Call for Papers

REQUEST FOR PAPERS

58^th Annual (2023) Journal of Accounting Research Conference

Integrating Theory in Accounting Research

The 2023 Journal of Accounting Research conference will be held at the University of Chicago Booth School of Business on May 5-6, 2023. Funding for the conference is generously provided by the KPMG Foundation, in conjunction with the Chookaszian Accounting Research Center at Chicago Booth.

To foster stronger ties between theoretical and empirical accounting research, the 2023 JAR conference invites the submission of studies that integrate theory (from economics, psychology, or sociology) with archival, experimental, or survey methods. Submitted papers may, among other examples, test implications of a theory, develop quantitative assessments of its explanatory power, or derive quantitative implications from a model informed by a rigorous analysis of data. Results should change expectations about the empirical validity of a theory or set of theories, improve knowledge of the quantitative implications of a theory or set of theories, or provide novel insights about assumptions.

We are particularly interested in studies that:

• integrate theory models and empirical tests into a single unified analysis;
• test multiple empirical implications of a model;
• obtain proxies and other interpretable empirical constructs guided by theory;
• explore the quantitative implications of models by calibrating complex models from empirical evidence;
• use a thoughtful empirical design to compare and assess competing theories;
• develop structural estimation models in which deep primitives of a model are estimated;
• use theory to reconcile multiple empirical puzzles or findings into a parsimonious unified framework;
• develop a new theory model with clearly explained empirical implications that are feasible for future research to implement.

As is traditionally the case with the Journal of Accounting Research conference, papers selected for inclusion in the conference are published in the annual conference issue in the spring of the year following the conference (the inclusion of conference papers in the conference issue is, as always, subject to satisfactory resolution of the editorial review process). Conference submissions will be considered for both inclusion in the conference and the journal at the same time.

PAPER SUBMISSION PROCEDURE: Papers should be submitted here. The submission fee is $500.00. The deadline for submission is December 1, 2022.

REQUEST FOR PAPERS

FOR SPECIAL ISSUE IN

THE JOURNAL OF ACCOUNTING RESEARCH

ESG Measurement, Reporting and Accountability for Sustainable Business

The Journal of Accounting Research is planning on publishing a special issue on topics related to the ESG measurement, reporting and accountability for sustainable businesses. The special issue is open to submissions of theoretical, empirical, and experimental studies that advance our understanding in these areas. We are particularly interested in studies that examine the following ESG (CSR or sustainability) reporting and accountability issues:

• Role of ESG disclosures in investor or other stakeholder decision making
• Mandatory ESG (or sustainability) reporting
• Sustainability accounting standards set by various standard setters
• Role of standard setting bodies (and their political economy)
• Harmonization of ESG reporting across firms, countries and regions
• Role of audit committees and external auditors or assurance providers
• Enforcement of sustainability reporting standards and/or GHG emissions
• Measurement of GHG emissions and other ESG metrics for reporting and internal management
• Emissions targets and reporting
• Materiality of ESG factors and sustainability issues for corporate reporting
• Real effects of ESG disclosures and sustainability reporting
• ESG measurement for performance evaluation, compensation and accountability
• Reporting and managerial accounting issues related to ESG activities in the supply chain

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Papers should be submitted here. The submission fee is $500.00. To increase the chances that a submitted paper can be included in the upcoming special issue, we encourage submissions by November 1, 2022. Later submissions will still be considered but may eventually be included in the regular issues of JAR.