The FASB's Approach Toward Reviewing, Conducting and Sponsoring Academic Research and to Engaging Academics
29 Pages Posted: 18 Feb 2021
Date Written: January 30, 2021
This is a historical account of the various approaches which the Financial Accounting Standards Board has used since 1973 in making use of academic research and in bringing academics into the standard-setting process.
Keywords: FASB, academic research, academics, standard setting
JEL Classification: M41
Suggested Citation: Suggested Citation