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- Title
The Early Years of the Financial Accounting Foundation and the Financial Accounting Standards Board, 1972 to 1980: The "Special Relationship" with the AICPA.
- Authors
Zeff, Stephen A.
- 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, tending to suggest that these latter two bodies may not have exhibited independence, at least in appearance, from the Institute and from the practicing profession during the years from 1972 to 1980.
- Subjects
FINANCIAL Accounting Foundation; FINANCIAL Accounting Standards Board; AMERICAN Institute of Certified Public Accountants; AMERICAN Accounting Association; OLSON, Wallace E.
- Publication
Journal of Financial Reporting, 2018, Vol 3, Issue 1, p117
- ISSN
2380-2154
- Publication type
Article
- DOI
10.2308/jfir-52291