The purpose of this workshop is to promote the application of economic analysis in accounting research.

Economic modelling is an important research tool to understand the effect of information on decisions and their economic consequences in firms and markets. It offers the potential to gain specific insights into accounting procedures and institutions and helps build rigorous theories with hypotheses that can be empirically tested. Economic modelling has been successfully used to study a wide variety of topics that are related to information asymmetry and potential conflicts of interests between individual decision makers, firms, and markets. The models provide convenient structures to analyse current issues in financial accounting, managerial accounting, auditing, and corporate governance.

Participants are invited to present their own work in the field, to provide a formal discussion of papers presented by other participants, and to attend presentations and participate in the discussions. The benefit of participation is to present and receive feedback to own research, to be on the forefront of the research, and to discuss challenges in economic analyses.

Call for papers

Research papers covering any topics in financial and managerial accounting, auditing, and tax are welcome. The following list provides examples of areas of particular interest:

• Economic consequences of accounting methods
• Corporate disclosure of financial and nonfinancial information
• Accounting information and capital markets
• Accounting standards and standard setting
• Economics of auditing and audit markets
• Economics of enforcement and oversight
• Contracting use of accounting information
• Performance evaluation and performance measures
• Management incentives and compensation
• Internal controls and corporate governance
• Accounting and taxes.

While the focus of this Workshop is on papers that use economic modelling, empirical papers that are strongly based on economic theory and test economic theories are also welcome.

It is intended that each paper accepted for presentation will be assigned a discussant to enhance a thorough discussion of the papers.

It is intended that each paper accepted for presentation will be assigned a discussant to enhance a thorough discussion of the papers.

Submissions should be made by March 31, 2022.

All submissions must be in English. Only full paper submissions will be considered.