Issue Information ‐ Request for Papers

• Published date: 01 March 2022
• Date: 01 March 2022
• DOI: http://doi.org/10.1111/1475-679X.12372

REQUEST FOR PAPERS

58th 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 confer-

ence 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 the-

ory, 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, im-

prove 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:

rIntegrate theory models and empirical tests into a single unified analysis;

rTest multiple empirical implications of a model;

rObtain proxies and other interpretable empirical constructs guided by theory;

rExplore the quantitative implications of models by calibrating complex models

from empirical evidence;

rUse a thoughtful empirical design to compare and assess competing theories;

rDevelop structural estimation models in which deep primitives of a model are

estimated;

rUse theory to reconcile multiple empirical puzzles or findings into a parsimo-

nious unified framework;

rDevelop 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, pa-

pers selected for inclusion in the conference are published in the annual confer-

ence issue in the spring of the year following the conference (the inclusion of con-

ference 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.

Papers should be submitted electronically through the links provided on the Jour-

nal of Accounting Research web site. The submission fee is $500.00. The deadline

for submission of papers is December 1, 2022.