The AES hosts a Research Webinar for working papers of joint interest in Economics and Accounting. The webinars are on Fridays 10:00AM PST (1:00PM EST), and you can connect using the following link (with a computer or smartphone). If you would like to subscribe to the webinar announcements or present a paper, please email admin@accountingtheory.org.
From 2021 to 2024, the series followed a weekly rotation of (1) AES Big Topics, (2) Theory Talks, (3) Research Webinars, (4) AES tutorials. AES Big Topics Talks are conversations with a scholar to discuss big unanswered questions of accounting and open new areas of research in an interview format that is less constraining than a formal seminar. Theory talks are conversations about new working papers and published research in the form of podcast and open audience (everyone is invited!). Webinars are regular working papers; finally AES tutorials are methodological topics of interest. If you would like to present a paper, please send us an email to admin@accountingtheory.org.
Link to Webinar
https://wustl.zoom.us/j/93012884289
Add all webinars to your calendar
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Seminars: Fall 2026 - Spring 2027
09/11/2026, When Are Two Heads Better than One? The Organizational Design of Innovation, Felix Feng (University of Georgia)
09/25/2026, Endogenous Social Norms in the Boardroom, Irina Luneva (NYU)
10/02/2026, TBA, Reed Smith (Indiana)
10/16/2026, TBA, Eunhee Kim (Baruch)
11/13/2026, TBA, Phillip Stocken (Dartmouth)
12/04/2026, TBA, Shunsuke Matsuno (Chicago Booth)
04/09/2027, TBA, Yucheng Liang (Carnegie Mellon)
Prior Seminars
09/13/2024, Miscommunication, Jeremy Bertomeu (Washington University)
09/27/2024, Estimating the Value of Audit Services for Private Firms, Lisa Yao Liu (Columbia)
10/04/2024, The Incentives of SPAC Sponsors, Felix Feng (University of Washington)
11/01/2024: What I learned at the SEC, panel by Jon Glover (Columbia), Henry Friedman (UCLA), and Kai Du (Penn State)
11/15/2024, On the Efficiency of Inspection Targeting, Mario Milone (UCSD)
11/22/2024, Revealing Client Names in Inspection Reports: Effects of PCAOB Transparency on Audit Quality and Private Litigation, Volker Laux (Austin)
12/06/2024, The Corporate Alternative Minimum Tax and Financial Reporting Incentives, Kevin Smith (Stanford)
12/12/2024, Disclosure Standards for Corporate Social Responsibility, Xu Jiang (Duke)
01/24/2025, Should Human Capital Development Programs be Mandatory or Voluntary?, Richard Saouma (Michigan State)
02/07/2025: Mechanism Design in Accounting: Lessons Learned, Lessons Lost, Thomas Hemmer (Rice)
02/20/2025, When Climate-risk Disclosures Reduce Green Investment and Welfare, Snehal Banerjee (Michigan)
02/21/2025, The Effect of CPA Firm Mobility on Audit Market Competition, Daniel Aobdia (Penn State)
02/28/2025, Don't Say a Word: The Impact of Auditor Disclosure on Manager Voluntary Disclosure, Audit Effort and Efficiency Implications, Minlei Ye (Toronto)
03/13/2025, In-House Innovation Rivalry, Hao Xue (Duke)
03/21/2025, CMU inaugural conference, no webinar
03/28/2025, Supplier Performance and CEO Compensation Contracts: Theory and Evidence, Ronghuo Zheng (Austin)
04/04/2025, Hiding a Flaw: An Experimental Analysis on Multi-Dimensional Information Disclosure, Agata Farina (Princeton)
04/18/2025: Formalizing the language of accounting, Stephen Huddart (Penn State)
04/25/2025, A Theory of Disclosure Timing, Seung Lee (Odense)
05/02/2025, JAR Conference, no webinar
05/16/2025, NYU Shanghai Conference, no webinar
05/23/2025, Climate-related Disclosures, Market Discipline, and Banks' Risk-Taking, Lucas Mahieux (Tilburg)
05/30/2025, On Humans and AI: A Financial Reporting Dilemma, Radhika Lunawat (Irvine)
06/06/2025, On the costs and benefits of more transparency about equity-based incentives (paper not available yet), Ulrich Schaefer (Vienna)
10/10/2025, Quiet Investment: Overconfident CEOs and Capex Guidance, Abhishek Ramchandani (University of Hawai'i)
10/31/2025, Reward Allocations in Teams: When Decision Autonomy Helps and When It Hurts, Karl Schuhmacher (Emory)
11/21/2025, Dynamic Reporting Bias in Private Markets, Jordan Martel (Indiana)
Past Webinars
09/15/2023, AES Theory Talks: Using Generative AI in Research: The Good, The Bad, and the Ugly
09/22/2023, Due Diligence, Brett Green (Washington University)
10/06/2023, Scholars of Accounting: What the h__l are we doing?, with Jim Ohlson (CityU of HK)
10/13/2023, Convergence in the Prudential Regulation of Banks: Are Uniform Accounting Rules the Missing Piece?, with Lucas Mahieux (Tilburg)
10/20/2023, Switching Costs and Market Power in Auditing: Evidence from a Structural Approach, Christopher Koch (Gutenberg U)
11/17/2023, General equilibrium asset pricing with decreasing returns to scale, Sean Crockett (Chapman)
12/01/2023: AES Theory Talks: Solving the problem of academic fraud
12/08/2023: The Theory Behind Corporate Governance and Management Control, A Reflection and Roadmap, with Doug Stevens (Georgia State)
01/12/2024, Ignorance Is Bliss: The Screening Effect of (Noisy) Information, with F.Z. Feng (U. of Washington)
02/02/2024, Information Acquisition and Disclosure in Forecasting Contests, Sanjay Banerjee (Alberta)
02/23/2023: AES Theory Talks: Five Things Economists Assume that they (really) Shouldn't: Perspectives for Research Agendas
03/08/2023, AES Tutorials: Intro to Mathematica and Matlab for the complete novice (moved from 02/23)
06/02/2023, How useful is the information in earnings? Evidence from a structural model, Kevin Smith (Stanford University)
05/26/2023, Coordinated Ignorance and Disclosure Complexity, Hong Qu (Kennesaw State)
05/12/2023, Disclosure with Informed Market, Ilan Guttman (New York University)
04/21/2023, Financial Covenants and Information Quality, Peter Demerjian (Georgia State)
04/07/2023, Cognitive Finance, Brice Corgnet (EM Lyon)
03/17/2023, ESG Ratings for Corporate Governance, Pierre Chaigneau (Queen's University)
03/10/2023, Amendment Thresholds and Voting Rules in Debt Contracts, Judson Caskey (UC Los Angeles)
03/03/2023, Disclosure to Competitors in Light of Endogenous Firm Investments, Brian Mittendorf (Ohio State)
02/24/2023, Innovation Incentives and Competition for Corporate Resources, Sunil Dutta (UC Berkeley)
02/17/2023, Stochastic Expected Return, Disclosure, and Implied Cost of Capital, Jun Liu (UC San Diego)
02/03/2023, Liquidity of Securities, Sivan Frenkel (Tel Aviv)
01/27/2023, Project Selection, Information Feedback, and Catering to Market Belief, Jan Schneemeier (Indiana)
01/20/2023, Debt Maturity Management, Felipe Varas (Duke)
06/10/2022, Regulating, motivating and measuring ESG outcomes, A. Riggs-Cragun (Chicago)
06/03/2022, Some Lessons from Academic Research on ESG Reporting and Economic Consequences, with C. Leuz (Chicago)
05/27/2022, AES Theory Talks: The Role of Theory in Empirical Work
04/29/2022, Josef Schroth (Central Bank of Canada), Outside investor access to top management: market monitoring versus managerial bias
04/22/2022, Lucas Mahieux (Tilburg), Banks' disclosure choices in the presence of adverse selection and runs
04/15/2022, AES Tutorials: Using the Lab in Accounting Research
04/01/2022, Beyond Financial Reporting: Futures of Tax Research, with R. Sansing (Dartmouth)
03/11/2022, Naveen Gondhi (INSEAD), Incentivizing Effort and Informing Investment: The Dual Role of Stock Prices
03/04/2022, AES Theory Talks: Should Accounting Account for Inflation?
02/25/2022, Vivian Fang (Minnesota), Everlasting Fraud
02/18/2022, AES Theory Talks: New Research and Accounting Challenges in Banking
02/11/2022, How Technology is Changing Accounting, with Miklos Vasarhelyi (Rutgers)
02/04/2022, AES Theory Talks: Philosophy of Science in Economics and Accounting
01/28/2022, AES tutorials: Writing and Presenting Theory
01/21/2022, Zeqiong Huang (Yale), Net Income Measurement, Investor Inattention, and Firm Decisions
01/14/2022, Accounting for Risk, with Stephen Penman (Columbia)
12/3/2021, AES tutorials: Global games
11/19/2021, Living real-world Accounting Problems as a Scholar, with Rick Antle (Yale)
11/12/2021, AES tutorials: Continuous-time contracting theory
11/5/2021, AES Theory Talks: Can Accounting Survive as an Academic Discipline without Testing Theory?
10/22/2021, Conservatism: the Most Important and Misunderstood Feature of Accounting, with Chandra Kanodia (Minnesota)
10/8/2021, AES Theory Talks: Contemporary Topics in Financial Accounting Research
10/1/2021, AES tutorials: Dynamic Programming in Matlab, code and model, lecture 1 (value function iteration), lecture 2 (simulation and estimation)
9/24/2021, The Pulls of Psychology and Economics, with Steve Kachelmeier (Austin)
9/17/2021, AES Theory Talks: Bringing Accounting Theory in the Classroom
9/10/2021, From Dawn to Dusk? Origins and Evolutions of Accounting Across the Ages, conversation, with Sudipta Basu (Temple) and Greg Waymire (Emory)
05/28/2021, Bradyn Breon-Drish (UCSD), Investment Efficiency and Welfare with Feedback Effects
05/21/2021, Eva Labro (UNC), Managing Employee Retention Concerns: Evidence from US Census Data
04/30/2021, Gilles Chemla (Imperial), Signaling, Instrumentation, and CFO Decision-Making
04/23/2021, Paolo Fulghieri (UNC), Uncertainty, Contracting, and Beliefs in Organizations
04/16/2021, Jonathan Bonham (Chicago), Contracting on what Firm Owners Value
04/02/2021, Matthias Breuer (Columbia), Learning to Disclose: Disclosure Dynamics in the 1890s Streetcar Industry
03/26/2021, Jungho Choi (Stanford), Job Search with Financial Information: Theory and Evidence
03/19/2021, New Perspectives in Audit Theory, Part II: Economics and Audit Research, R. Knechel (Florida), readings 1 and 2
03/12/2021, New Perspectives in Audit Theory, Part I: Three Recent Advances in Auditing, M. Ye (Toronto), H. Friedman (UCLA), H. Hwang (Austin)
03/05/2021, Liyan Yang (Toronto), Whoever Has Will Be Given More: Information Sharing in Financial Markets
02/19/2021, Chen Li (NYU Shanghai), Was Sarbanes-Oxley Costly? Evidence from Optimal Contracting on CEO Compensation
02/12/2021, Cyrus Aghamolla (Minnesota), Sequential Reporting Bias
02/05/2021, Lucas Mahieux (Tilburg), Monitoring Spillovers Between Competing Passive and Active Asset Managers
01/29/2021, Pablo Casas-Arce (Arizona), Motivating through Managing by Walking Around
01/15/2021, Accounting for Compensation: Dynamic Moral Hazard and Optimal Accruals, Seung Lee (Odense)
12/04/2020, Editor Panel on Writing Theory in Accounting, with I. Guttman (NYU), F. Sabac (Alberta), P. Fischer (Wharton) and T. Hemmer (Rice),
moderated by J. Bertomeu (Wash U)
11/20/2020, Zeqiong Huang (Yale), Why Impose Accounting Uniformity Information
11/13/2020, Xiaojing Meng (NYU), Information, Incentives and CEO replacement
11/06/2020, Kevin Smith, Disclosing to Informed Traders
10/23/2020, Martin Szydlowski (Minnesota), Friends Don’t Lie: Monitoring and Communication With Risky Investments
10/16/2020, Jeremy Bertomeu (Wash U), The Editor's Problem
10/09/2020, Giulio Trigilia (Rochester), Voluntary disclosure, moral hazard & default risk
10/02/2020, Ning Gong (Deakin), Partial Information Disclosure and Share Price Volatility
09/25/2020, Stefan Schantl (Melbourne), Rules-Based versus Principles-Based Accounting Standards: A Relevance-Enforceability Tradeoff
09/18/2020, JAR Conference, no webinar
09/11/2020, Wenjie Xue (NUS), On the Real Effects of Asset Write-offs: Theory and Empirical Evidence
09/04/2020, Fanny Camara (USC), Preemption and Forecast Acccuracy: A Structural Approach
08/28/2020, Joyce Tian (Waterloo), CEO Overconfidence, Moral Hazard and Investment
08/21/2020, Zach Kaplan (Wash U), Show Me the Money! Dividend Policy in Countries with Weak Institutions
08/14/2020, Aneesh Raghunandan (London School of Economics), Information Diffusion and Opportunism: Evidence from Occupational Safety Violations
07/17/2020, Tim Shields (Chapman), Accounting Conservatism as a Social Norm
07/10/2020, Tom Ruchti (Carnegie Mellon), The Value of Lending Relationships
07/03/2020, Richard Lowery (Austin), Collusion in Brokered Markets
06/26/2020, Davide Cianciaruso (HEC), Information Design in Financial Markets
06/19/2020, Dan Taylor (Wharton), Voluntary Disclosure when Private Information and Proprietary Costs are Jointly Determined
06/12/2020, Beatrice Michaeli (UCLA), Voluntary Disclosure of Firms Covered by Analysts with Uncertain Forecasting Objective
06/05/2020, Jon Glover (Columbia), Optimal Pay-Performance Sensitivity for Team Incentives between Top Executives
05/29/2020, Seung Lee (Odense), Accounting Information and Contracting Dynamics
05/22/2020, Pierre Chaigneau (Queen), CEO Turnover, Performance Measurement and Monitoring
05/15/2020, Adam Spencer (Nottingham), Policy Effects of International Taxation on Firm Dynamics and Capital Structure
05/08/2020, Carlos Corona (Carnegie Mellon), Accounting Standards Uniformity, Comparability, and Resource Allocation Efficiency
05/01/2020, Tong Lu (Houston), Prudential Regulation under the CECL Model: Reward/Risk and Cycle Turns
04/24/2020, Lucas Mahieux (Tilburg), Interplay between Accounting and Prudential Regulation
04/17/2020, Phil Stocken (Dartmouth), Regulatory Standards, Auditor Industry Specialization, and Audit Quality
04/10/2020, Edwige Cheynel (UCSD), On Market Concentration and Disclosure
04/03/2020, Henry Friedman (UCLA), Interested Intermediaries
03/13/2020, Daniel Rappoport (Chicago), Rank Uncertainty in Organizations
02/28/2020, Snehal Banerjee (UCSD), The Man(ager) Who Knew Too Much
02/14/2020, Minlei Ye (Toronto), Audit Partner Identification, Assignment, and the Labor Market for Audit Talent
01/31/2020, Judson Caskey (UCLA), Investor agreement: Implications for the pricing of idiosyncratic risk
12/06/2019, Xu Jiang (Duke), Why is Certified Financial Reporting Mandatory? A Real-Effects Perspective
11/25/2019, Pierre Liang (Carnegie Mellon), Accounting and Real Effects: A Calibration
11/22/2019, Kevin Smith (Stanford), Learning about Risk-Factor Exposures from Earnings: Implications for Asset Pricing and Manipulation
11/15/2019, Wouter Dessein (Columbia), Organizational Capital, Corporate Leadership and Firm Dynamics
11/10/2019, Sri Sridhar (Northwestern), Voluntary Earnings Forecasts, Investment Decisions, and Earnings Management
11/01/2019, Korok Ray (Texas A&M), Performance Targets and Earnings Management
04/10/2019, Ronghuo Zheng (UT Austin), Signaling Entrepreneurial Vision via Information System Design
09/27/2019, Ram Ramanan (SUNY Binghampton), Disclosing to conceal: Impeding competitor learning from the stock market
07/05/2019, Marco Ottaviani (Bocconi), Grantmaking