Research Tracks

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

Accounting Information Systems

Auditing

Behavioral and Experimental Research

Financial: Conservatism

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

Financial: Determinants and Consequences of Financial Reporting Quality

Financial: Disclosure

Financial: Earnings Management/Earnings Smoothing

Financial: Fair Value Accounting/Intangible Assets/Innovations

Financial: Financial

Financial: Investor Relations/Regulations/Regulators

Financial: Labor Unions/Political Connections/Equity Valuation

Financial: Pension Accounting

Financial: Stock Analysts

International Accounting (Including IFRS)

Management Accounting: Cost Behavior and Other Management Accounting Issues

Management Accounting: Executive Compensation/Corporate Governance

Other Accounting Issues

Taxation

Theory

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) Track chairs may also recommend whether a paper should be considered for Plenary session on January 5, and/or for publication by Journal of Accounting, Auditing & Finance (the final 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.