The Financial Accounting Standards Board: Profiles of seven leaders

D.L. Flesher, T.K. Flesher and G.J. Previts

Research in Accounting Regulation, 2018, vol. 30, issue 1, 38-48

Abstract: Since its inception over four decades ago, the Financial Accounting Standards Board (FASB) has been led by seven individuals who have served as Board Chair. This paper includes a biographical sketch of the individuals, their terms of service, standards topics and some points of commonality and difference in their prior experience and Board service. This study provides a synoptic review to assist those interested in learning more about the Board Chairs, and to inform as to the role and style of each individual in contrast to the others. The paper provides a foundation for future research of these individuals, their activities and actions through other historical research such as oral histories, collections of writings and speeches and similar catalogues of activity.

Keywords: FASB; Standard setting; Biography (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eee:reacre:v:30:y:2018:i:1:p:38-48

DOI: 10.1016/j.racreg.2018.03.006

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