As financial markets integrate and business operations diversify, the need for adoption of common global accounting practices intensifies. Heightening this need further are inadequacies in reporting systems that sometimes undermine the credibility of published financial data. Incidences of inadequate reporting in turn have brought a call for research on how to align the content and presentation of corporate financial statements better with the interests of those statements’ users.
The AF conference is a forum of communication for academics, researchers, practitioners, and policymakers in the areas of accounting and finance. Through its broadly defined scope, we welcome research in areas such as accounting history, finance, financial reporting and communication methodologies, interdisciplinary perspectives on accounting, management control, and public sector financial management. The AF conference provides an outlet for high-quality, refereed, empirical research on all aspects of accounting and finance. Purely theoretical research with the potential for empirical applications and in-depth literature reviews also are welcome.