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 by clicking on EasyChair.
  • The paper submission deadline is August 15, 2023.
  • Each author can submit two papers at maximum. Submissions of more than two papers per author may lead to rejection of all papers.
  • Starting with HARC-2023, we reject papers from authors of accepted papers who have not presented and withdrew their papers two times.
  1. Decision
  • Acceptance/rejection notifications will be sent out by October 5, 2023
  • Please contact us at immediately if you don’t receive your notification by October 5, 2023
  1. Revisions: In rare cases, a paper may require revisions for final consideration. In such cases:
  • Please resubmit the revised paper by clicking on EasyChair by October 12, 2023
  • Please contact us at if you haven’t received a decision regarding the revised paper by October 12, 2023.

Please note that Hawai’i Accounting Research Conference (HARC) provides a full version of accepted papers to HARC participants via the University of Hawaii library online resources. By submitting your paper for consideration, we assume that you agree to post your paper on the University of Hawaii Library website. We believe that it is important for all the participants to read your paper before your presentation. We will remove your paper after one month upon your request.


Concurrent Presentation

Each author of concurrent papers will have 15 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.

Concurrent Presentation without Discussants

Instruction on how to present poster session papers will be provided when the conference program is finalized.

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

  • Auditing
  • Accounting Information Systems (including topics about technology in accounting)
  • Managerial Accounting: Executive Compensation/Corporate Governance, 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