The Accounting and Finance Conference is a research forum 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.