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...

This is the third of five chapters from the book 'Forging Accounting Principles in Five Countries: A History and an Analysis of Trends'.You can view the foreword and preface of the book, table of contents, and the other chapters:Foreword/Preface/Table of...

This is the fourth of five chapters from the book 'Forging Accounting Principles in Five Countries: A History and an Analysis of Trends'. You can view the foreword and preface of the book, table of contents, and the other chapters:Foreword/Preface/Table of...

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...

Donald T. Nicolaisen (1944-2019) was an internationalist, a progressive thinker, and a leader of the U.S. accounting profession. This memorial article traces Nicolaisen's early education and career in the Milwaukee office of Price Waterhouse & Co. in the 1960s, his rise to partner and eventual...

This article begins by recounting the circumstances that led to the AICPA's decision in 1957 to appoint a special committee to recommend a stronger research program to support the process of establishing accounting principles. It then proceeds to examine in considerable depth the committees'...

During the last several years, a considerable number of empirical studies have been published that link executive 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...