Objectives

The objective of this Section is 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.

2019 - 2020 Officers

President's Letter

Dear FARS Members and Visitors,

The Financial Accounting and Reporting Section represents a diverse set of academics who employ numerous research and teaching approaches to further our understanding of how financial reporting shapes the way our world works. We operate to achieve objectives related to research, education and professional practice of financial reporting and analysis.

A Steering Board is responsible for the stewardship of the section. However, we rely crucially on volunteers, who serve in various roles in support of our mission. Our most recent annual and midyear meetings reflected the combined efforts of hundreds of members, who reviewed academic papers submissions, organized sessions, moderated, presented and served in numerous other roles. I am amazed at the level of commitment our members have to our profession.

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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).