorado Denver on August 6, 2023. The conference provides a venue for researchers from all methodologies with an interest in incorporating theory into their work to discover new studies, find collaborators, and share knowledge between fields and methodologies. We are excited to resume the conference in person.

This year’s conference will include papers by Ellen Wang (U of Houston), Seung Lee (U of Southern Denmark), Charles McClure (Chicago), Frank Zhou (Wharton), and Shuo Zhuo (Tilburg).

The conference is open to Ph.D. students and faculty in accounting, finance, economics, and related disciplines, with a focus on research relevant to accounting. Please feel free to forward the invitation to anyone you think might be interested in attending. In particular, please forward this to any PhD students that you think may be interested in attending.

Registration: Please register for the conference at this link. To assist us with planning, please do so by July 23, 2023. We can only guarantee your space if you register by this date. To aid in our planning, please only register if you are reasonably confident you will make it.

After that date, registration will be on a first-come-first-serve basis. There is no registration fee, and all participants are responsible for their own hotel and transportation. We will provide light breakfast and lunch on the conference day, and there will be a dinner after the conference.

Logistics: University of Colorado Denver is about a 30-minute drive from Denver international airport and a similar distance from the Gaylord Rockies Resort, where the AAA meeting will be held. If you wish to stay closer, there are several hotels in walking distance including The Westin Denver Downtown, Hotel Teatro, and The Oxford Hotel. We will provide more details to

registrants as the date approaches.

Below is the conference program and papers. Please let us know if you have any questions. We look forward to seeing you at UC Denver!

Regards,

The Organizers

Lin Qiu qiu223@purdue.edu

Kevin Smith kevinsm@stanford.edu

Zeqiong Huang zeqiong.huang@yale.edu

Sang Wu sw3724@columbia.edu

CONFERENCE PROGRAM

Presentations will be 50 minutes and discussions will be 20 minutes. Discussants will be selected as the conference approaches.

8:00am - 8:55am Breakfast at conference venue

8:55am - 9:00am Opening remarks

9:00am - 10:10am Presentation: Shuo Zhao “Regulatory Model Secrecy and Bank Reporting Discretion”

10:10am - 10:25am Break

10:25am - 11:35am Presentation: Seung Lee “Dynamic Information Acquisition and Optimal Disclosure Frequency”

11:35am - 1:00pm Lunch on site

1:00pm - 2:10pm Presentation: Frank Zhou “Long-Term Information in the Decision to Provide a Short-Term Forecast”

2:10pm - 2:25pm Break

2:25pm - 3:35pm Presentation: Ellen Wang “Asymmetric Cycles and Asymmetric Accounting”

3:35pm - 3:50pm Break

3:50pm - 5:00pm Presentation: Charles McClure “Accounting for Goodwill”

5:00pm-5:05pm Closing remarks

5:05pm - 7:30pm Dinner at a nearby venue

CALL FOR PRESENTERS: 3rd ANNUAL RESEARCH PROPOSAL CONFERENCE: FARS and the Journal of Financial Reporting

The 3rd Annual Research Proposal Conference will be held online on September 21-22, 2023. The goal is to bring together researchers who are interested in learning about the opportunities and challenges associated with novel theories that can enhance inferences for financial reporting. Novel theories could be new theories based on formal mathematical analysis or logical verbal narratives or could be existing theories that might offer novel inferences for financial reporting, such as theories from other disciplines.

The Research Proposal Conference will consist of short presentations on a variety of topics. Presentations are expected to highlight the most important features of the theory, including its novelty to potential inferences in financial reporting, underlying foundations, and utility in explaining financial reporting choices or outcomes. Accepted presenters will be invited to submit an accompanying article to the Journal of Financial Reporting.

Submission Details

Presentation proposals should be emailed to Henry Friedman (henry.friedman@anderson.ucla.edu), Nicole Cade, (ncade@katz.pitt.edu), and Ethan Rouen (erouen@hbs.edu) no later than Wednesday, March 15, 2023. Feel free to contact us if you have questions or would like to discuss a potential presentation idea.

Deadlines

Initial proposals are due Wednesday, March 15, 2023. Authors of promising submissions will be informed in mid-April and may be asked to submit an expanded proposal by June 30, 2023, with final decisions made by August 15, 2023.

Conference: September 21-22, 2023, remote format, split across 2 days

VIEW THE FULL CALL HERE

2023 ARW Conference Call for Papers

Please find attached the first Announcement and Call for Papers for the 13th Accounting Research Workshop on June 29-30, 2023 in Zurich. The deadline for submissions is February 1, 2023. 

We are glad to inform you that Eti Einhorn (Tel Aviv University) and Daniel Taylor (Wharton) have agreed to act as our keynote speakers and we are looking forward to their plenary talks. 

We are particularly happy to host the conference on-site again in the beautiful city of Zurich which will greatly facilitate the interaction among participants and the exchange of ideas. As in the past we will do our best to assign motivated discussants to each paper to assure that presenters get detailed feedback on their work. 

For further details please see arw-suisse.ch . 

We look forward very much to receiving your submissions and to welcoming you in Zurich next summer. 

Best regards 

Hui Chen, Robert F. Göx, and Ulf Schiller 

2022 Junior Accounting Theory Conference Program

Due to the recent increase in cases of vaccine-resistant Covid 19 Omicron variant and on request by many attendees and presenters unable to attend in-person, the 2022 Junior Accounting Theory Conference will be held in remote format. this year’s conference will include papers by I. Luneva (Wharton), Z. Huang (Yale), D. Luo (Stanford), A. Ramchandani (UT Austin), L. Zhang (Chicago) and S. Wu (Columbia). 

The conference is on Sunday, July 31st.

The conference will now take place from 9:00 AM to 4:20 PM PST at the following Zoom link.

Online Conference Program

9:00 - 10:00 PST:  What does the market know? 

Presenter: Irina Luneva (University of Pennsylvania)

10:10 - 11:10 PST: Strategic Disclosure and Investor Loss Aversion

Presenter: Zeqiong Huang  (Yale University)

11:20 - 12:20 PST: Moral Hazard and the Corporate Information Environment

Presenter: Dan Luo (Stanford University)

Stay connected! Online Break Room Lunch Mixer (12:20-1:00).

1:00 - 2:00 PST:   Transparency, Intrinsic Motivation, and Supervision

Presenter: Abhishek Ramchandani (The University of Texas at Austin)

2:10 - 3:10 PST:    Selling Bubbles

Presenter: Leifu Zhang (The University of Chicago)

3:20 - 4:20 PST: A Theory of Communication and Coordination in a Polarized Society

Presenter: Sang Wu (Columbia University)

Regards,

The Organizers

Matt Bloomfield mjbloom@wharton.upenn.edu
Matthias Breuer mb4468@gsb.columbia.edu
Edwige Cheynel echeynel@wustl.edu
Beatrice Michaeli beatrice.michaeli@anderson.ucla.edu
Evgeny Petrov acpetrov@ust.hk
Kevin Smith kevinsm@stanford.edu
Hao Xue hao.xue@duke.edu

Conference Announcement: Duke AES Theory Summer Camp

We are pleased to announce the 2nd Accounting Theory Summer School, hosted by the Fuqua School of Business at Duke University, in conjunction with the Accounting and Economic Society (more information about AES can be found here).

The summer school is designed for accounting junior faculty and advanced PhD students who are interested in analytical accounting research or theory-based empirical research. Participants are expected to have completed at least two years of PhD level course works in accounting, including microeconomics and finance. The program aims to introduce participants to several theoretical frameworks relevant to accounting research, to develop the ability to generate theory-based insights and to apply them to accounting research, to appreciate the connection between accounting research and broader research paradigms in economics and finance, and to stimulate new insights in both analytical and empirical research.

Towards this goal, the program will feature 3 days of lectures by Profs. Itay Goldstein, Thomas Hemmer, Chandra Kanodia, and Qi Chen on a variety of contemporary accounting theories. The detailed topics and schedule can be found on the program page. These lectures will primarily discuss existing theoretical research, their motivation and relevance to accounting research, main intuitions, and implications for future research.

The program will also feature informal social hours and poster sessions for participants to discuss their current research with other participants, the speakers and the accounting faculty and PhD students from local universities. The poster sessions are open to both theory papers and theory-motivated empirical papers by the participants.

Due to limited space, registration is required with a non-refundable $300 registration fee for faculty and $200 for PhD student. The fee will cover breakfast, lunch, dinner, and break snacks during the summer school.

The summer school is a part of the events organized under the Accounting and Economic Society to promote theory-based research in accounting. 

To register, please follow the link to the conference site:

Link to Registration

New 2021-2022 Webinar Series

For the 2021-2022 year, the AES will be running its Big Topics Talk series. The Big Talks are in the format of an interview-presentation leading to an important timeless questions in the format of a discussion with an expert in the field. These topics are meant for opening up new research horizons without the formalism of a paper presentation. For the season 2021-2022, Professors Rick Antle, Sudipta Basu, Steve Kachelmeier, Chandra Kanodia, Stephen Penman, Miklos Vasaharhelyi and Greg Waymire will discuss topics that range from the history of the development of accounting to computer science. 

The Big Talks are open to everyone and are on Fridays at 10AM PST - 1 PM EST. Please find current Program and link at the page below:

AES Webinars

AES 2021 Summer School

The AES co-organized its 2021 Summer School with New York University and Washington University.  This year's summer school will run each week during the month of July and will feature the following speakers:

Week 1, Friday 7/2, Saturday 7/3: 10am – 11:30am EST
Disclosure Theory (R. Dye)

Week 2, Thursday 7/8, Friday 7/9: 10am – 11:30am EST
Earnings Management (I. Guttman)

Week 3: Thursday 7/15, Friday 7/16, 11am – 12:30am EST
Disagreement Models (S. Banerjee)

Week 4: Thursday 7/22, Friday 7/23, 11am – 12:30pm EST
Noisy Rational Expectations (K. Smith)

Week 5: Thursday 7/29, Friday 7/30, 10am – 11:30am EST
Structural Models in Accounting (E. Cheynel)

Registrations are now closed. If you registered, note that you will receive a set of logistics/course emails starting on June 17th. See you soon on Zoom!

AES Youtube Channel

The AES is pleased to announce the launch of the Youtube Channel. Please connect to the channel's URL here and click Subscribe for up-to-date recordings of webinars and AES events.

Twelfth Accounting Research Workshop 

Please find below the Announcement for the yearly Accounting Research Workshop. 

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Dear colleagues and friends of the ARW,

please find attached the first Announcement and Call for Papers for the Twelfth Accounting Research Workshop on June 24-25, 2021. The deadline for submissions is February 1, 2021.

We are glad to inform you that Judson Caskey (UCLA) and Mirko Heinle (Wharton) have agreed to act as our keynote speakers and we are grateful that both of them accepted our invitation.

Due the Corona pandemic the workshop will be held online for the first time. Of course, we would have preferred to meet in person in the beautiful City of Basel, but we found that an online workshop is still a great opportunity to exchange research ideas and we look forward to this new experience. As in the past we will do our best to assign motivated discussants to each paper to assure that presenters get detailed feedback on their work.

We look forward very much to receiving your submissions and to see you online at the workshop.

Best regards

Hui Chen, Robert F. Göx, and Ulf Schiller

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