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 …

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

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 …

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

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 …

The 1972 report of the Wheat Study on Establishment of Accounting Principles became the blueprint for the Financial … Accounting Standards Board (FASB), which began its official operations on July 1, 1973, succeeding the Accounting Principles … accounting profession. This paper is an attempt to understand the crisis in standard setting that led up to the appointment of …

Although many countries have passed laws to require the use of ‘IFRS as issued by the IASB' for certain types of … financial reporting, that is not the typical approach to adoption of IFRS in major developed countries. This paper uses … Australia and Pakistan as examples of minor and major adjustments to the content of IFRS. Then it uses Canada as an example of …