JAR Conference
The Journal of Accounting Research Conference occurs annually each May at the University of Chicago. The conference is funded by the Chookaszian Accounting Research Center and the KPMG Foundation.
The 59th annual Journal of Accounting Research Conference will take place on May 3 and May 4, 2024. The theme is "Current Topics in Accounting Research."
The conference will be livestreamed on YouTube. View the livestreams below.
Schedule
Note: all times below are CDT
Thursday, May 2, 2024
| 5 p.m. - 6 p.m. | Welcome Reception, The Study Hotel, 1227 E. 60th Street, Chicago |
Friday, May 3, 2024
Rubenstein Forum, University Room B, 1201 E. 60th Street, Chicago
*Presenter
| 7:50 – 8:25 a.m. | Continental Breakfast |
| 8:25 – 8:30 a.m. | Conference Welcome |
| 8:30 – 9:40 a.m. | "The Effect of the Mandatory Disclosure of Corporate Tax Returns on
Reporting Bias" Eric Allen*, University of California, Irvine Aydin Uysal, The Schwab Corporation |
| 9:40 – 10:05 a.m. | Break |
| 10:05 – 11:15 a.m. | "Measuring Scope 3 Emissions: What are the Costs and Benefits" Lucas Mahieux, Tilburg University Haresh Sapra, University of Chicago Gaoqing Zhang*, University of Minnesota |
| 11:15 – 11:40 a.m. | Break |
| 11:40 – 12:50 p.m. | "Common Investor Relations Representation" David Volant*, Indiana University |
| 12:50 – 2 p.m. | Lunch |
| 2:00 – 3:10 p.m.. | "Short Squeezes After Short-Selling Attacks" Lorien Stice-Lawrence*, University of Southern California Forester Wong, City University of Hong Kong Wuyang Zhao, University of Texas, Austin |
| 3:10 – 4:05 p.m. | Special Session: Some Thoughts on Economic Welfare and the Archival Literature in Accounting Ray Ball, University of Chicago |
| 6 p.m. | Cocktail Hour, RPM Seafood |
| 7 p.m. | Dinner, RPM Seafood |
Saturday, May 4, 2024
Rubenstein Forum, University Room B, 1201 E. 60th Street, Chicago
| 8:30 - 9 a.m. | Continental Breakfast |
| 9 - 10:10 a.m. | “The Effect of Intangible Asset Classification on Professional
Financial Statement Users’ Assessment" Spencer B. Anderson, Indiana University Kim Mendoza, University of Illinois, Urbana-Champaign Cassie Mongold*, University of Illinois, Urbana-Champaign |
| 10:10 - 10:35 a.m. | Break |
| 10:35 - 10:40 a.m. | 2024 Referee of the Year Announcement |
| 10:40 - 11:50 a.m. | "Accounting for Goodwill" Stefan Huber*, Rice University Charles McClure, University of Chicago |
| 11:50 a.m. | Conference Ends |
2024 Conference Papers
Downloadable PDF versions of the papers will be available in late April 2024.
The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments
Spencer B. Anderson (Indiana University), Kim Mendoza (University of Illinois, Urbana-Champaign) and Cassie Mongold (University of Illinois, Urbana-Champaign)
The effect of the mandatory disclosure of corporate tax returns on reporting bias
Eric Allen (University of California, Riverside) and Aydin Uysal (The Charles Schwab Corporation)
Accounting for Goodwill
Stefan Huber (Rice University) and Charles McClure (University of Chicago)
Measuring Scope 3 Emissions: What are the Costs and Benefits?
Lucas Mahieux (Tilburg University), Haresh Sapra (University of Chicago), and Gaoqing Zhang (University of Minnesota)
Short Squeezes After Short-Selling Attacks
Lorien Stice-Lawrence (University of Southern California), Forester Wong (City University of Hong Kong), and Wuyang Zhao (University of Texas, Austin)
Common Investor Relations Representation
David Volant (Indiana University)
Conference Location
Rubenstein Forum
1201 E. 60th Street
Chicago, IL 60637
Hotel Reservation Information
The Study Hotel
1227 E. 60th Street
Chicago, IL 60637
Call (773) 643-1600 and indicate that you are a part of the 2024 JAR Conference. You may also book your room online.
To guarantee you receive the fixed rate of $289 per night, you must make your reservations by April 2, 2024.
Conference Webcasts and Livestreams
We are proud to share the recorded presentations and panel discussions from the annual Journal of Accounting Research Conference.
Watch the Full Livestream on YouTube
Journal of Accounting Research Conference, May 5, 2023.
To watch it live on You Tube, please click here.
Journal of Accounting Research Conference, May 6, 2023.
To watch it live on You Tube, please click here.
Do Jobseekers Value Diversity Information? A Mixed-Methods Investigation
Authors
Jung Ho Choi, Stanford University
Joseph Pacelli, Harvard Business School
Kristina Rennekamp, Cornell University
Sorabh Tomar, Southern Methodist University
Moderator
Luzi Hail, University of Pennsylvania
Executive Compensation Tied to ESG Performance: International Evidence
Authors
Shira Cohen, San Diego State University
Igor Kadach, IESE
Gaizka Ormazabal, IESE
Stefan Reichelstein, Stanford University
Moderator
Haresh Sapra, Chicago Booth
Transmission Effects of ESG Disclosure Regulations through Bank Lending Networks
Authors
Lynn Linghuan Wang, Bocconi University
Moderator
Valeri Nikolaev, Chicago Booth
The Effect of Firms' Information Exposure on Employees Health: Evidence from COVID-19
Authors
Lisa Yao Liu, Columbia University
Shirley Lu, Harvard Business School
Moderator
Rodrigo Verdi, MIT
Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages
Authors
Gregory Distelhorst, University of Toronto
Jee-Eun Shin, University of Toronto
Moderator
Christian Leuz, Chicago Booth
Social Unrest as an Impetus for Racial Diversity: Firm Responses to the Murder of George Floyd
Authors
Karthik Balakrishnan, Rice University
Rafael Copat, University of Texas at Dallas
Daniela De la Parra, University of North Carolina
K. Ramesh, Rice University
Moderator
Philip Berger, Chicago Booth
Watch the Full Livestream on YouTube
Journal of Accounting Research Conference, May 6, 2022.
To watch it live on You Tube, please click here.
Journal of Accounting Research Conference, May 7, 2022.
To watch it live on You Tube, please click here.
Face Value: Trait Inference, Performance Characteristics, and Market Outcomes for Financial Analysts
Authors
Lin Peng, Baruch College
Siew Hong Teoh, University of California, Irvine
Yakun Wang, Chinese University of Hong Kong
Jiawen Yan, Cornell University
Moderator
Douglas Skinner, Chicago Booth
Manager's Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation
Authors
Antonio Dávila, IESE Business School
Marti Guasch, ESADE Business School
Moderator
Regina Wittenberg Moerman, University of Southern California
Leveraging Real-Time Big Data: Product Market and Stock Market Effects of Idiosyncratic Production Shocks
Authors
Bin Li, University of Houston
Mohan Venkatachalam, Duke University
Moderator
Haresh Sapra, Chicago Booth
Measuring Risk Information
Authors
Kevin C. Smith, Stanford University
Eric C. So, M.I.T.
Moderator
Phil Berger, Chicago Booth
Increased Transparency of the Global Financial System Evidence from Terrorist Attacks Financing Detection in Blockchain-based Currencies
Authors
Dan Amiram, Tel Aviv University
Bjørn N. Jørgensen, Copenhagen Business School
Daniel Rabetti, Tel Aviv University
Moderator
Luzi Hail, University of Pennsylvania
Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach
Authors
Miao Liu, Boston College
Moderator
Rodrigo Verdi, M.I.T.
Fundamental Analysis of Detailed Financial Data: A Machine Learning Approach
Authors
Yiwei Dou, New York University
Xi Chen, New York University
Yang Ha Chow, New York University
Baruch Lev, New York University
Moderator
Christian Leuz, Chicago Booth
Watch the Full Livestream on YouTube
Journal of Accounting Research Conference, May 7, 2021.
To watch it live on You Tube, please click here.
Journal of Accounting Research Conference, May 8, 2021.
To watch it live on You Tube, please click here.
Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment
Authors
Henry Eyring, London School of Economics *Presenter
Patrick Ferguson, Harvard Business School
Sebastian Koppers, WHU
Moderator
Christian Leuz, Chicago Booth
Show me the money! Dividend policy in countries with weak institutions
Authors
Atif Ellahie, University of Utah
Zachary Kaplan, Washington University, St. Louis *Presenter
Moderator
Luzi Hail, University of Pennsylvania
The Information Externality of Public Firms’ Financial Information in the State-Bond Secondary Market
Authors
Stephanie Cheng, Tulane University *Presenter
Moderator
Phil Berger, Chicago Booth
Aggressive Boards and CEO Turnover
Authors
Cyrus Aghamolla, University of Minnesota *Presenter
Tadashi Hashimoto, Yeshiva University
Moderator
Haresh Sapra, Chicago Booth
Responding to Activist Short Sellers: Allegations, Firm Disclosure Choices, and Outcomes
Authors
Janja Brendel, Humboldt-Universität zu Berlin
James Ryans, London Business School *Presenter
Moderator
Douglas Skinner, Chicago Booth
The Role of Academic Research in SEC Rulemaking: Evidence from Business Roundtable v. SEC
Authors
Rachel Geoffroy, The Ohio State University *Presenter
Heemin Lee, Baruch College
Moderator
Regina Wittenberg Moerman, University of Southern California
Anonymous Equity Research
Authors
Travis Dyer, Cornell University *Presenter
Eunjee Kim, Cornell University
Moderator
Rodrigo Verdi, MIT
The Firm Next Door: Using Satellite Images to Study Local Information Advantage
Authors
Jung Koo Kang, University of Southern California
Lorien Stice-Lawerence, University of Southern California *Presenter
Forester Wong, University of Southern California
Moderator
Luzi Hail, University of Pennsylvania
Journal of Accounting Research Conference, September 18, 2020.
To watch it live on You Tube, please click here.
Journal of Accounting Research Conference, September 19, 2020.
To watch it live on You Tube, please click here.
Action-Based Contracts between Firms and Shareholders
Authors
Jordan Schoenfeld, Georgetown University *Presenter
Moderator
Philip Berger, Chicago Booth
Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations
Authors
Thomas Bourveau, Columbia University *Presenter
Guoman She, HKUST
Alminas Zaldokasi, HKUST
Moderator
Haresh Sapra, University of Chicago
Panel Discussion on Replication
Panelists
Joachim Gassen, Humboldt-Universität zu Berlin
Mark Lang, University of North Carolina
Ivo Welch, University of California, Los Angeles
Moderator
Christian Leuz, University of Chicago
Does Private County-by-Country Reporting Deter Tax Avoidance & Income Shifting? Evidence from BEPS Action Item 13
Authors
Preetika Joshi, York University *Presenter
Moderator
Douglas Skinner, Chicago Booth
Evidence on the Use and Efficacy of Internal Whistleblowing Systems
Authors
Stephen Stubben, University of Utah *Presenter
Kyle Welch, George Washington University
Moderator
Christian Leuz, University of Chicago
Federal Judge Ideology: A New Measure of Ex-Ante Litigation Risk
Authors
Allen Huang, HKUST *Presenter
Kai Wai Hui, University of Hong Kong
Reeyarn Li, University of Mannheim
Moderator
Christian Leuz, University of Chicago
Financial Reporting and Credit Ratings: On the Effects of Competition in the Rating Industry and Rating Agencies' Gatekeeper Role
Authors
Kyungha Lee, Rutgers University
Stefan Schantl, University of Melbourne *Presenter
Moderator
Haresh Sapra, Chicago Booth
Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks
Authors
Kelvin Law, NTU Singapore *Presenter
Lillian Mills, University of Texas at Austin
Moderator
Philip Berger, Chicago Booth
An Investigation of Auditors' Judgments when Companies Release Earnings before Audit Completion
Authors
Lori Bhaskar, Indiana University
Patrick Hopkins, Indiana University *Presenter
Joseph Schroeder, Indiana University
Moderator
Douglas Skinner, Cornell University
Pay for Praise: Do Ratings Agencies Get Paid More When They Provide Higher Ratings? An Examination of the Consequnces of the Recalibration of Municipal Debt
Authors
Anne Beatty, The Ohio State University
Jacquelyn Gillette, MIT *Presenter
Reining Petacchi, Georgetown University
Joseph Weber, MIT
Moderator
Christian Leuz, Chicago Booth
The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately-Held Targets
Authors
Ciao-Wen Chen, University of Illinois at Urbana-Champaign *Presenter
Moderator
Douglas Skinner, Chicago Booth
Conference Introduction
Presenter
Christian Leuz, Chicago Booth
Current State of Registered Reports in the Literature
Presenter
Chris Chambers, Cardiff University
Bridging the Gap: Evidence from Externally Hired CEOs
Authors
Yonca Ertimur, University of Colorado, Boulder
Caleb Rawson, University of Colorado, Boulder
Jonathan L. Rogers, University of Colorado, Boulder *Presenter
Sarah L.C. Zechman, University of Colorado
Moderator
Christian Leuz, University of Chicago
Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance
Authors
Shelley Xin Li, University of Southern California
Tatiana Sandino, Harvard Business School *Presenter
Moderator
Douglas J. Skinner, Chicago Booth
Disclosure "Scriptability"
Authors
Kristian D. Allee, University of Arkansas
Matthew D. DeAngelis, Georgia State University *Presenter
James R. Moon, Jr., Georgia State University
Moderator
Christian Leuz, Chicago Booth
Investor Behavior and the Benefits of Dispersed Stock Ownership
Authors
Darren Bernard, London Business School
Nicole L. Cade, University of Pittsburgh *Presenter
Frank Hodge, University of Washington
Moderator
Robert Bloomfield, Cornell University
Performance Effects of Setting a High Reference Point for Peer–Performance Comparison
Authors
Henry Eyring, London School of Economics *Presenter
V.G. Narayanan, Harvard Business School
Moderator
Douglas J. Skinner, Chicago Booth
The Impact of Consulting Services on Audit Quality: An Experimental Approach
Authors
Zach Kowaleski, University of Wisconsin
Brian W. Mayhew, University of Wisconsin *Presenter
Amy C. Tegeler, University of Wisconsin
Moderator
Philip G. Berger, Chicago Booth
Corporate Scandals and Regulation
Authors
Luzi Hail, University of Pennsylvania
Ahmed Tahoun, London Business School
Clare Wang, University of Iowa *Presenter
Moderator
Robert Bloomfield, Cornell University
Panel Discussion: Lessons Learned and Thoughts on the Future of REP
Panelists
Robert Bloomfield, Cornell University
Chris Chambers, Cardiff University
Christian Leuz, Chicago Booth
Sarah L.C. Zechman, University of Colorado, Boulder
Direct Evidence on the Informational Properties of Earnings in Loan Contracts
View the Webcast
Read the Paper
Presenters
Scott Dyreng, Duke University
Rahul Vashishtha, Duke University
Joseph Weber, M.I.T.
Moderator:
Douglas Skinner, Chicago Booth
Perceptions and Price: Evidence from CEO Presentations at IPO Roadshows
View the Webcast
Read the Paper
Presenters
Elizabeth Blankespoor, Stanford University
Bradley Hendricks, University of North Carolina
Gregory Miller, University of Michigan
Moderator:
Philip Berger, Chicago Booth
Dynamic Effects of Information Disclosure on Investment Efficiency
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Read the Paper
Presenters
Sunil Dutta, University of California, Berkeley
Alexander Nezlobin, University of California, Berkeley
Moderator:
Haresh Sapra, Chicago Booth
Procyclicality of US Bank Leverage
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Read the Paper
Presenters
Christian Laux, Vienna University of Economics and Business
Thomas Rauter, Vienna University of Economics and Business
Moderator:
Douglas Skinner, Chicago Booth
Earnings Management during Antidumping Investigations in Europe: Sample-Wide and Cross-Sectional Evidence
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Read the Paper
Presenters
David Godsell, Virginia Tech
Michael Welker, Queen’s University
Ning Zhang, Queen’s University
Moderator:
Christian Leuz, Chicago Booth
Bank Financial Reporting and Financial System Stability
View the Webcast
Read the Paper
Presenters
Viral Acharya, New York University
Stephen Ryan, New York University
Panelists:
Anne Beatty, Ohio State University
Amit Seru, Chicago Booth
Moderator:
Christian Leuz, Chicago Booth
Regulation of Disclosure and Financial Reporting: US and International Evidence
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Read the Paper
Presenters:
Christian Leuz, Chicago Booth
Peter Wysocki, University of Miami
Panelists:
Mary Barth, Stanford University
Luigi Zingales, Chicago Booth
Moderator:
Haresh Sapra, Chicago Booth
Field Study, Experimental, and Survey Methods in Accounting Research
View the Webcast
Read the Paper by Bloomfield, et al
Read the Paper by John List, Eric Floyd
Presenters:
Robert Bloomfield, Cornell University
Mark Nelson, Cornell University
Eugene Soltes, Harvard Business School
Panelists:
John List, University of Chicago
Eric Floyd, Rice University
Moderator:
Douglas Skinner, Chicago Booth
Causal Inference in Accounting Research
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Read the Paper
Presenters:
Ian Gow, Harvard Business School
David Larcker, Stanford University
Peter Reiss, Stanford University
Panelists:
Christian Hansen, Chicago Booth
Miguel Minutti-Meza, University of Miami
Moderator:
Philip Berger, Chicago Booth
The Real Effects of Measurement and Disclosure
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Read the Paper
Presenters:
Chandra Kanodia, University of Minnesota
Haresh Sapra, Chicago Booth
Panelists:
Philip Bond, University of Washington
Ron Dye, Northwestern University
Richard Lambert, University of Pennsylvania
Moderator:
Christian Leuz, Chicago Booth
The Role of Accounting in Debt Contracting
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Read the Paper
Presenters:
Hans Christensen, Chicago Booth
Valeri Nikolaev, Chicago Booth
Regina Wittenberg Moerman, Chicago Booth
Panelists:
Oliver Hart, Harvard University
Amir Sufi, Chicago Booth
Joseph Weber, MIT
Moderator:
Douglas Skinner, Chicago Booth