Call for Papers
Oct 23-25, 2014 - Chicago
Accounting Organizations & Society Conference on Accounting Estimates
Conference Editors: Lisa Koonce (The University of Texas at Austin), Mark E. Peecher (University of Illinois at Urbana-Champaign), and Hun-Tong Tan (Nanyang Technological University)
In recent years, the use and scrutiny of complex estimates in companies' regulated and unregulated forms of financial reporting have rapidly grown, creating a demand for new accounting research and critical discussion in this area. To help address this demand, Accounting, Organizations, and Society will hold a special conference in Chicago in October 2014 at The Standard Club. Deloitte LLP generously has agreed to provide funding for the conference.
We invite submission of theoretical and empirical studies across all methods (including but not limited to archival, experimental, or field studies) that advance our understanding of any area where accounting estimates are important. The six papers selected for the conference will be published in a special issue of AOS (subject to satisfactory resolution of the journal's review process), along with discussant comments. Papers submitted, but not selected, will follow the normal review process of the journal.
PAPER SUBMISSION PROCEDURE: Papers should be submitted electronically through the Accounting, Organizations and Society journal website: http://ees.elsevier.com/aos, along with a cover letter indicating a conference submission. The deadline for submission of papers is June 1, 2014. Authors will be notified of their acceptance to the conference by August 15, 2014. A financial contribution towards conference travel expenses will be made to authors of accepted papers.
TOPICS: While submissions may cover a wide range of issues and research perspectives, the following topics are illustrative:
- the preparation of estimates for voluntary and mandatory financial reporting purposes, such as estimates included in voluntary disclosures (e.g., earnings forecasts and investor relation web pages) and those included in mandatory disclosures (e.g., fair values, contingencies, sensitivities, and so on),
- the preparation of estimates for internal managerial reporting purposes,
- the auditing of estimates,
- the interpretation and use of estimates by individual investors, the media, auditors, regulators, and markets,
- new managerial or financial reporting models that address how estimates might be more effectively reported and used, and
- the application of behavioral or economic theory to better understand how estimates are used or could be used more effectively.