ACTUALITÉS ET ÉVÉNEMENTS EXTERNES

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Join the American Accounting Association’s International Accounting Section (IAS) for the 2026–2027 Webinar Series, which brings timely research and scholarly exchange to the international accounting research community.

Each month, a leading scholar will join Professor David Godsell to share their research and insights on important topics in international accounting. The series provides an opportunity to exchange ideas, foster scholarly dialogue, and strengthen connections across the global accounting community throughout the academic year.

To view the webinar schedule, access the research papers, and register for each webinar, visit https://giesbusiness.illinois.edu/news-and-events/aaa-international-accounting-section-2026-2027-webinar-series

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On behalf of the International Accounting Section (IAS) of the American Accounting Association (AAA), I invite you to join us for the second of eight webinars in the 2026–2027 AAA IAS Webinar Series.

Our second webinar features Ray Ball of the University of Chicago, who will present his working paper, Some Thoughts on International Accounting Research.

Thursday, October 13 | 11 am US Eastern Time

Abstract: 
This essay discusses some thoughts that emerged from looking back on three decades of researching international accounting. First, and most obviously, the literature has grown substantially in volume and in sophistication over that time. Second, for good reason there has been a tendency to focus on international differences, especially but not entirely before the advent of International Financial Reporting Standards (IFRS), whereas among market economies there are fundamental similarities that make the differences seem comparatively superficial. Third, accounting is an institution that has evolved in countries jointly with their firms and markets, the implication being that it is not possible to identify separate effects on aggregate welfare of innovations in accounting and innovations in complementary institutions. The essay is a brief "thought piece," not an overview like my previous article in this journal [Ball (2016)]. It is a personal reflection that draws heavily on my own research and consequently-as already will be evident from the previous sentence-it contains an immodestly large number of self citations.

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THE ARCHITECTURE OF CREDIT

Accounting, Trust and Institutions across History

MESSINA, ITALY | 23–24 SEPTEMBER 2027

The Accounting History Review Annual Conference returns to Messina on 23–24 September 2027, hosted at the Polo Culturale UniMe, in the heart of the city. Housed in the former Bank of Italy building, the venue has inspired the theme of this year's conference. Historically associated with banking, credit and financial institutions, the building is now a university space for culture, research an the pursuit of knowledge. This setting invites reflection on the historical relationships between accounting, credit and trust, and on the institutions through which economic and social relationships have been organised, sustained, and transformed over time.

Credit has long depended on ways of recording, measuring and assessing obligations, and on the capacity of individuals and organisations to establish trust across time and distance. Accounting practices have been central to these processes, making debts and claims visible, supporting judgements about creditworthiness, documenting commitments, and providing information through which trust and reputation could be built, challenged or restored. Credit, in turn, has developed within changing institutional settings shaped by banks, businesses, governments, courts, professions, families, communities and other organisations.

Taking this broad perspective, the conference welcomes historical research examining how accounting has interacted with credit, trust, and institutions across different periods, geographical settings, and organisational contexts.

KEY DATES AND SUBMISSIONS | Submit abstracts and papers to [email protected]

Extended Abstract Due: 16 APRIL 2027

Decision Made: 7 MAY 2027

Full or Short Paper: 16 JULY 2027

Conference: 23–24 SEPT 2027

Extended abstracts of 700–1,000 words (excluding references) should include author details, keywords, the research purpose, the methodological approach, preliminary findings or emerging arguments, and intended contributions. Short papers should be no less than 4,000 words, excluding references.

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The University of North Carolina Kenan-Flagler Business School is organizing its thirtieth annual tax symposium, designed to bring together leading tax scholars from economics, accounting, finance, law, political science, and related fields. The symposium will be held in Chapel Hill, beginning Friday morning, April 16th and ending at noon on Saturday, April 17th 2027, and will be hosted by the UNC Tax Center.  The goal is to bring together scholars from different areas who share a common interest in current tax research.

PAPER DETAILS: 

Papers should be well developed, but at a stage where they can still benefit from the group's discussion. We welcome research involving a wide variety of taxes, including taxes not based on income.

PAPER SUBMISSION PROCEDURE:

Please submit an electronic PDF version of the paper no later than December 15th 2026 to: [email protected]

We will select papers by February 1st 2027