Posted 5/12/09
CALL FOR PAPERS
THE JOURNAL OF ACCOUNTING & ECONOMICS
Invites manuscripts for a Conference on
CURRENT ISSUES IN ACCOUNTING AND FINANCIAL INFORMATION
DURING RECESSIONARY PERIODS
Saturday-Sunday, October 2 and 3, 2010
Kellogg School of Management
Northwestern University
The JAE invites papers that apply economic analysis to
further our understanding of accounting phenomena. We
encourage researchers (both within and outside accounting)
to address new, unexplored accounting-related topics, to
apply emerging theories or empirical methods, and to
challenge conventional wisdom using rigorous analyses. If
new, perhaps proprietary, data sets would help achieve
these goals, we encourage researchers to seek them out and
use them.
TOPICS:
While we invite papers on all topics of contemporary
interest, we hope to attract enough manuscripts on the role
of financial information in the 2008 global bear market, to
make that topic a sub-theme of the Conference. Examples of
research topics related to the recent bear market include:
- What was the role of financial information in the market
performance leading up to, and during 2008 and in
previous market downturns? To what extent was financial
information timely in reflecting economic conditions? Was
it ignored and if it was, why? Did differences between
FASB versus IFRS standards have any discernible effect on
firms' performance in the US versus internationally?
- Several politicians and regulators have named accounting
as contributing to the economic downturn and credit
crisis. Did "fair value" accounting play a role in the
run-up in market value prior to the bear market and in
the subsequent bear market? For example, did fair value
cause contagion and undervaluation of banks' sub-prime
securities in the bear market or allow avoidance of
write-downs and so cause or prolong the bubble?
- Did management performance evaluation and compensation
practices contribute to the market run-up, or the growth
in sub-prime securities and the later bear market? Were
there significant deficiencies in the shareholder
management contracts that used accounting information for
performance measurement?
- Were there corporate governance problems in the financial
services industry or more broadly in the corporate sector
that contributed to the crisis? Is there evidence of
weaknesses in risk management practices?
- Did auditing fail to serve shareholder interests in the
years leading up to the bear market? Did lax auditing
contribute to securities' over-valuation and failure?
Are current auditing standards or practices failing to
alert investors to potential problems?
PAPER SUBMISSION PROCEDURE:
Papers accepted for the Conference will be reviewed for the
Journal of Accounting & Economics using its normal
criteria. Accepted papers will be published in a special
issue of the Journal although acceptance of papers for the
conference does not necessarily imply ultimate publication
in the Journal. The deadline for submission of papers is
March 5, 2010. There is a submission fee of $350, payable
by check or credit card. Checks should be made payable to
The Journal of Accounting & Economics and mailed to:
CONTACT: Mrs. Gail L. Pratt
JAE Conference
William E. Simon Graduate School
of Business Administration
University of Rochester
Rochester, NY 14627
Submissions to the JAE must be made electronically via:
http://www.ees.elsevier.com/jae/
The conference is sponsored by the Zell Center for Risk
Research at the Kellogg School, CRA International, and
McGraw-Hill Irwin.