the Financial Accounting Foundation and the Financial Accounting Standards Board, such that questions could be raised …

Donald T. Nicolaisen (1944-2019) was an internationalist, a progressive thinker, and a leader of the U.S. accounting …

In this article, we undertake a historical study of the first 30 years of the American Accounting Association's journal …, Accounting Horizons. The journal was initially intended to bridge academe and practice. We review the founding of the journal …

This paper begins with a description of the accounting research environment prior to, and shortly following, the … appearance of Abacus in 1965. During this period, the approach to accounting was predominantly normative in focus, but also … reflected historical approaches, as researchers grappled with the accounting issues faced by practicing accountants and bodies …

Sixty Three persons served as members of the Accounting Principles Board during its operations from l959 to 1973. In … most important and controversial bodies serving the needs of the accounting profession, government, investors and the …

committee to recommend a stronger research program to support the process of establishing accounting principles. It then … report, in which it recommended the creation of an Accounting Principles Board and an enlarged accounting research division … of the Big Eight accounting firms that had been impeding the work of the Committee on Accounting Procedure and that also …

compensation with accounting performance measures or earnings components. The extant research relies on regression models based on … agency theory. The objective of the research is to evaluate the extent to which the accounting-based managerial …-level adjustments to figures drawn from successive year's financial statements, or scaled the accounting variables against other …

The first two-thirds of this paper is a review and analysis of the evolution of the accounting research and education … of the paper consists of a critique of contemporary approaches to both accounting research and education …