Best Paper Award

The Financial Accounting and Reporting Section recognizes the desirability of promoting effective and mutually beneficial interaction among academic and practicing members. This interaction occurs at Section activities and through research performed by Section members.

The Best Paper Award is intended to enhance such interaction and provide an incentive for researchers to focus their efforts on topics relevant to the practicing profession and standard-setters. The award will be made to the author(s) of a financial accounting and reporting paper judged to best reflect the tradition of academic scholarship and be of relevance to problems facing the accounting profession and standard-setters.

The Best Paper Award carries with it a $1,500 cash prize and engraved plaques for the authors of the winning paper. 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

Papers must have been published within the five calendar years (2013-2017) prior to the award year. At least one author of the paper must be a member of the Financial Accounting and Reporting Section.

Papers not selected for the award may be re-submitted for nomination in subsequent years, subject to the five-year limitation.

Papers will be judged by an Awards Committee appointed by the President of the Section.

A paper nominated shall be accompanied by a letter, preferably by a non-author of the paper, explaining the basis for the nomination.

To submit a nomination, e-mail a pdf file of the nominated paper and an accompanying nomination letter to the Chair of the Best Paper Award Committee by March 1, 2018:

Chair of the FARS Best Paper Award Committee – Gwen Yu (gwyu@umich.edu)

FARS Best Paper Award Winners

2017

The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter.
Elizabeth Blankespoor, Gregory S. Miller, and Hal D. White
The Accounting Review, 2014

2016

Adopting a Label: Heterogeneity in the Economic Consequences around IAS/IFRS Adoptions
Holger Daske, Luzi Hail, Christian Leuz and Rodrigo Verdi.
Journal of Accounting Research, 2013

2015

Executive Overconfidence and the Slippery Slope to Financial Misreporting
Catherine Schrand and Sarah L. Zechman.
Journal of Accounting and Economics, 2011

2014

Cost of Capital and Earnings Transparency
Mary Barth, Yaniv Konchitchki, and Wayne Landsman
Journal of Accounting and Economics, 2013

2013

A Convenient Scapegoat: Fair Value Accounting by
Commercial Banks during the Financial Crisis
Brad Badertscher, Jeffrey J. Burks, and Peter D. Easton
The Accounting Review, 2012

2012

Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset Backed Commercial Paper Conduits and FIN 46
Daniel A. Bens and Steven J. Monahan
Journal of Accounting Research, 2008

2011

Financial Instruments and Institutions: Accounting and Disclosure Rules
Stephen G. Ryan
John Wiley & Sons, 2007

2010

Restoring Trust after Fraud: Does Corporate Governance Matter?
David B. Farber
The Accounting Review, 2005

2009

Earnings Momentum and Earnings Management
James N. Myers, Linda A. Myers, and Douglas J. Skinner
Journal of Accounting, Auditing & Finance, 2007

2008

Which Approach to Accounting for Employee Stock Options Best Reflects Market Pricing?
Wayne R. Landsman, Ken V. Peasnell, Peter F. Pope, and Shu Yeh
Review of Accounting Studies, 2006

2007

Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted EPS
Carol Marquardt and Christine Wiedman
Journal of Accounting Research, 2005

2006

The Economic Implications of Corporate Financial Reporting
John R. Graham, Campbell R. Harvey, and Shiva Rajgopal
Journal of Accounting and Economics, 2005

2005

The Balance Sheet as an Earnings Management Constraint
Jan Barton and Paul J. Simko
The Accounting Review, 2002

2004

Disclosure Practices, Enforcement of Accounting Standards and Analysts' Forecast Accuracy: An International Study
Ole-Kristian Hope
Journal of Accounting Research, 2003

2003

Management's Incentives to Avoid Negative Earnings Surprises
Dawn Matsumoto
The Accounting Review, 2002

2000

Option Pricing-Based Bond Value Estimates and a Fundamental Components Approach to Account for Corporate Debt
Mary Barth, Wayne Landsman, and Richard Rendleman Jr.
The Accounting Review, 1998

(Co-winners)

Does EVA® beat Earnings? Evidence on Associations with Stock Returns and Firm Values
Gary C. Biddle, Robert M. Bowen, and James S. Wallace
Journal of Accounting and Economics, 1997

Comprehensive Income Reporting and Analysts' Valuation Judgments
Patrick Hopkins and D. Eric Hirst
Journal of Accounting Research, 1998

President's Letter


 

Dear Visitors and FARS Members,

The Financial Accounting and Reporting Section (FARS) is comprised of academics and practitioners from around the world who are interested in financial reporting and analysis. The membership is diverse. Our academic members conduct research on topics ranging from voluntary disclosure, standard setting, earnings management, and firm valuation. The research methods employed by our diverse membership also are quite varied, and include archival, experimental, survey, analytic, and case methodologies. The classes we teach consistent of introductory financial reporting, theoretical concepts of financial reporting, intermediate financial reporting, advanced financial reporting, and financial statement analysis. We are a section with breadth and depth. 

 

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Journal

Journal of Financial Reporting

The Journal of Financial Reporting (JFR) is the academic journal of the Financial Accounting and Reporting Section of the American Accounting Association. JFR’s target audience is financial reporting researchers. JFR will publish two regular issues each year. JFR will also occasionally publish themed issues dedicated to studies that launch a new question or move the literature forward in an existing area.

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Research

Research Objectives:

  • A. to encourage, facilitate, and publicize research in financial accounting and reporting.
  • B. to communicate interests, intentions, and actual work-in-process in the area.
  • C. to identify areas in need of research.
  • D. to provide opportunities for public exposure of research results through AAA meetings (annual, regional, and special meetings devoted solely to financial accounting and reporting) and publications (including working papers and a separate journal for financial accounting and reporting, if warranted).