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 recipient is announced and recognized at the Section's next Midyear Meeting after the submission date. Rules and Submission Procedures Papers must have been published within the five calendar years (2017-2021) 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 September 1st. Chair of the FARS Best Paper Award Committee – Edwige Cheynel (Cheynel.edwige@gmail.com) FARS Best Paper Award Winners 2023 'The Economic Consequences of Accounting Standards: Evidence from Risk-Taking in Pension Plans" Divya Anantharaman, Rutgers University and Elizabeth Chuk, University of Califorina, Irvine 2022 “Earnings Expectations and Employee Safety” Published in Journal of Accounting and Economics, 2017,Judson Caskey, University of California, Los Angeles, Bugra Ozel, University of Texas at Dallas 2021 Capital Market Effects of Media Synthesis and Dissemination: Evidence from Robo-Journalism Beth Blankespoor, Ed deHann, and Christina Zhu Review of Accounting Studies, 2018 2020 Run EDGAR Run: SEC Dissemination in a High-Frequency World Jonathan Rogers, Doug Skinner and Sarah Zechman Journal of Accounting Research, 2017 2019 The Determinants and Consequences of Information Acquisition via EDGAR Michael S. Drake, Darren T. Roulstone and Jacob R. Thornock Contemporary Accounting Research, 2015 2018 Do the FASB’s Standards Add Shareholder Value? Urooj Khan, Bin Li, Shiva Rajgopal, and Mohan Venkatachalam The Accounting Review, 2018 Inside the ‘Black Box’ of Sell-Side Financial Analysts Lawrence Brown, Andrew Call, Michael Clement, and Nathan Sharp Journal of Accounting Research, 2015 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 Kristi Rennekamp 2023-2024 FARS Section President Dear FARS Members and Visitors, The Financial Accounting and Reporting Section was created in 1993 with 49 members as a provisional section of the AAA. The section has since grown to around 1,500 members from around the world! As we head into our 30th year, this is truly an exciting time to be involved with FARS. In just the past few years, the section has launched initiatives with a focus on (1) integrating research and practice, (2) mentoring junior faculty, and (3) prioritizing diversity and inclusion. This year we will continue these initiatives and look for ways to expand them further in order to best serve our section members. The mission of FARS is enduring, and calls for us “to give greater attention to financial accounting and reporting, and to improve the effectiveness and efficiency of education, research, and professional practice by: (1) disseminating and evaluating teaching methods and materials; (2) encouraging, facilitating, and publicizing research interests and projects; and (3) creating opportunities for interchange and cooperation between academics and practitioners.” Continue Reading Journal The Journal of Financial Reporting (JFR) is the academic journal of the Financial Accounting and Reporting Section of the American Accounting Association. Learn More Research Call for Participants FARS and JFR 3rd Annual Research Proposal Conference (Remote Format) September 21–22, 2023 FARS 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).
