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

22 Pages Posted: 14 May 2018

See all articles by Stephen A. Zeff

Stephen A. Zeff

Rice University - Jesse H. Jones Graduate School of Business

Date Written: April 28, 2018

Abstract

In this paper, the author documents the American Institute of Certified Public Accountants’ “special relationship” with the Financial Accounting Foundation and the Financial Accounting Standards Board, such that questions could be raised about whether these latter two bodies were truly independent of the Institute and of the practicing profession during the years from 1972 to 1980.

Keywords: Independence, Standard Setting, AICPA, FAF, FASB

JEL Classification: M41

Suggested Citation

Zeff, Stephen A., The Early Years of the Financial Accounting Foundation and the Financial Accounting Standards Board, 1972 to 1980: The ‘Special Relationship’ with the AICPA (April 28, 2018). Available at SSRN: https://ssrn.com/abstract=3170425 or http://dx.doi.org/10.2139/ssrn.3170425

Stephen A. Zeff (Contact Author)

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

6100 South Main Street
P.O. Box 1892
Houston, TX 77005
United States
713-348-6066 (Phone)
713-348-6296 (Fax)

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