The FASB's Approach Toward Reviewing, Conducting and Sponsoring Academic Research and to Engaging Academics

29 Pages Posted: 18 Feb 2021

See all articles by Stephen A. Zeff

Stephen A. Zeff

Rice University - Jesse H. Jones Graduate School of Business

Date Written: January 30, 2021

Abstract

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

Zeff, Stephen A., The FASB's Approach Toward Reviewing, Conducting and Sponsoring Academic Research and to Engaging Academics (January 30, 2021). Available at SSRN: https://ssrn.com/abstract=3776926 or http://dx.doi.org/10.2139/ssrn.3776926

Stephen A. Zeff (Contact Author)

Rice University - Jesse H. Jones Graduate School of Business ( email )

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