Call for Papers
2018 PCAOB/JAR Conference



04 Oct 2018 – 05 Oct 2018, Washington, DC



The conference is organized by the PCAOB in conjunction with the Journal of Accounting Research (JAR).



OVERVIEW: The conference aims to foster rigorous economic research on audit-related topics including the economic impact of auditing and audit regulation on capital markets.



TOPICS: The conference organizers encourage the submission of papers about all aspects of auditing of corporations, as well as the impact of regulation and oversight. Papers may be theoretical, archival, or experimental in nature. Topics of interest include, but are not limited to:

– Market impact of audit regulation and oversight

– Economic effects of the application of audit standards to audits of emerging growth companies

– Applications of regulatory economics to auditing

– Role of the audit in capital formation and economic growth

– Industrial organization of the audit profession

– Political economy of auditing and accounting

– Economic and social incentives in auditing, including research on heuristics, biases, and social networks

– Effects of multi-layered principal-agent relationships present in auditing

– Applications of behavioral economics to auditing, financial reporting, and the formulation of auditing standards

– Effects of audit and financial reporting failures on financial markets

– Economic and audit quality impacts of international regulatory audit reforms

– Applications of technology in audits and audit regulation

– Proxies for and indicators of audit quality and their potential usage and impact



The conference organizers also encourage the submission of papers of relevance to post-implementation review of PCAOB rules and standards, economic analysis in standard setting, topics included on the PCAOB's research agenda, and other issues of relevance to the PCAOB mission which, under the Sarbanes-Oxley Act, is to protect the interests of investors and further the public interest in the preparation of informative, accurate, and independent audit reports.



DUAL SUBMISSION PROCESS: At your discretion, a paper submitted to the 2018 Conference on Auditing and Capital Markets also may be considered for publication by JAR free of charge. The rules for this dual submission process are as follows:

1. You must explicitly indicate that you are interested in being considered for publication by JAR.

2. At the discretion of the JAR editors, a small number of dual submissions will be invited to submit to JAR. JAR will waive the fee on these submissions and only these submissions will be formally reviewed. The authors will receive a decision from JAR, including one or more referee reports. All other conference submissions will not be considered as a submission to JAR and will not receive a referee report.

3. Papers submitted for dual consideration must not be already under review by JAR or another journal, or previously rejected by JAR.

4. In the event that a dual submission that has been invited is subsequently rejected, its authors have the option to submit a future version of the paper to JAR without prejudice. At that point, it is considered a normal JAR submission.

5. While under consideration as a dual submission for the 2018 Conference on Auditing and Capital Markets and invitation by JAR, a paper may not be submitted to another journal (or JAR) until the author has been notified whether or not the paper will be invited for reviewing at JAR. Authors should expect to hear by mid-September.



PAPER SUBMISSION DETAILS: Please send a PDF version of your working paper, with a separate title page to facilitate a blind-review, by July 13, 2018, to ERA@pcaobus.org specifying "PCAOB/JAR Conference" in the subject line. Please indicate if you would like your paper also to be considered for dual submission and publication by JAR.



The PCAOB will reimburse presenters and discussants reasonable travel expenses and accommodations.



PROGRAM COMMITTEE MEMBERS:

Luigi Zingales (Chair) – University of Chicago and PCAOB

Philip Berger – University of Chicago

Mark DeFond – University of Southern California

Angela Gore – George Washington University

Rachel Hayes – University of Utah

Steven Kachelmeier – University of Texas at Austin

Robert Knechel – University of Florida

Christian Leuz – University of Chicago

Gregor Matvos – University of Texas at Austin

Maureen McNichols – Stanford University

Michael Minnis – University of Chicago

Miguel Minutti-Meza – University of Miami

Adair Morse – University of California, Berkeley

Karen Nelson – Texas Christian University

Mark Peecher – University of Illinois at Urbana-Champaign

Haresh Sapra – University of Chicago

Antoinette Schoar – Massachusetts Institute of Technology

Joe Schroeder – Indiana University

Douglas Skinner – University of Chicago

Eugene Soltes – Harvard University

Suraj Srinivasan – Harvard University

Ann Vanstraelen – Maastricht University

Rodrigo Verdi – Massachusetts Institute of Technology

Michael Willenborg – University of Connecticut



CONFERENCE ATTENDANCE: Attendance is free and by invitation only. Academics interested in receiving an invitation should contact the conference organizers at ERA@pcaobus.org