2026 RAST–IASB Conference
04 Dec 2026 – 05 Dec 2026
University of British Columbia, Sauder School of Business

The Review of Accounting Studies (RAST), in collaboration with the International Accounting Standards Board (IASB), is pleased to announce the Call for Papers for the 2026 RAST–IASB Conference. The conference, themed “Information for Investors: Trends and Challenges,” will take place at the Sauder School of Business, University of British Columbia.

We invite submissions on all current topics in accounting, but specifically encourage submissions with specific focus on the following areas:

• How have changes in information sources and analytical tools over the past several decades affected how investors across jurisdictions use financial statement information? What impact have these changes had on investors’ research processes, and how are investors currently gathering and using information? To what extent does additional information replace or complement accounting information?
• What is the impact of the increased availability of tagged information on investor decision-making? How are investors using tagged data? Has XBRL tagging in financial statements led investors to broaden the portfolios of companies they follow?
• How does the use of accounting information vary across investor groups, particularly those that are under-researched (e.g., loan providers, bond investors, and active quant investors)? How does accounting shape the behavior of these groups across different sectors, such as large-listed companies versus small and medium-sized enterprises (SMEs)?
• How does accounting information influence how equity holders exercise their voting rights?
• How can standard setters better understand and respond to investors’ information needs? Which investor groups are regular users of accounting information, and which are more marginal users?

Submissions should align with RAST’s high standards of academic rigor.

Submission Details

• Submissions Open: January 1, 2026, 12:00 AM Pacific Time (PT).
• Submissions Close: May 22, 2026, 11:59 PM Pacific Time (PT).
• Notifications: Decisions will be communicated to authors by late August 2026.
• Best Paper Award: A cash prize of USD $5,000 will be awarded for the best paper, based on a vote of conference attendees.
• Other Opportunities: Papers not accepted for the conference may still be considered for publication in RAST.

Submission Process
Authors are invited to submit their papers through our conference website.
https://www.london.edu/faculty-and-research/accounting/review-of-accounting-studies

A submission fee of USD $500 applies and can be paid securely via the online portal.