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

37

DOWNLOADS
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9,623

SSRN CITATIONS
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SSRN RANKINGS

Top 10,223

in Total Papers Citations

70

CROSSREF CITATIONS

54

Scholarly Papers (37)

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 1,455 (16,362)
Citation 4

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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 1,264 (20,192)
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 794 (39,268)
Citation 4

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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 778 (40,379)
Citation 11

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empirical research, methodology, sample periods

5.
Downloads 697 ( 46,827)
Citation 10

Accounting Research: Past, Present and Future

Number of pages: 17 Posted: 26 Dec 2014 Last Revised: 03 Sep 2021
Thomas R. Dyckman and Stephen A. Zeff
Cornell University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Downloads 696 (46,285)
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 (829,489)
Citation 3
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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 594 (57,641)
Citation 30

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7.

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 375 (100,397)
Citation 1

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Paton, Littleton, intellectual history

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 357 (106,078)
Citation 4

Abstract:

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objectives, financial statements, financial reporting

9.

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 322 (118,862)

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management accounting, business schools, accounting education

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 291 (132,427)

Abstract:

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Executive compensation; Inflation adjustments

11.

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 290 (132,914)
Citation 1

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Research, Methodology, Education, History

12.

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 284 (135,815)
Citation 4

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IFRS, jurisdictions, adoption, Canada, Japan

13.

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 197 (193,638)
Citation 1

Abstract:

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Auditing standards, auditor quality, audit reports

14.

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 196 (194,519)
Citation 1

Abstract:

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

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 185 (204,865)

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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 159 (233,204)

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 147 (248,736)

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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 142 (255,752)

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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 125 (281,958)

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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 123 (285,362)
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 110 (308,877)
Citation 3

Abstract:

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Journals, research, literature

22.

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 99 (331,465)
Citation 1

Abstract:

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standard setting, accounting standards, accounting principles

23.

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 (333,629)

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24.

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 (344,931)

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25.

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

Number of pages: 29 Posted: 18 Feb 2021
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 89 (354,581)

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FASB, academic research, academics, standard setting

26.

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 72 (401,440)

Abstract:

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27.

Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present

Foundations and Trends in Accounting, vol. 15, no. 3 (2021)
Number of pages: 79 Posted: 08 Sep 2021
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 64 (430,667)

Abstract:

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regulation, standard setting, financial reporting, SEC, FASB

28.

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 53 (467,296)

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Independence, Standard Setting, AICPA, FAF, FASB

29.

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 53 (467,296)
Citation 1

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Price Waterhouse, standard setting

30.

The IAPC's International Auditing Guidelines and its Controversial IAG 13 on the Auditor's Report

Number of pages: 25 Posted: 02 Sep 2020
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Downloads 48 (487,563)

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IFAC; IAPC; International Auditing Guidelines; Standard Setting

31.

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 (559,605)

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accounting textbooks, accounting education, critical thinking

32.

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 (635,204)

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funds statement, standard setting

33.

Organization and Development of Arthur Andersen & Co.'s Public Review Board - The Minow Years, 1974-1983

Number of pages: 35 Posted: 14 May 2021
Phil D. Wedemeywer and Stephen A. Zeff
affiliation not provided to SSRN and Rice University - Jesse H. Jones Graduate School of Business
Downloads 15 (678,452)

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auditing, independence, Arthur Andersen & Co.

34.

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

35.

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

36.

'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

37.

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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