Journal of Accounting & Economics
2025 Conference
November 13-15, 2025
| Thursday, November 13, 2025 | |
| 2:00 – 5:00 pm | Doctoral Consortium |
| 5:00 – 7:00 pm | WELCOME RECEPTION |
| Dim Sum House | |
| 3939 Chestnut Street | |
| Philadelphia, PA 19104 | |
| Friday, November 14, 2025 | |
| 8:00 – 8:50 am | REGISTRATION & BREAKFAST |
| Lower Lobby outside 350 Steinberg Hall–Dietrich Hall | |
| 8:50 – 9:00 am | Opening Remarks – Wayne Guay |
| 9:00 – 10:15 am | SESSION I – 350 Steinberg Hall–Dietrich Hall |
| Moderator | Joanna Wu |
| Paper | Auditing Smart Contracts |
| Authors | Wayne Landsman, Evgeny Lyandres, Edward Maydew, |
| Daniel Rabetti, and Che Zhang | |
| Discussant | Andreas Park |
| 10:15 – 10:45 am | Break – Lower Lobby Steinberg Hall–Dietrich Hall |
| 10:45- 12:00 pm | SESSION II – 350 Steinberg Hall–Dietrich Hall |
| Moderator | Ed deHaan |
| Paper | Private Firms and the Economic Role of Accounting: A Review of Empirical Research |
| Authors | Darren Bernard and Andrew G. Sutherland |
| Discussant | Lakshmanan Shivakumar |
| 12:00 – 1:45 pm | LUNCHEON |
| Hoover Lounge | |
| Dinan Hall | |
| 1:45 – 3:00 pm | SESSION III – 350 Steinberg Hall–Dietrich Hall |
| Moderator | Beth Blankespoor |
| Paper | Insider Trading After the 2022 Rule 10b5-1 Amendment |
| Authors | Sehwa Kim, Seil Kim, and Shiva Rajgopal |
| Discussant | Robert Jackson |
| 3:00 – 3:30 pm | Break – Lower Lobby Steinberg Hall–Dietrich Hall |
| 3:30 – 4:45 pm | SESSION IV – 350 Steinberg Hall–Dietrich Hall |
| Moderator | Nemit Shroff |
| Paper | The Role of Accounting in the Informal Economy |
| Authors | Marcela Aguilar, Gary Lind, and K. Ramesh |
| Discussant | Rimmy Tomy |
| MUSEUM & DINNER | |
| The Barnes Foundation | |
| 2025 Benjamin Franklin Parkway | |
| Philadelphia, PA 19130 | |
| 6:30 & 6:45 pm | Trolleys depart the Inn at Penn |
| 7:00 – 8:00 pm | Cocktail Reception (and museum access) at the Barnes Foundation |
| 8:30 – 10:00 pm | Dinner |
| 10:00 pm | Trolleys depart the Barnes Foundation and return guests to Inn at Penn |
| Saturday, November 15, 2025 | |
| 8:00 – 8:45 am | CONTINENTAL BREAKFAST |
| Lower Lobby Steinberg Hall–Dietrich Hall | |
| 8:45 – 10:00 am | SESSION V – 350 Steinberg Hall–Dietrich Hall |
| Moderator | Mark Lang |
| Paper | Independence at What Cost? Regulation, Accounting Careers, and Human Capital |
| Authors | Vivek Pandey, Xingyu Shen, Joanna S. Wu, |
| and Xixi Xiao | |
| Discussant | Josh White |
| 10:00 – 10:30 am | Break – Lower Lobby Steinberg Hall–Dietrich Hall |
| 10:30 – 11:45 am | SESION VI – 350 Steinberg Hall–Dietrich Hall |
| Moderator | Wayne Guay |
| Paper | Imperfect Expectations in Loan Loss Forecasts |
| Authors | Sanjeev Bhojraj, Anya Klemenova, Miao Liu, Yao Lu, and Partha Sengupta |
| Discussant | Scott Liao |
| 11:45 – 12:00 pm | Awards and concluding remarks |
| 12:00 pm | BOX LUNCH – Lower Lobby Steinberg Hall–Dietrich Hall |
| General Information | |
| Hotels | Hilton Inn at Penn: (215) 222-0200 |
| Accounting Department (215) 898-7772 | |
| Frank Fardone | fardone@wharton.upenn.edu |
| Wayne Guay | guay@wharton.upenn.edu |
Sponsored by:
CRA International
Sage and Cambridge Business Publishers (CBP)
The Accounting Department of the Wharton School of the University of Pennsylvania
CRA International
Sage and Cambridge Business Publishers (CBP)
The Accounting Department of the Wharton School of the University of Pennsylvania
The Wharton School, University of Pennsylvania, 3620 Locust Walk, Philadelphia, PA 19104
JAE Conference 2025
Accounting Department
The Wharton School,
University of Pennsylvania
1300 Steinberg-Dietrich Hall
3620 Locust Walk
Philadelphia, PA 19104-6365
Phone: (215) 898-7772
Fax: (215) 573-2054
Email: acct-staff
Department Information