Welcome to LAG

Welcome to the site of the Labor and Accounting Group, a working group dedicated to generating and promulgating research at the intersection of labor economics and accounting. The Labor and Accounting Group (LAG) is a relatively new initiative founded during the pandemic of 2020. LAG aims to bring together academics working at the intersection of accounting, labor economics, and personnel economics. We believe that this intersection is ripe for collaborative work and would be well served by researchers' regular interactions.

To foster interaction amongst researchers, the group plans to establish a working paper series and regularly host conferences. We hope the working paper repository can be a location where all labor and accounting research appears first. Ideally, group members could periodically check the page and see what's new since last time, easily keeping abreast of the literature. Our conferences will serve the broader goal to continue our ongoing research working group. We hope the interactions among researchers at our conferences will lead to useful feedback on current projects and serve as a birthplace for new projects and collaborations in the area.

Labor and Accounting Survey 

We are developing a survey on research at the intersection of labor economics and accounting, focusing on how rank-and-file employees interact with the corporate information environment.

The survey emphasizes the two-way relationship between labor and disclosure:

• Labor shapes reporting outcomes, as workforce quality and incentives affect financial reporting and audit quality.

• Corporate disclosure shapes labor markets, influencing job search, wage bargaining, and employee mobility.

📄 Paper: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=6390718

🔗 Project site and literature map: https://barrios88.github.io/LAG_Survey/

📄 Suggest papers we may have missed: https://barrios88.github.io/LAG_Survey/#submit