The Labor and Accounting Group (LAG) brings together scholars studying how labor markets and accounting shape one another: how workforce quality affects financial reporting, how disclosure affects workers and job markets, and how incentives inside firms tie the two together. The group maintains a working paper repository, runs a mailing list, and convenes the community at an annual conference.
Each year the group hosts a conference featuring new work at the labor–accounting intersection, with papers spanning human capital and reporting quality, employee responses to disclosure, and the economics of the accounting profession itself. The next conference will be hosted at NYU. Programs, calls for papers, and registration details are posted on the group site.
To help organize and spur research at the intersection of accounting and labor, we are writing a survey, “Labor and the Corporate Information Environment,” which examines how rank-and-file employees interact with the corporate information environment — in both directions. We ask how the quality of a firm’s workforce shapes its financial reporting, and how corporate disclosure in turn affects workers and labor markets. The survey is accompanied by a companion website with an interactive map of the literature.