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.

Announcing 2022 Junior Accounting Theory Conference and Summer School

After a two-year difficult Covid 19 hiatus, the AES is extremely excited to announce the 2022 Junior Theory Conference. The event is to be held in-person in San Diego on Sunday July 31st, 2022 (i.e., the day before the AAA annual meeting). Since its inception, the conference aims to provide an opportunity to exchange research ideas among researchers and stimulate new ideas and paths for accounting research. The conference has proved to be a great venue for new working papers and early stage works.

We invite submissions of working papers relevant to accounting that incorporate formal theory, including papers that implement theory-based estimation. At this time, there is no specific conference theme, although one may emerge from the submissions. Working papers at all stages of the research process are welcome. As in prior years, priority will be given to submissions from non-tenured faculty and PhD students.

To submit a paper, please use the submission link: https://forms.gle/BTW4iJdb35tvYgL36

The submission deadline is May 8th, 2022. We aim to announce the program in early June.

Please feel free to forward this call for papers to junior faculty or PhD students who might be interested.

Please let any of us know if you have any questions. We are looking forward to your submissions!


The Organizers

Matt Bloomfield mjbloom@wharton.upenn.edu
Matthias Breuer
Edwige Cheynel
Beatrice Michaeli
Evgeny Petrov
Kevin Smith
Hao Xue hao.xue@duke.edu

Registration link coming soon.

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.


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