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

33

DOWNLOADS
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8,851

SSRN CITATIONS
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Top 10,847

in Total Papers Citations

49

CROSSREF CITATIONS

53

Scholarly Papers (33)

1.

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 1,290 (16,409)
Citation 3

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

2.

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 1,241 (17,390)
Citation 10

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SEC, historical cost, current cost, revaluations

3.

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 755 (35,697)
Citation 3

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

4.

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 746 (36,258)
Citation 8

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empirical research, methodology, sample periods

5.
Downloads 664 ( 42,413)
Citation 8

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 663 (41,903)
Citation 1

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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 1 (742,165)
Citation 2
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Accounting research, Research methodology

6.

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 571 (51,702)
Citation 27

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7.

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 320 (103,274)

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management accounting, business schools, accounting education

8.

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 315 (105,031)
Citation 4

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objectives, financial statements, financial reporting

9.

An Introduction to Corporate Accounting Standards: Detecting Paton's and Littleton's Influences

Number of pages: 44 Posted: 03 Aug 2017
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 310 (106,810)
Citation 1

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Paton, Littleton, intellectual history

10.

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 290 (114,822)

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Executive compensation; Inflation adjustments

11.

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 274 (121,901)
Citation 3

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IFRS, jurisdictions, adoption, Canada, Japan

12.

A Critical View of the Evolution of the Accounting Professoriate

Number of pages: 27 Posted: 02 Oct 2018
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 247 (135,727)
Citation 1

Abstract:

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Research, Methodology, Education, History

13.

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 194 (170,778)

Abstract:

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

14.

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 193 (171,576)
Citation 1

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Auditing standards, auditor quality, audit reports

15.

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 182 (180,922)

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Accounting Principles Board, standard setting, franchise accounting

16.

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 155 (207,661)

Abstract:

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leases, depreciation

17.

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 141 (224,294)

Abstract:

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18.

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 139 (226,873)

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19.

Statistical Testing: A Commentary on Research Integrity and Protocol

Number of pages: 16 Posted: 16 Jul 2018
Thomas R. Dyckman and Stephen A. Zeff
Cornell University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Downloads 116 (260,491)

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Reaching practice, topic selection, hypothesis formulation, p-values, effect size, replication and meta-analysis

20.

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 111 (268,729)
Citation 3

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21.

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 103 (283,098)
Citation 2

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Journals, research, literature

22.

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 98 (292,593)

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23.

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 93 (302,583)

Abstract:

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24.

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 87 (315,581)

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standard setting, accounting standards, accounting principles

25.

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 71 (355,339)

Abstract:

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26.

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 47 (433,089)
Citation 1

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Price Waterhouse, standard setting

27.

The Early Years of the Financial Accounting Foundation and the Financial Accounting Standards Board, 1972 to 1980: The ‘Special Relationship’ with the AICPA

Number of pages: 22 Posted: 14 May 2018
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 44 (444,629)

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Independence, Standard Setting, AICPA, FAF, FASB

28.

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 33 (492,773)

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accounting textbooks, accounting education, critical thinking

29.

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 21 (560,596)

Abstract:

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funds statement, standard setting

30.

Donald T. Nicolaisen: An Internationalist SEC Chief Accountant (1944–2019)

Accounting Horizons, Vol. 34, Issue 2, pp. 185-191, 2020
Posted: 04 Aug 2020
Stephen A. Zeff and Martin Emanuel Persson
Rice University - Jesse H. Jones Graduate School of Business and University of Illinois at Urbana-Champaign

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Chief Accountant, reconciliation requirements, Sarbanes-Oxley Act, Securities and Exchange Commission

31.

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

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Accounting Principles Board

32.

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

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

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Accounting standards; Lobbying; Stock options

33.

The Future of Financial Reporting: Removing it from the Shadows

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

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