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 recipient 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: 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. 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. 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.” 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).
