Summary: The conference will focus on research that addresses the roles of financial reporting, internal control, and auditing in corporate governance in the U.S. and internationally. We particularly seek research that - Examines the economic determinants of accruals and the pricing of accruals - Explores the impact of regulation on financial reporting - Tests the effect of regulation on corporate governance and on agency costs - Examines the role of disclosure and recognition in corporate governance (e.g., the impact of expensing versus disclosing of stock options on incentive compensation and on other governance practices) - Describes and tests tradeoffs between taxes and governance (e.g., tax- book conformity) - Furthers our understanding of the relations among financial reporting, regulation, and executive compensation - Provides insights into the use of internal control systems to reduce agency costs - Explores the impact of U.S. and international standard setting on the determinants of accruals over time and in the cross-section [gemäß den Informationen des Anbieters - according to site editor's information] The website is no longer available.

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