Review of Accounting Studies Conference (2023)

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8 Dec 2023

11:15 -20:30

9 Dec 2023

08:30 -16:00

Registration for this event is closed.

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University of Cambridge


United Kingdom

8-9 December 2023

Cambridge, UK

The RAST Conference explores current topics in accounting research.

Our goal is to discuss some of the most relevant issues at the forefront of academic research and wider society today.

Papers accepted for presentation at the annual RAST Conference relate to topics such as valuation, accounting
quality, and fundamental analysis.

We thank Cambridge Business Publishers for their sponsorship of the RAST conference.

This event is by invitation only.

Corpus Christi College.

For more information please contact:

Rosita Alvarado
RAST Administrative Manager


Day 1 | Friday 8 December 2023

11:15-12:00Registration opens

Dean Gishan Dissanaike, Cambridge Judge Business School, University of Cambridge
13:35-14:30Session 1: Voluntary Disclosures by Activist Investors: The Role of Activist Expectations

Presenter: Jordan Schoenfeld, University of Utah
Discussant: Xi Li, London School of Economics and Political Science
Moderator: Jenny Chu, University of Cambridge
14:30-15:25Session 2: Consensus Credit Ratings: A View from Banks 

Presenter: Ben Lourie, University of California Irvine
Discussant: Maria Correia, London School of Economics and Political Science
Moderator: Jenny Chu, University of Cambridge
15:55-16:50Session 3: Financial Information and Diverging Beliefs

Presenter: Irina Luneva, University of Pennsylvania
Discussant: Matthew Lyle, Emory University
Moderator: Marion Boisseau-Sierra, University of Cambridge
16:50-17:30Session 4: Carbon Emission Statements: Balance Sheets and Flow Statements

Presenter: Stefan Reichelstein, Stanford University
Moderator: Marion Boisseau-Sierra, University of Cambridge
17:30-18:30Cocktail Hour

Day 2 | Saturday 9 December 2023

08:30-10:15Optional University of Cambridge walking tour
10:15-10:45Tea and light refreshments
10:45-11:40Session 5: Diversity Targets

Presenter: Wei Cai, Columbia University
Discussant: Laura Starks, University of Texas at Austin
Moderator: Rafael Rogo, University of Cambridge
11:40– 12:35Session 6: Decentralised Finance (DeFi) Assurance: Early Evidence

Presenter: Janja Brendel, Chinese University of Hong Kong
Discussant: Preeti Choudhary, University of Arizona
Moderator: Rafael Rogo, University of Cambridge
13:55-14:50Session 7: Crypto-Influencers

Presenter: Mark Piorkowski, Indiana University
Discussant: Alan Jagolinzer, University of Cambridge
Moderator: Sarah Kröchert, University of Cambridge
14:50-15:30Session 8: Is it All Hype? ChatGPT’s Performance and Disruptive Potential in the Accounting and Auditing Industries

Presenter: David Wood, Brigham Young University
Moderator: Sarah Kröchert, University of Cambridge
15:30-15:35Poll (Best Paper and Best Discussant)
15:35-16:00Awards and announcements
Lakshmanan Shivakumar, RAST Managing Editor

Conference organisers

Review of Accounting Studies

Managing Editor

  • Lakshmanan Shivakumar, London Business School


  • Elizabeth Blankespoor, University of Washington
  • Jennifer Blouin, University of Pennsylvania
  • Patricia Dechow, University of Southern California
  • Yonca Ertimur, University of Colorado Boulder
  • Paul Fischer, University of Pennsylvania
  • Henry Friedman, University of California, Los Angeles
  • Russell Lundholm, University of British Columbia
  • Miguel Minutti-Meza, University of Miami
  • Gaizka Ormazabal, IESE Business School
  • Stephen Penman, Columbia University
  • Stefan Reichelstein, Stanford University
  • Scott Richardson, London Business School
  • Richard Sloan, University of Southern California

Hosting support

Hosting support comes from the Cambridge Centre for Financial Reporting & Accountability and Cambridge Business Publishers.