Author Instructions

Submission Guidelines 

Please read through the following instructions before submitting your paper.

  1. Paper Preparation
  • Please prepare your initial paper using the APA style or Chicago style
  • Please do not list authors’ names on the paper submission as we use a double-blind paper evaluation process
  • Be sure the paper contains original material. Papers should not have been published previously
  1. Submission
  • Please submit your paper as a PDF to EasyChair
  • The paper submission deadline is August 31, 2019
  • Submit the paper(s) to only one track. Submissions to more than one track may lead to rejection by both tracks
  1. Decision
  • Acceptance/rejection notifications will be sent out by September 29, 2019
  • Please contact us at harc@hawaii.edu immediately if you don’t receive your notification by October 1, 2019
  1. Revisions: In rare cases, a paper may require revisions for final consideration. In such cases:
  • Please resubmit the revised paper to EasyChair by October 10, 2019
  • Please contact us at harc@hawaii.edu if you haven’t received a decision regarding the revised paper by October 21, 2019

 

Concurrent Presentation

Each author of concurrent papers will have 20 minutes for presentation, which is followed by 10 minutes of discussion and 5 minutes of Q&A. However, moderators and/or track chairs may adjust this allocation as they see appropriate.

Plenary Sessions

Each author of plenary sessions will have 35 minutes for presentation, followed by 15 minutes for discussant and 5 minutes for questions and answers.

Poster Session

HARC will provide two 24″ X 48″ areas and necessary pins to display posters. Therefore, each paper will have equivalent to 48″ X 48″ (1.22 X 1.22 meters) area to use.  Each person will also be assigned a table and two chairs.

 

Submissions may address any accounting topics, including, but not limited to:

Auditing

Accounting Information Systems

Management Accounting: Executive Compensation/Corporate Governance

Management Accounting: Cost Behavior and Other Management Accounting Issues

Taxation

Behavioral Research

International Accounting (Including IFRS)

Financial: Stock Analysts

Financial: Disclosure

Financial: Determinants and Consequences of Financial Reporting Quality

Financial: Labor Unions/Political Connections/Equity Valuation

Financial: Conservatism

Financial: Earnings Management/Earnings Smoothing

Financial: Financial

Financial: Debt Market Research (Including Credit Ratings/Debt Contracts)

Financial: Investor Relations/Regulations/Regulators

Financial: Pension Accounting

Financial: Fair Value Accounting/Intangible Assets/Innovations

Theory

Other Accounting Issues