JAE Theory Development
Constructs rigorous economic arguments and testable hypotheses grounded in agency, contracting, and disclosure theory for Journal of Accounting and Economics manuscripts.
JAE Theory Development provides structured guidance for academic accounting researchers to build robust economic foundations for their manuscripts targeting the Journal of Accounting and Economics (JAE). It transforms basic empirical correlations into falsifiable, a priori hypotheses rooted in agency theory, information economics, contracting costs, and positive accounting theory. The skill helps authors delineate economic frictions, identify distinct actor incentives, specify cross-sectional mechanism partitions, and cleanly distinguish between opportunistic behavior and efficient contracting explanations to satisfy demanding peer review standards.