Call For Papers

The MIT Asia Conference in Accounting encourages submission of manuscripts in English in all areas of accounting and corporate governance, without limitations on research methods. Manuscripts that develop new ideas or theories, attempt to advance our understanding of real-world phenomena, and/or address pressing managerial and policy issues will be encouraged. The research does not have to be Asia-centric; it can be global in focus and application.

Suggested areas for submissions include, but are not limited to, the following:

  • Broadly, the causes and consequences of accounting policy choice, particularly given the unique institutional environments (e.g., media restrictions) and cultural context (e.g., prevalence of informal or relational contracting) in Asian countries
  • Differences and similarities in accounting and financial reporting practice across major Asian economies such as China, India, and Indonesia, and their implications for international and domestic capital allocation decisions
  • The impact of non-market factors, particularly political considerations, on accounting policy choice and on the uses of financial reports
  • Emerging practices in corporate governance, particularly with respect to the development and professionalization of auditing, financial analysts, and corporate boards, and the implications of these practices for financial reporting
  • The factors influencing the growth and development of accounting standards in Asian countries, including IFRS harmonization efforts and the role of political coalitions and lobbying in accounting standard-setting
  • The impact of globalizing accounting standards, including IFRS harmonization efforts, on financial reporting practice
  • The impact of changing financial regulations, such as those intended to facilitate capital market efficiency and fairness, on accounting standards and financial reporting practice
  • Book-tax conformance and its implications for accounting standards and financial reporting practice
  • Accounting practice in innovative and entrepreneurial contexts such as start-ups, rural businesses, and industrial and farming cooperatives
  • The differential role of executive compensation in addressing principal-agent problems in Asian businesses
  • The relation between accounting numbers and debt financing, particularly given differential legal and enforcement climates
  • Measures of earnings quality in financials of Asian businesses to the extent that they differ from measures traditionally used in the accounting literature
  • Financial reporting and corporate governance issues in public and private family firms
  • The roles of accounting controls, budgeting, cost accounting, incentive contracting, and internal auditing and control in firms with different corporate governance environments
  • Performance evaluation and measurement, target costing, transfer pricing and other management accounting and control issues in intra- and inter-organizational settings