Journal of Accounting Research

Call for Papers

REQUEST FOR PAPERS

57th Annual (2022) Journal of Accounting Research Conference

Current Topics in Accounting Research and the Economics of Sustainability Reporting

The 2022 Journal of Accounting Research conference will be held at the University of Chicago Booth School of Business on May 6-7, 2022.  Funding for the conference is generously provided by the KPMG Foundation, in conjunction with the Chookaszian Accounting Research Center at Chicago Booth.

To encourage a broad set of submissions, the 2022 conference is open to submissions of theoretical, empirical, and experimental studies that advance our understanding of any area or topic of accounting research.

In addition, we are particularly interested in studies that examine ESG (CSR or sustainability) reporting issues including:

  • Mandatory ESG reporting
  • Role of ESG disclosures in investor or other stakeholder decision making
  • Harmonization of ESG reporting across firms, countries and regions
  • Role of standard setting bodies (and their political economy)
  • Role of audit committees and external auditors or assurance providers
  • Enforcement of sustainability reporting standards
  • Materiality of ESG factors and sustainability issues for corporate reporting as well as materiality concepts
  • Real effects of ESG disclosures and sustainability reporting
  • Use of ESG reports for performance evaluation and compensation.

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, 2021.

 

 

 

 

REQUEST FOR REGISTERED REPORTS   

Journal of Accounting Research 

Second Registered Reports Conference 

October 28-29, 2021 

(Please Note - New 2021 date)

In May 2017, the Journal of Accounting Research (JAR) held a conference where authors presented papers developed through a Registration-based Editorial Process (REP).  The goal of the conference was to see whether REP could be implemented for accounting research, and to explore how such a process could be best implemented.  Papers presented at the conference were subsequently published in May 2018.  As summarized by Bloomfield, Rennekamp, and Steenhoven (JAR, 2018), we learned a lot through the process of developing and publishing these papers, and deemed the experiment a success, but also an ongoing learning process.

JAR seeks to further encourage work in accounting developed through the REP process and will hold another conference devoted to registered reports in Chicago on October 28-29, 2021.

 

The goal of the next REP-based conference is to have authors present earlier-stage proposals, as opposed to papers that include results.  Specifically, we will follow a three-step process with the goal of the conference being to provide feedback to authors between steps 1 and 2.

The timeline of submissions for the registered reports conference is as follows:

Stage 1 (August 1, 2021): Submission of initial REP proposal for consideration for presentation at the conference.

 

Conference (October 28-29, 2021): Presentation of selected REP proposals to conference audience for feedback.

 

Stage 2 (date varies): Submission of REP proposals selected at conference to the Journal for review and consideration as REP.  The result of this process will be either an “In principle acceptance” or rejection as REP.  Rejected REPs can still be submitted to the journal as a regular manuscript at a later point.

 

Stage 3: Execution of project and submission of final REP to Journal for evaluation.  The result of this process will be either publication or rejection for lack of conformity with REP.

 

In Stage 1, authors submit a proposal that describes the hypotheses, the data they will gather, and (in considerable detail) the research design and analyses they will use to interpret their results. REGISTERED REPORTS SUBMISSION PROCEDURE: Registered reports should be submitted here. The submission fee is $500.00. The deadline for Stage 1 submissions is August 1, 2021.

 

At Stage 1, we will set a high bar for contribution and novelty.  We encourage projects that entail the collection or generation of new data.  A key criterion for accepting proposals will be that the results are interpretable and insightful regardless of the authors’ ultimate findings.

 

Ideally, the proposals will include power analyses or other similar analyses that provide assurance that the authors’ proposed analyses will allow meaningful interpretations, regardless of the ultimate findings.  Authors are strongly encouraged to present their proposed projects in workshops prior to submission to the conference.  Early feedback on the design of the registered report is critical for its success.

 

The conference will be held at the University of Chicago Gleacher Center in downtown Chicago.  Participants will be responsible for their own travel and lodging.

 

After the conference, the editors will decide which proposals remain in contention for Stage 2 of the REP process.  Authors of these proposals will then have the opportunity to revise their proposals and resubmit to the journal, at which point they will be formally reviewed as registered report proposals (Stage 2).

 

In Stage 2, editors, reviewers and authors will work towards an acceptable “Registered Report.” We expect that only a subset of reports will eventually be given in-principle acceptance as a Registered Report.  Manuscripts that do not pass Stage 2 may be submitted to JAR as a regular manuscript if the editors’ feedback indicates they show some promise of ultimate publication.

 

In Stage 3, editors and referees will evaluate whether the authors have executed their planned analyses, whether these analyses conform to the proposal, and whether the authors’ additional analyses and their interpretations are appropriate given the realization of the data.  Manuscripts that pass Stage 3 will be published in a regular issue at JAR.  Manuscripts rejected in Stage 3 cannot be resubmitted to JAR.

 

As noted in our 2017 call for papers, the Registered Report process encourages researchers to engage in innovative research and to gather new data because the realization of the data and results of the analysis do not affect the evaluation of the Registered Report.  Authors of proposals that have received in-principle acceptance can undertake the hard work of data gathering without concern that their Registered Report will be rejected simply because the data did not support their hypotheses.  However, we emphasize that, in Stage 2, our aim is to accept only proposals whose results are interpretable and insightful regardless of outcome.

 

The process also helps readers evaluate the strength of the empirical evidence being reported, because the authors have no ability to modify their hypotheses or planned analyses after observing their data, and have no publication incentive to distort unplanned analyses in order to support their hypotheses.  As a result, this process encourages replications of well‚Äźknown results with new data that have since become available.