Research Tracks

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

Auditing

Accounting Information Systems (including topics about technology in accounting)

Management Accounting I: Executive Compensation/Corporate Governance

Management Accounting II: Cost behavior and other management accounting issues

Taxation

Behavioral Research

International accounting (Including IFRS)

Financial Accounting 1: Stock analysts/equity valuation

Financial Accounting 2: Disclosure

Financial Accounting 3: Determinants and consequences of financial reporting attributes

Financial Accounting 4: Accounting issues related to labor, politics, and environments

Financial Accounting 5: Earnings management

Financial Accounting 6: Bank

Financial Accounting 7: Debt market research (including credit ratings/Debt contracts)

Financial Accounting 8: Investor relations/Regulations /IPO/M&As/ Pension accounting

Financial Accounting 9: 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 if possible introduce the presenters

2) Track chairs may also recommend whether a paper should be considered for Plenary session, and/or for publication by Journal of Accounting, Auditing & Finance (JAAF) or Asia-Pacific Journal of Accounting & Economics (APJAE). 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.