Best Dissertation Award

 

The Financial Accounting and Reporting Section seeks to advance financial accounting and reporting research by recognizing and rewarding outstanding work of junior colleagues. Accordingly, a Best Dissertation Award is given each year to recognize the author of an outstanding financial accounting/reporting dissertation completed during the previous year. Submitted dissertations are judged by an Awards Committee appointed by the President of the Section. In selecting the award recipient, the Awards Committee considers the importance of the financial accounting/reporting issue, the quality of execution of the study, and the contribution of the research.

The Best Dissertation Award carries with it a $1,500 cash prize for the winner and an engraved plaque for both the winner and the dissertation chair. The winner is announced and recognized at the Section's next Midyear Meeting after the submission date.

Rules and Submission Procedures

The completed dissertation must have been defended during the most recently ended calendar year. The author of the dissertation must be a member of the Financial Accounting and Reporting Section.

Authors wishing to be considered for the award should submit the following materials to the Awards Committee Chair NO LATER THAN September 1st for dissertations defended during the previous calendar year:

  1. A detailed dissertation abstract in WORD or PDF format, not to exceed 7 pages. The abstract should explain the research question addressed in the dissertation, the importance of the research, how the dissertation builds on prior work, methodologies, and research results, and as appropriate, samples and hypotheses.
  2. A letter from the dissertation committee's chair (in Word or PDF format), not to exceed 2 pages, attesting that the completed dissertation was defended during the most recently ended calendar year, and providing the dates that the student defended and graduated. This letter may be in the form of a nomination and may include an assessment of the importance and quality of the work.
  3. The complete dissertation in PDF format.

The nominee's dissertation chair should submit the required materials as an email attachment by the deadline to the Chair of the FARS Best Dissertation Award Committee:

Chair of the FARS Best Dissertation Award — Sudipta Basu (Sudipta.basu@temple.edu)

FARS Best Dissertation Award Winners

2023 Austin Moss
University of Colorado Boulder
PhD from University of Iowa
Paul Hribar, Co-Chair
University of Iowa
Clare Wang, Co-Chair
University of Colorado Boulder
How Do Brokerages' Digital Engagement Practices Affect Retail Investor Information Processing and Trading
2022 Andrea Tillet
Florida State University Zahn Bozanic
Florida State University (Chair)
 
Honorable Mention:
Rosy Xu, University of Miami; now at CUHK
Fabrizio Ferri, University of Miami (Chair)
Revenue Recognition Comparability
 
 
 
Corporate Fake News: Determinants, Market Consequences, and Corporate Disclosure Strategies
2021 Miao Liu
University of Chicago
Christian Leuz, Chair
Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach
2020 (Co-winners)
Elia Ferracuti
University of Utah
Steve Stubben, Chair

John Keppler
University of Pennsylvania
Chrisopher Armstrong, Chair
How do Managers Mitigate Uncertainty about Demand and Supply Conditions?




Private Communication among Competitors and Public Disclosure
 2019 Stephen Glaeser
University of Pennsylvania
Robert Holthausen and Christopher Armstrong, Co-chairs 
The Effects of Proprietary Information on Corporate Disclosure and Transparency: Evidence from Trade Secrets
 2018 Ethan Rouen
Columbia University
Trevor Harris and Fabrizio Ferri, Co-chairs
Rethinking Measurement of Pay Disparity and its Relation to Firm Performance
 2017 (Co-winners)
Danqi Hu
University of Toronto
Ole-Kristian Hope, Chair

Brandon Gipper
University of Chicago
Christian Leuz, Chair
Does the Public Availability of Market Participants' Trading Data Affect Firm Disclosure? Evidence from Short Sellers.



The Economic Effects of Mandating Expanded Compensation Disclosures
2016 Andrew Sutherland
University of Chicago
Christian Leuz, Chair
The Economic Consequences of Borrower Information Sharing: Relationship Dynamics and Investment
2015 (Co-winners)
Jivas Chakravarthy
Emory University
Shivaram Rajgopal, Chair

Lindsey Gallo
University of Maryland
Rebecca Hann, Chair
The Ideological Homogenization of the FASB






The more we know about fundamentals, the less we agree on price? Evidence from earnings announcements
2014 (Co-winners)
Jeremy Michels
University of Colorado, Boulder
Bjorn Jorgensen, Chair

Youli Zou
University of Toronto
Ole-Kristian Hope, Chair
Essays on Disclosure







Strategic Entry Decisions, Accounting Signals, and Risk Management Disclosure
2013 Kristina M. Rennekamp
Cornell University
Robert Libby, Chair
The Complexity of Qualitative Accounting Disclosures: Managers' Choices and Investors' Reactions
2012 Anna Costello
University of Chicago
Douglas Skinner, Chair
Mitigating Incentive Conflicts in Inter-Firm Relationships: Evidence from Long-Term Supply Contracts
2011 Nemit Shroff
University of Michigan
Michelle Hanlon and Russell Lundholm,
co-Chairs
Managerial Investment and Changes in GAAP: An Internal Consequence of External Reporting
2010 Reining Chen
Ohio State University
Anne Beatty, Chair
Information Asymmetry and Capital Structure: Evidence from Regulation FD
2009 Sarah L. C. Zechman
The Wharton School
Catherine Schrand, Chair
The Relation between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
2008 (Co-winners)
Karthik Ramanna
Massachusetts Institute of Technology
Ross L. Watts, Chair

Ewa Sletten
Northwestern University
Thomas Lys, Chair
The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting




The Effect of Stock Price on Discretionary Disclosure
2007 Sharon Katz
Columbia University
Bjorn Jorgensen, Chair
Earnings Management and Conservatism in the Transition between Private and Public Ownership: The Role of Private Equity Sponsors
2006 Isabel Yanyan Wang University of Georgia

Linda Bamber, Chair
Private Earnings Guidance and Its Implications for Disclosure Regulation
2005 Yvonne Lu
Stanford University
William Beaver, Chair
Earnings Management and Securities Litigation
2004 Tzachi Zach
University of Rochester
Ross L. Watts, Chair
Inside the 'Accrual Anomaly'
2003 Michelle Hanlon
The University of Washington
Terry Shevlin, Chair
The Persistence and Pricing of Earnings,Accruals and Cash Flows when Firms Have Large Book-Tax Differences
2002 Stan Markov
University of Rochester
Ross L. Watts, Chair
Financial Analyst Stock Recommendations and Earnings Forecast Revisions
2000 Joseph D. Piotroski
University of Michigan
Russell J. Lundholm, Chair
The Impact of Discretionary Segment Reporting Behavior on Investor Beliefs and Stock Prices
1999 Hong Xie
University of Iowa
Dan Collins and Mort Pincus, co-Chairs
Are Discretionary Accruals Mispriced? A Reexamination

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

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. 

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).