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 (

FARS Best Paper Award Winners


'The Economic Consequences of Accounting Standards: Evidence from Risk-Taking in Pension Plans"
Divya Anantharaman, Rutgers University and Elizabeth Chuk, University of Califorina, Irvine


“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


Capital Market Effects of Media Synthesis and Dissemination: Evidence from Robo-Journalism
Beth Blankespoor, Ed deHann, and Christina Zhu
Review of Accounting Studies, 2018


Run EDGAR Run: SEC Dissemination in a High-Frequency World
Jonathan Rogers, Doug Skinner and Sarah Zechman
Journal of Accounting Research, 2017


The Determinants and Consequences of Information Acquisition via EDGAR
Michael S. Drake, Darren T. Roulstone and Jacob R. Thornock
Contemporary Accounting Research, 2015


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


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


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


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


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


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


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



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


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


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


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


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


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


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


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


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


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.”

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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. 

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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).