“The Effect of Self-reporting Policy on Supplier Contracting”

Department of Accounting

A short report from Shi Rui on her research findings presented in the conference.

I presented my solo-authored paper titled “The Effect of Self-reporting Policy on Supplier Contracting” at the 2026 Financial Accounting and Reporting Section Midyear Meeting, held on January 22-25, 2026 in San Antonio, Texas. The paper examines how the U.S. Department of Justice’s Corporate Enforcement Policy reshapes firms’ supply chain relationships by altering the incentives for self-disclosure of corporate misconduct.

The presentation generated thoughtful and constructive discussions from scholars in the audience. I received valuable feedback on strengthening the theoretical framing of the paper, refining the empirical design, and further clarifying alternative explanations. Participants also offered useful suggestions on additional analyses to better capture the mechanisms linking enforcement incentives to supplier outcomes. These insights will be instrumental in guiding the next stage of revisions.

Attending the FARS Midyear Meeting was an excellent opportunity to share my research with a broad community of accounting scholars and to receive high-quality feedback from experts in the field. Beyond my own presentation, the conference offered important learning opportunities through exposure to a wide range of cutting-edge research on financial accounting and regulation. Attending parallel sessions allowed me to observe different methodological approaches and emerging research trends, which has informed my thinking about future projects. The conference also facilitated meaningful professional exchanges with senior scholars and fellow Ph.D. students, helping me build connections within the academic community.