The Effect of Social Norms on Organizational and Market Risk

Posted On November 22, 2017

October 23, 2015 – October 24, 2015

12th Floor -- GSU Robinson College of Business - Buckhead Campus

Program  | Background Papers 

This conference is sponsored by the Center for the Economic Analysis of Risk (CEAR) and the School of Accountancy at Georgia State University

OVERVIEW

One of the major topics during the 2007 American Accounting Association annual meeting in Chicago was the emergence of social norms as a potential research topic in accounting.  Since that time there has been an increase in experimental, archival, and theoretical research examining the effect of social norms in organizational control and financial reporting.  The purpose of this conference is to bring together academic researchers at the frontier of such research.  In particular, the program will include a keynote speaker and 8 research papers that use experimental, archival, or theoretical methods to advance our understanding of the effect of social norms on organizational and market risk.  A small number of review papers may also be included in the program.  The goal of the conference is to encourage the application of multiple perspectives to stimulate dialogue between researchers and policy makers.  The keynote speaker for the conference is Shyam Sunder of Yale University.

TOPICS

Examples of research topics suitable for the conference include the following:

  • How do social norms emerge in organizational and market settings?
  • How do social norms interact with traditional financial incentives to affect behavior?
  • How do social norms affect agency conflicts within the organization? (Organizational Control)
  • How do social norms affect agency conflicts between the organization and market participants? (Corporate Governance)
  • How do social norms affect financial reporting quality and financial fraud?
  • How do social norms affect tax compliance and audit quality?
  • How can social norms be incorporated within financial reporting, tax, and/or auditing regulation?
  • How can social norm theory be incorporated within traditional economic theory?

ORGANIZERS

Organizers of this conference include Xiaohua FangDoug Stevens (Chair), Ivo Tafkov, and Flora Zhou of the School of Accountancy at Georgia State University.