Financial Accounting and Reporting Section

Best Dissertation Award


The Financial Accounting and Reporting Section seeks to advance financial accounting and reporting research by recognizing and rewarding outstanding work of junior colleagues. Accordingly, a Best Dissertation Award is given each year to recognize the author of an outstanding financial accounting/reporting dissertation completed during the previous year. Submitted dissertations are judged by an Awards Committee appointed by the President of the Section. In selecting the award recipient, the Awards Committee considers the importance of the financial accounting/reporting issue, the quality of execution of the study, and the contribution of the research.

The Best Dissertation Award carries with it a $1,500 cash prize for the winner and an engraved plaque for both the winner and the dissertation chair. The winner is announced and recognized at the Section's meeting during the AAA Annual Meeting in year of the award.

Rules and Submission Procedures (2016)

The completed dissertation must have been defended during calendar year 2015. The author of the dissertation must be a member of the Financial Accounting and Reporting Section.

Authors wishing to be considered for the award should submit the following materials to the Awards Committee Chair NO LATER THAN March 18, 2016:

  1. A detailed dissertation abstract in WORD or PDF format, not to exceed 7 pages. The abstract should explain the research question addressed in the dissertation, the importance of the research, how the dissertation builds on prior work, samples, hypotheses, methodologies, and research results.
  2. A letter from the dissertation committee's chair (in Word or PDF format), not to exceed 2 pages, attesting that the completed dissertation was defended during 2015. This letter may be in the form of a nomination and may include an assessment of the importance and quality of the work.
  3. The complete dissertation in PDFformat.

The nominee’s dissertation chair should submit the required materials as an email attachment by March 18, 2016, to the Chair of the Best Dissertation Award Committee:

Chair of the FARS Best Dissertation Award — Judson Caskey (


FARS Best Dissertation Award Winners


Jivas Chakravarthy
Emory University
Shivaram Rajgopal, Chair

Lindsey Gallo
University of Maryland
Rebecca Hann, Chair


The Ideological Homogenization of the FASB


The more we know about fundamentals, the less we agree on price? Evidence from earnings announcements


Jeremy Michels
University of Colorado, Boulder
Bjorn Jorgensen, Chair

Youli Zou
University of Toronto
Ole-Kristian Hope, Chair


Essays on Disclosure


Strategic Entry Decisions, Accounting Signals, and Risk Management Disclosure


Kristina M. Rennekamp
Cornell University
Robert Libby, Chair

The Complexity of Qualitative Accounting Disclosures: Managers' Choices and Investors' Reactions


Anna Costello
University of Chicago
Douglas Skinner, Chair

Mitigating Incentive Conflicts in Inter-Firm Relationships: Evidence
from Long-Term Supply Contracts


Nemit Shroff
University of Michigan
Michelle Hanlon and Russell Lundholm, co-Chairs

Managerial Investment and Changes in GAAP: An Internal Consequence of External Reporting


Reining Chen
Ohio State University
Anne Beatty, Chair

Information Asymmetry and Capital Structure: Evidence from Regulation FD


Sarah L. C. Zechman
The Wharton School
Catherine Schrand, Chair

The Relation between Voluntary Disclosure and Financial Reporting:
Evidence from Synthetic Leases


Karthik Ramanna
Massachusetts Institute of Technology
Ross L. Watts, Chair

Northwestern University
Thomas Lys, Chair

The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting

The Effect of Stock Price on Discretionary Disclosure


Sharon Katz
Columbia University
Bjorn Jorgensen,Chair

Earnings Management and Conservatism in the Transition between Private and Public Ownership:The Role of Private Equity Sponsors


Isabel Yanyan Wang
University of Georgia
Linda Bamber,Chair

Private Earnings Guidance and Its Implications for Disclosure Regulation


Yvonne Lu
Stanford University
William Beaver, Chair

Earnings Management and Securities Litigation


Tzachi Zach
University of Rochester
Ross L. Watts, Chair

Inside the ‘Accrual Anomaly’


Michelle Hanlon
The University of Washington
Terry Shevlin,Chair

The Persistence and Pricing of Earnings, Accruals and Cash Flows when Firms Have Large Book-Tax Differences


Stan Markov
University of Rochester
Ross L. Watts,Chair

Financial Analyst Stock Recommendations and Earnings Forecast Revisions


Joseph D. Piotroski
University o fMichigan
Russell J.Lundholm,Chair

The Impact of Discretionary Segment Reporting Behavior on Investor Beliefs and Stock Prices


Hong Xie
University of Iowa
Dan Collins and Mort Pincus,co-Chairs

Are Discretionary Accruals Mispriced? A Reexamination

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