Accounting Theory Summer School

The Accounting and Economics Society (AES) is pleased to announce its 4th summer school on Theoretical and structural estimation research in accounting. The summer school is co-organized by the AES and New York University and will take place at New York University in New York City from August 6 to August 8, 2024.

The objective of the summer school is to provide an introduction to accounting theory and structural estimation, in a manner that is self-contained for researchers from various backgrounds. The sessions are designed for PhD students and researchers with or without prior experience in the methods, who are interested in empirical research as well as in theoretical research. We invite PhD students in accounting and other related disciplines and faculty members to participate.

In addition to the lectures and classes, the summer school will also offer informal social hours and plenty of opportunities for participants to discuss their current research with other participants, the speakers, and the accounting faculty at NYU. Lunch and a reception and dinner on the last day will be provided on all days.

See the links below for the required reading list (syllabus), agenda, and participant list:

  • Syllabus
  • Agenda - TBA
  • Participant List - TBA



If you would like to attend the summer school, please register here before Thursday, July 18th. Given space constraints, we may have to close registration before then if we reach capacity. There is a registration fee of $200 to cover administration and incidentals. The registration is fully refundable if canceled before July 18th.



Daily Schedule:

Each day of the summer school will have four class sessions of 90 minutes focused on one topic. See the topics and daily schedule below:

 TopicLed By
Day 1       Voluntary disclosureIlan Guttman (New York University)
Day 2Earnings ManagementJudson Caskey (UCLA)
Day 3Structural EstimationJeremy Bertomeu (Washington University)
8:30 am - 9:30 am Breakfast
9:30 am - 11:00 amSession 1 
11:00 am - 11:30 amBreak 1 
11:30 am - 1:00 pmSession 2
1:00 pm - 2:00 pmLunch
2:00 pm - 3:30 pmSession 3
3:30 pm - 4:00 pmBreak 2 
4:00 pm - 5:30 pmSession 4
5:30 pm - 8:00 pmReception and Dinner *Day 3 Only


The conference will take place at NYU Stern School of Business. Address: NYU Kaufman Management Center, 44 West 4th Street, New York, NY 10012

Travel Guide


Dorm Housing:

The summer school offers subsidized accommodation at NYU dorms ($130 a night for a single room, or $85 a night for a shared room – availability is limited and will be assigned on a first-come basis). There will be additional recommended hotels with blocked rooms in the area. The dorm blocks bookings must be made before June 24th and are fully refundable if canceled before then. DORM BOOKING IS NOW CLOSED.


Additional AES Events:

The summer school will be followed by the inaugural AES conference, on August 9-10, and the junior theory conference, on August 11, 2024. While these are separate events, the summer school participants are highly encouraged to participate in both the conference (subsidized registration rated to PhD students) and the junior theory conference (no registration fee). For more information about these two events, please visit the AES conference website or the AES website