About Financial Accounting and Reporting Section

President's Letter

Dear FARS Members and Visitors,

The Financial Accounting and Reporting Section represents a diverse group of academics who, using a variety of research and teaching approaches, deepen our understanding of how financial reporting shapes the business world. We aim to advance research, education and professional practice of financial reporting and analysis.

Our Steering Board is responsible for the stewardship of the section. In these uncertain times, FARS’s leadership and its Steering Board are committed to meeting our members’ needs and maintaining the vibrancy of the section. However, to do that, we rely crucially on volunteers. For example, the research coordination of the annual meeting earlier this month reflected the outstanding voluntary efforts of Gauri Bhat and Urooj Khan—our sincere thanks to both of them. That meeting, as well as the very successful midyear meeting in Nashville on January 23–25, 2020, also reflected the combined efforts of hundreds of members, who submitted papers, reviewed submissions, organized sessions, moderated, and presented. Please consider volunteering for the section when our “call for volunteers” comes out later this year.

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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

Call for Papers

FARS and Journal of Financial Reporting Research Methods Virtual Mini-Conference

January 21, 2021

Submission Deadline: October 15, 2020

Accounting Organizations & Society

Conference on Accounting for Sustainability and Climate Change

Fall 2022 - Chicago

Submission Deadline: June 15, 2022

Midyear Meeting

PowerPoint Slides from FASB Update at 2021 FARS Midyear Meeting

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).