The purpose of this workshop is to promote the application of economic analysis in accounting research.
Economic modeling is an important research tool to understand the effect of information on decisions and their economic consequences in firms and markets. It offers the potential to gain specific insights into accounting procedures and institutions and helps build rigorous theories with hypotheses that can be empirically tested. Economic modeling has been successfully used to study a wide variety of topics that are related to information asymmetry and potential conflicts of interests between individual decision makers, firms, and markets. The models provide convenient structures to analyse current issues in financial accounting, managerial accounting, auditing, and corporate governance.
Participants are invited to present their own work in the field, to provide a formal discussion of papers presented by other participants, and to attend presentations and participate in the discussions. The benefit of participation is to present and receive feedback to own research, to be on the forefront of the research, and to discuss challenges in economic analyses.
Research papers covering any topics in financial and managerial accounting, auditing, and tax are welcome. The following list provides examples of areas of particular interest:
Economic consequences of accounting methods
Earnings management
Corporate reporting and disclosure
Accounting information and capital markets
Use of accounting information in debt contracts
Accounting standards and standard setting
Economics of auditing, internal controls, and oversight
Performance evaluation and performance measures
Management incentives and compensation
Accounting and corporate governance
Accounting and taxes
06月21日
2018
06月22日
2018
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