Stephen A. Zeff

Rice University - Jesse H. Jones Graduate School of Business

Herbert S. Autrey Professor

6100 South Main Street

P.O. Box 1892

Houston, TX 77005

United States

SCHOLARLY PAPERS

28

DOWNLOADS
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Top 5,162

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6,622

CITATIONS
Rank 10,155

SSRN RANKINGS

Top 10,155

in Total Papers Citations

42

Scholarly Papers (28)

1.

The SEC Rules Historical Cost Accounting: 1934 to the 1970s

Number of pages: 24 Posted: 11 Jan 2007
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 1,128 (13,376)
Citation 8

Abstract:

SEC, historical cost, current cost, revaluations

2.

The Objectives of Financial Reporting: A Historical Survey and Analysis

Accounting and Business Research, Forthcoming
Number of pages: 93 Posted: 04 Jan 2013
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 602 (19,087)
Citation 1

Abstract:

objectives, financial statements, financial reporting, standard setting, conceptual frameworks, stewardship, conservatism, prudence

3.

Some Methodological Deficiencies in Empirical Research Articles in Accounting

Forthcoming, Accounting Horizons.
Number of pages: 23 Posted: 11 Sep 2013 Last Revised: 15 May 2014
Thomas R. Dyckman and Stephen A. Zeff
Cornell University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Downloads 528 (31,651)

Abstract:

empirical research, methodology, sample periods

Accounting Research: Past, Present and Future

Number of pages: 17 Posted: 26 Dec 2014 Last Revised: 29 Dec 2014
Thomas R. Dyckman and Stephen A. Zeff
Cornell University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Downloads 517 (41,829)

Abstract:

Accounting research, research methodology

Accounting Research: Past, Present, and Future

Abacus, Vol. 51, Issue 4, pp. 511-524, 2015
Number of pages: 14 Posted: 18 Jan 2016
Thomas R. Dyckman and Stephen A. Zeff
Cornell University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Downloads 0

Abstract:

Accounting research, Research methodology

5.

Forging Accounting Principles in Five Countries: A History and an Analysis of Trends

FORGING ACCOUNTING PRINCIPLES IN FIVE COUNTRIES: A HISTORY AND AN ANALYSIS OF TRENDS, Stipes Publishing, 1972, Arthur Andersen & Co. Lecture Series
Number of pages: 17 Posted: 24 Apr 2012
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 427 (42,348)
Citation 24

Abstract:

6.

The Evolution of the IASC into the IASB, and the Challenges it Faces

Accounting Review, Forthcoming
Number of pages: 46 Posted: 22 Dec 2011
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 336 (41,514)
Citation 3

Abstract:

IASC, IASB, IAS, IFRS, standard setting, regulation

7.

The Impact of Using Inappropriate procedures to Neutralize for Inflation in Recent Executive Compensation Studies

Cornell Department of Accounting Working Paper No. 01-2-1
Number of pages: 16 Posted: 05 Apr 2001
Thomas R. Dyckman and Stephen A. Zeff
Cornell University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Downloads 272 (87,745)

Abstract:

Executive compensation; Inflation adjustments

8.

The Contribution of the Harvard Business School to Management Control, 1908-1980

Posted: 23 Jun 2008
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 251 (91,351)

Abstract:

management accounting, business schools, accounting education

9.

The Work of the Special Committee on Research Program

Number of pages: 41 Posted: 08 May 2001
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 177 (132,463)

Abstract:

Standard setting; Accounting Principles Board; Financial reporting; Accounting history

10.

Big4 Compliance with Changes to Audit Reporting Standard ASA2007-1: A Note

Number of pages: 38 Posted: 15 Feb 2010
Chris Ikin, Stephen A. Zeff and Neil L. Fargher
affiliation not provided to SSRN, Rice University - Jesse H. Jones Graduate School of Business and Australian National University (ANU)
Downloads 170 (137,265)

Abstract:

Auditing standards, auditor quality, audit reports

11.

Accounting for Initial Franchise Fee Revenue: When a Journal Article in 1970 Constituted GAAP in the Eyes of the SEC

Research in Accounting Regulation, 2012
Number of pages: 10 Posted: 23 Dec 2011
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 134 (147,569)

Abstract:

Accounting Principles Board, standard setting, franchise accounting

12.

The IASB and FASB Stumble Over the Annuity Method of Depreciation

Accounting in Europe, Vol. 11, No. 1
Number of pages: 5 Posted: 17 Sep 2013
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 126 (169,661)

Abstract:

leases, depreciation

13.

Great Britain (Chapter 1 of 'Forging Accounting Principles in Five Countries: A History and an Analysis of Trends')

FORGING ACCOUNTING PRINCIPLES IN FIVE COUNTRIES: A HISTORY AND AN ANALYSIS OF TRENDS, Stipes Publishing, 1972, Arthur Andersen & Co. Lecture Series
Number of pages: 89 Posted: 24 Apr 2012
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 102 (182,245)

Abstract:

14.

United States (Chapter 3 of 'Forging Accounting Principles in Five Countries: A History and an Analysis of Trends')

FORGING ACCOUNTING PRINCIPLES IN FIVE COUNTRIES: A HISTORY AND AN ANALYSIS OF TRENDS, Stipes Publishing, 1972, Arthur Andersen & Co. Lecture Series
Number of pages: 159 Posted: 25 Apr 2012
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 87 (186,724)

Abstract:

15.

The Trueblood Study Group on the Objectives of Financial Statements (1971-73): A Historical Study

Number of pages: 55 Posted: 25 Aug 2014
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 86 (126,822)

Abstract:

objectives, financial statements, financial reporting

16.

Mexico (Chapter 2 of 'Forging Accounting Principles in Five Countries: A History and an Analysis of Trends')

FORGING ACCOUNTING PRINCIPLES IN FIVE COUNTRIES: A HISTORY AND AN ANALYSIS OF TRENDS, Stipes Publishing, 1972, Arthur Andersen & Co. Lecture Series
Number of pages: 19 Posted: 25 Apr 2012
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 74 (232,655)
Citation 3

Abstract:

17.

A Critical Review of the Evolving Trends (Chapter 5 of 'Forging Accounting Principles in Five Countries: A History and an Analysis of Trends')

FORGING ACCOUNTING PRINCIPLES IN FIVE COUNTRIES: A HISTORY AND AN ANALYSIS OF TRENDS, Stipes Publishing, 1972, Arthur Andersen & Co. Lecture Series
Number of pages: 27 Posted: 25 Apr 2012
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 69 (242,947)

Abstract:

18.

Canada (Chapter 4 of 'Forging Accounting Principles in Five Countries: A History and an Analysis of Trends')

FORGING ACCOUNTING PRINCIPLES IN FIVE COUNTRIES: A HISTORY AND AN ANALYSIS OF TRENDS, Stipes Publishing, 1972, Arthur Andersen & Co. Lecture Series
Number of pages: 37 Posted: 25 Apr 2012
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 42 (295,461)
Citation 3

Abstract:

19.

The Wheat Study on Establishment of Accounting Principles (1971-72): A Historical Study

Number of pages: 46 Posted: 09 Sep 2014
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 33 (319,321)

Abstract:

standard setting, accounting standards, accounting principles

20.

Funds Statements: The APB Was Twice Behind the Curve

Accounting Historians Journal, Forthcoming
Number of pages: 15 Posted: 12 Apr 2015
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 11 (458,624)

Abstract:

funds statement, standard setting

21.

The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB's Early History

European Accounting Review, Forthcoming
Number of pages: 37 Posted: 22 Feb 2017
Kees Camfferman and Stephen A. Zeff
Free University of Amsterdam and Rice University - Jesse H. Jones Graduate School of Business
Downloads 0 (346,568)

Abstract:

22.

A Historical Study of the First 30 Years of Accounting Horizons

Number of pages: 65 Posted: 09 Feb 2017
Stephen A. Zeff and Thomas R. Dyckman
Rice University - Jesse H. Jones Graduate School of Business and Cornell University - Department of Accounting
Downloads 0 (353,085)

Abstract:

Journals, research, literature

23.

The Influence of Price Waterhouse & Co. on the CAP, the APB, and in the Early Years on the FASB

Number of pages: 11 Posted: 21 Mar 2016
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 0 (353,085)

Abstract:

Price Waterhouse, standard setting

24.

Accounting Textbooks as Change Agents: Finney's Intermediate and Finney and Miller's Intermediate from 1934 to 1958

Number of pages: 22 Posted: 05 Nov 2015
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 0 (427,791)

Abstract:

accounting textbooks, accounting education, critical thinking

25.

Have Canada, Japan and Switzerland Adopted IFRS?

Australian Accounting Review, Forthcoming
Number of pages: 18 Posted: 29 Oct 2015
Christopher William Nobes and Stephen A. Zeff
University of London - Royal Holloway College and Rice University - Jesse H. Jones Graduate School of Business
Downloads 0 (111,419)

Abstract:

IFRS, jurisdictions, adoption, Canada, Japan

26.

The Membership of the Accounting Principles Board

Research in Accounting Regulation, Vol. 19, 2006
Posted: 28 Nov 2006
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business

Abstract:

Accounting Principles Board

27.

'Political' Lobbying of Proposed Standards: A Challenge to the IASB

Accounting Horizons, March 2002
Posted: 18 Jan 2002
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business

Abstract:

Accounting standards; Lobbying; Stock options

28.

The Future of Financial Reporting: Removing It from the Shadows

Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
Posted: 05 Mar 2000
Thomas R. Dyckman and Stephen A. Zeff
Cornell University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business

Abstract: