Research Tracks

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/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

 

Research tracks may have up to three days of parallel sessions.

Track chairs have the following responsibilities:

1) To review and accept/reject submitted papers (through use of their own research network) and suggest a discussant if the paper is accepted for presentation. Each paper should be reviewed by two qualified people who are active in the topic.

  • Reach out to potential authors, referees/reviewers to communicate the overall objectives of the conference and each track.
  • Make sure that the accepted papers contain original results. Papers that have been published will not be considered for the conference.
  • Structure the sessions and introduce the presenters.

2) To recommend whether the papers should be considered for publication by one of the possible fast track journals (the decision on acceptance/rejection for publication is by the journal editors and not by track chairs). Track chairs may provide their reasons (such as important issues and contributions in the research area) for choosing the paper for fast track consideration.

Each accepted paper must be presented by the author, followed by a discussant.