FASB and SFAS Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Financial Reporting Main Page

Aboody, D., M. E. Barth and R. Kasznik. 2004. SFAS no. 123 stock-based compensation expense and equity market values. The Accounting Review (April): 251-275.

Aboody, D., M. E. Barth and R. Kasznik. 2006. Do firms understate stock option-based compensation expense disclosed under SFAS 123? Review of Accounting Studies 11(4): 429-461.

Afterman, A. 2016. FASB's proposal to change the definition of materiality the unexpected uproar. The CPA Journal (March): 54-55.

Ahmed, A. S., E. Kilic and G. J. Lobo. 2011. Effects of SFAS 133 on the risk relevance of accounting measures of banks' derivative exposures. The Accounting Review (May): 769-804.

AICPA. 2008. FASB Codification Developments 2008. AICPA.

Alciatore, M. L. 1993. New evidence on SFAS No. 69 and the components of the change in reserve value. The Accounting Review (July): 639-656.

Alexander, M. O. 1981. Discussion of the SEC reversal of FASB Statement No 19: An investigation of information effects. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 212-217.

Ali, A. and K. R. Kumar. 1994. The magnitudes of financial statement effects and accounting choice: The case of the adoption of SFAS 87. Journal of Accounting and Economics (July): 89-114.

Allee, K. D. and D. D. Wangerin. 2018. Auditor monitoring and verification in financial contracts: Evidence from earnouts and SFAS 141(R). Review of Accounting Studies 23(4): 1629-1664.

Amir, E. 1996. The effect of accounting aggregation on the value-relevance of financial disclosures: The case of SFAS No. 106. The Accounting Review (October): 573-590.

Amir, E. and A. Ziv. 1997. Recognition, disclosure, or delay: Timing the adoption of SFAS No. 106. Journal of Accounting Research (Spring): 61-81.

Amir, E. and J. Livnat. 1996. Multiperiod analysis of adoption motives: The case of SFAS No. 106. The Accounting Review (October): 539-553.

Anderson, J. A. 1982. A discussion of Coalition formation in the APB and the FASB. The Accounting Review (January): 190-195.

Anthony, R. N. 1993. The foolishness of FASB's nonprofit classes. Management Accounting (July): 53-57.

Arnold, J. L., W. W. Holder and J. R. Williams. 1983. FASB should establish an accounting laboratory. Management Accounting (March): 52-54.

Asbra, M. and K. Miles. 2009. The valuation of earn-outs and acquired contingencies under SFAS 141(R). The CPA Journal (March): 38-42.

Asthana, S. 2001. The impact of regulatory and audit environment on managers' discretionary accounting choices: The case of SFAS No. 106. Accounting and the Public Interest (1): 73-96.

Ayers, B. C. 1998. Deferred tax accounting under SFAS No. 109: An empirical investigation of its incremental value-relevance relative to APB No. 11. The Accounting Review (April): 195-212.

Ayres, F. L. 1986. Characteristics of firms electing early adoption of SFAS 52. Journal of Accounting and Economics (June): 143-158.

Bailey, L. P. 1989. GASB's future role. Management Accounting (March): 54-57. (Proposal related to how to integrate the FASB and GASB rule making process).

Baker, C. R. 2017. The influence of accounting theory on the FASB conceptual framework. The Accounting Historians Journal 44(2): 109-124.

Balsam, S., A. L. Reitenga and J. Yin. 2008. Option acceleration in response to SFAS No. 123(R). Accounting Horizons (March): 23-45.

Balsam, S., H. A. Mozes, and H. A. Newman. 2003. Managing pro forma stock option expense under SFAS No. 123. Accounting Horizons (March): 31-45.

Balsam, S., S. O'Keefe and M. M Wiedemer. 2007. Frontline reaction to FASB 123(R). Journal of Accountancy (April): 54-56. (Expensing employee stock options).

Baril, C., L. Betancourt and J. Briggs. 2007.Valuing employee stock options under SFAS 123R using the Black-Scholes-Merton and lattice model approaches. Journal of Accounting Education 25(1-2): 88-101.

Barlas, S. 2016. Congress pressures the FASB on R&D accounting, and Transparency of accountant discipline actions at PCAOB. Strategic Finance (December): 11.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to The FASB exposure draft "Accounting by creditors for impairment of a loan - Income recognition". Accounting Horizons (March): 96-98.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff, Jr., W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Accounting by creditors for impairment of a loan. Accounting Horizons (September): 114-117.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee report,. Response to the FASB exposure draft "Accounting for certain investments in debt securities". Accounting Horizons (June): 117-119.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft Disclosure about derivative instruments and fair value of financial instruments. Accounting Horizons (March): 92-95.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft andquot;Accounting for mortgage servicing rights, and excess servicing rights and for securitization of mortgage loansandquot;. Accounting Horizons (June): 77-79.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB andquot;Preliminary views on major issues related to consolidation policyandquot;. Accounting Horizons (June): 80-82.

Barth, M. E., D. W. Collins, J. A. Elliott, J. W. Gribble, W. R. Landsman, S. H. Penman, J. T. Smith, R. G. Stephens and T. D. Warfield. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB Preliminary views on major issues related to consolidation policy. Accounting Horizons (June): 80-82.

Barth, M. E., J. A. Elliott, D. W. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB discussion document Accounting for hedging and other risk-adjusting activities: Questions for comment and discussion. Accounting Horizons (March): 87-91.

Barth, M. E., I. D. Gow and D. J. Taylor. 2012. Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R. Review of Accounting Studies 17(3): 526-562.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee reports. Response to the FASB prospectus andquot;Earnings per shareandquot;. Accounting Horizons (June): 111-113.

Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman and R. G. Stephens. 1994. AAA's Financial Accounting Standards Committee report. Response to the FASB discussion memorandum Reporting disaggregated information by business enterprises. Accounting Horizons (September): 75-82.

Barth, M. E., W. H. Beaver and W. R. Landsman. 1996. Value-relevance of banks' fair value disclosures under SFAS No. 107. The Accounting Review (October): 513-537.

Baudot, L. 2018. On commitment toward knowledge templates in global standard setting: The case of the FASB IASB revenue project. Contemporary Accounting Research 35(2): 657-695.

Beatty, A. and J. Weber. 2006. Accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments. Journal of Accounting Research (May): 257-288.

Beaudoin, C., N. Chandar and E. M. Werner. 2011. Good disclosure doesn't cure bad accounting - Or does it?: Evaluating the case for SFAS 158. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 99-110.

Behn, B. K., N. B. Nichols and D. L. Street. 2002. The predictive ability of geographic segment disclosures by U.S. companies: SFAS No. 131 vs. SFAS No. 14. Journal of International Accounting Research (1): 31-44.

Behn, B. K., T. V. Eaton and J. R. Williams. 1998. The determinants of the deferred tax allowance account under SFAS No. 109. Accounting Horizons (March): 63-78.

Bens, D. A. 2006. Discussion of Accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments. Journal of Accounting Research (May): 289-296.

Benston, G. J., D. R. Carmichael, J. S. Demski, B. G. Dharan, K. Jamal, R. Laux, S. Rajgopal and G. Vrana. 2007. AAA Financial Accounting Standards Committee: The FASB's conceptual framework for financial reporting: A critical analysis. Accounting Horizons (June): 229-238.

Benston, G. J., M. Bromwich and A. Wagenhofer. 2006. Principles- versus rules-based accounting standards: The FASB's standard setting strategy. Abacus 42(2): 165-188.

Beresford, D. R. 1995. How should the FASB be judged? Accounting Horizons (June): 56-61.

Beresford, D. R. 1998. The FASB's accomplishments to date: One participant's views. The Accounting Historians Journal 25(2): 151-166.

Beresford, D. R. and L. T. Johnson. 1995. Interactions between the FASB and the academic community. Accounting Horizons (December): 108-117.

Berger, P. B. and R. Hann. 2003. The impact of SFAS No. 131 on information and monitoring. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 163-223.

Biondi, Y., R. J. Bloomfield, J. C. Glover, K. Jamal, J. A. Ohlson, S. H. Penman, E. Tsujiyama and T. J. Wilks. 2011. A perspective on the joint IASB/FASB exposure draft on accounting for leases. Accounting Horizons (December): 861-871.

Blankley, A. I. and E. P. Swanson. 1995. A longitudinal study of SFAS 87 pension rate assumptions. Accounting Horizons (December): 1-21.

Blum, J. D. and H. L. Jensen. 1978. Accounting for marketable securities in accordance with FASB statement no. 12. Management Accounting (September): 33-41.

Botosan, C. A. and M. Stanford. 2005.Managers' motives to withhold segment disclosures and the effect of SFAS no. 131 on analysts' information environment. The Accounting Review (July): 751-771.

Botosan, C. A., H. Ashbaugh, A. L. Beatty, P. Y. Davis-Friday, P. E. Hopkins, K. K. Nelson, K. ramesh, R. Uhl, M. Venkatachalam and G. Vrana. 2005. AAA Financial Accounting Standards Committee: Response to the FASB's exposure draft on fair value measurements. Accounting Horizons (September): 187-196.

Bradbury, M. E. and J. A. Harrison. 2015. The FASB's dissenting opinions. Accounting Horizons (June): 363-375.

Brausch, J. 2016. The FASB's process. Strategic Finance (January): 19-20.

Bublitz, B., T. J. Frecka and J. C. McKeown. 1985. Market association tests and FASB Statement No. 33 Disclosures: A reexamination. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 1-23.

Buckley, J. W. 1976. The FASB and impact analysis. Management Accounting (April): 13-17.

Bulloch, J. 1980. The multinational corporation and FASB statement no. 8: Repeal, retain or modify? Management Accounting (April): 54-55.

Butcher, D. 2019. FASB eases credit losses transition. Strategic Finance (June): 10.

Cameron, A. B. and L. Stephens. 1991. The treatment of non-recurring items in the income statement and their consistency with FASB concept statements. Abacus 27(2): 81-96.

Campbell, J. L., U. Khan and S. Pierce. 2021. The effect of mandatory disclosure on market inefficiencies: Evidence from FASB Statement No. 161. The Accounting Review (March): 153-176.

Carmona, S. and M. Trombetta. 2010. The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 1-5.

Carter, M. E. and L. J. Lynch. 2003. The consequences of the FASB's 1998 proposal on accounting for stock option repricing. Journal of Accounting and Economics (April): 51-72.

CFO. 2013. Lend me your ears. CFO (November): 17. (Comment letters on FASB and IASB lease accounting).

Chambers, D., T. J. Linsmeier, C. Shakespeare and T. Sougiannis. 2007. An evaluation of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies 12(4): 557-593.

Chambers, D. J. 2011. Comprehensive income reporting: FASB decides location matters. The CPA Journal (September): 22-25.

Chen, J., Y. Dou and Y. Zou. 2021. Information externalities of SFAS 161: Evidence from supply chains. The Accounting Review (July): 179-202.

Chen, T. and Y. Liao. 2015. The economic consequences of disclosure quality under SFAS No. 131. Accounting Horizons (March): 1-22.

Cheng, C. S. A., C. Liu and T. F. Schaefer. 1997. The value-relevance of SFAS No. 95 cash flows from operations as assessed by security market effects. Accounting Horizons (September): 1-15.

Cheng, Q., Y. J. Cho and H. Yang. 2018. Financial reporting changes and the internal information environment: Evidence from SFAS 142. Review of Accounting Studies 23(1): 347-383.

Chong, S. and G. Dean. 1985. Related party transactions: A preliminary evaluation of SFAS 57 and IAS 24 using four case studies. Abacus 21(1): 84-100.

Christensen, T. E. 2012. Discussion of "Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R". Review of Accounting Studies 17(3): 563-571.

Chung, S. G., B. W. Goh, J. Ng and K. O. Yong. 2017. Voluntary fair value disclosures beyond SFAS 157's three-level estimates. Review of Accounting Studies 22(1): 430-468.

Ciesielski, J. T. 2022. Editorial: Can the FASB regain its mojo? Accounting Horizons (June): 1-6.

Clinch, G. and J. Magliolo. 1992. Market perceptions of reserve disclosures under SFAS No. 69. The Accounting Review (October): 843-861.

Clor-Proell, S. M., N. Brown, S. R. Stubben, B. J. White, E. Blankespoor, E. A. Gordon, M. R. Gujarathi, E. Henry and K. J. Merkley. 2022. Response by the Financial Reporting Policy Committee of the Financial and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill. Accounting Horizons (September): 1-19.

Collins, D. W., M. S. Rozeff and W. K. Salatka. 1982. The SEC's rejection of SFAS No. 19: Tests of market price reversal. The Accounting Review (January): 1-17.

Conners, S. G. 1982. Do members read FASB statements? Management Accounting (December): 44-45.

Convery, A. M., M. Kaufman and T. D. Warfield. 2022. Stakeholder engagement and effective standard setting. Accounting Horizons (June): 47-69.

Cooper, J. C. and F. H. Selto. 1991. An experimental examination of the effects of SFAS No. 2 on R&D investment decisions. Accounting, Organizations and Society 16(3): 227-242.

Couch, R., N. Thibodeau and W. Wu. 2017. Are fair value options created equal? A study of SFAS 159 and earnings volatility. Advances in Accounting: Incorporating Advances in International Accounting (38): 15-29.

Coughlan, J. W. 2002. The captive FASB? Strategic Finance (July): 40-43.

Davis, M. L. 1998. My experience with the FASB faculty fellowship program. Accounting Horizons (December): 429-439.

Davis-Friday, P. Y., L. B. Folami, C. Liu and H. F. Mittelstaedt. 1999. The value relevance of financial statement recognition vs. disclosure: Evidence from SFAS No. 106. The Accounting Review (October): 403-423.

Desir, R., K. Fanning and R. J. Pfeiffer. 2010. Are revisions to SFAS No. 5 needed? Accounting Horizons (December): 525-545.

Detzen, D. 2014. Inflation, exchange rates, and the conceptual framework: The FASB's debates from 1973 to 1984. Accounting Horizons (September): 673-694.

Devonish-Mills, L. 2017. IMA's FRC meets with the FASB. Strategic Finance (December): 25-26.

Dopuch, N. and S. Sunder. 1980. FASB's statements on objectives and elements of financial accounting: A review. The Accounting Review (January): 1-21.

Dowsett, C. 2016. Revenue recognition update: The FASB issued guidance to help companies address principal vs. agent considerations. Strategic Finance (April): 10.

D'Souza, J. M. 1998. Rate-regulated enterprises and mandated accounting changes: The case of electric utilities and post-retirement benefits other than pensions (SFAS No. 106). The Accounting Review (July): 387-410.

Dye, R. A. and S. Sunder. 2001. Why not allow FASB and IASB standards to compete in the U.S.? Accounting Horizons (September): 257-271.

Dzinkowski, R. 2011. A vital role. Strategic Finance (May): 38-42. (Leslie Seidman, chairman of the FASB on conflicts between IFRS and local standards).

Eaton, T. V. and B. R. Prucyk. 2005. No longer an "option": FASB mandates how companies should account for share-based compensation. Journal of Accountancy (April): 63-68.

Eaton, T. V. and J. B. Williams. 1998. Valuing deferred tax assets under SFAS 109. Management Accounting (March): 46-50.

Eaton, T. V., K. E. Easterday and M. R. Rhodes. 2013. The presentation of other comprehensive income: FASB's recent and proposed changes. The CPA Journal (March): 32-35.

Elbannan, M. and W. McKinley. 2006. A theory of the corporate decision to resist FASB standards: An organization theory perspective. Accounting, Organizations and Society 31(7): 601-622.

Elliott, J. 1985. Discussion of market association tests and FASB Statement No. 33 Disclosures: A reexamination. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 24-27.

Elliott, J., G. Richardson, T. Dyckman and R. Dukes. 1984. The impact of SFAS No. 2 on firm expenditures on research and development: Replications and extensions. Journal of Accounting Research (Spring): 85-102.

Englard, B. 2009. Changes proposed under the FASB exposure draft on earnings per share. The CPA Journal (May): 42-45.

Engstrom, J. 2003. Accounting for contributions: A proposal to narrow differences between FASB and GASB requirements. Journal of Public Budgeting, Accounting & Financial Management 15(1): 41-65.

Engstrom, J. H. and C. Esmond-Kiger. 1997. Different formats, same user needs: A comparison of the FASB and GASB college and university financial reporting models. Accounting Horizons (September): 16-34.

Ettredge, M. L., S. Y. Kwon, D. B. Smith and M. S. Stone. 2006. The Effect of SFAS No. 131 on the cross-segment variability of profits reported by multiple segment firms. Review of Accounting Studies 11(1): 91-117.

Ettredge, M. L., S. Y. Kwon, D. B. Smith and P. A. Zarowin. 2005. The Impact of SFAS no. 131 business segment data on the market's ability to anticipate future earnings. The Accounting Review (July): 773-804.

Fass, N. 2019. FASB: Proposed ASU on distinguishing liabilities from equity. Strategic Finance (September): 10.

Fesler, R. D. and J. L. Hagler. 1989. Litigation disclosure under SFAS No. 5: A study of actual cases. Accounting Horizons (March): 10-20.

Financial Accounting Standards Board. 1978. Statement of Financial Accounting Standards No. 1: Objectives of Financial Reporting by Business Enterprises. FASB.

Financial Accounting Standards Board. 1979. Statement of Financial Accounting Standards No. 33: Financial Reporting and Changing Prices. FASB.

Financial Accounting Standards Board. 1980. Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information. FASB.

Financial Accounting Standards Board. 2003. Original Pronouncements, Volumes I, II, III : FASB Statements of Standards 1–150, AICPA Pronouncements and FASB Interpretations, Concepts Statements, Te ... Accounting Standards Original Pronouncements). Wiley.

Financial Accounting Standards Subcommittee. 1976. The Accounting Review (Supplement): 236-241. Committee members are listed in the Front matter.

Financial Accounting Standards Subcommittee on Financial Reporting by Segments of a Business Enterprise. 1976. The Accounting Review (Supplement): 221-226. Committee members are listed in the Front matter.

Finnerty, J. D. and D. Grant. 2002. Alternative approaches to testing hedge effectiveness under SFAS No. 133. Accounting Horizons (June): 95-108.

Fisher, I. E. and R. A. Nehmer. 2016. Using language processing to evaluate the equivalency of the FASB and IASB standards. Journal of Emerging Technologies in Accounting 13(2): 129-144.

Foran, N. J. and M. F. Foran. 1987. SFAS No. 12 and the conceptual framework. Accounting Horizons (December): 43-50.

Foster, B. P. and S. J. Baxendale. 2013. Accounting for the cost of unused capacity in an economic downturn: Companies' responses to SFAS 151, The CPA Journal (May): 20-26.

Foster, T. W. III, P. R. Koogler and D. Vickrey. 1991. Valuation of executive stock options and the FASB proposal. The Accounting Review (July): 595-610.

Foster, T. W. III, P. R. Koogler and D. Vickrey. 1993. Valuation of executive stock options and the FASB proposal: An extension. The Accounting Review (January): 184-189.

Fried, A. N. and P. Y Davis-Friday. 2013. Economic consequences of mandatory GAAP changes: The case of SFAS No. 158. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 186-194.

Fuglister, J. and R. Bloom. 2008. Analysis of SFAS 157, fair value measurements. The CPA Journal (January): 36-39.

Fuglister, J., D. Meeting and E. Rozen. 1989. Instructional case: The qualitative characteristics of accounting information and SFAS No. 96. Issues in Accounting Education (Fall): 425-437.

Gamble, G. O., T. R. Noland, T. Ranasinghe and S. Dhole. 2012. Use of the extraordinary item: recent FASB guidance in the context of current practice. The CPA Journal (February): 26-31.

Gibbs, T. E. and L. J. McKell. 1977. Computing the implicit interest rate under SFAS No. 13. The Accounting Review (October): 925-929.

Gore, P. 1992. The FASB Conceptual Framework Project 1973-1985: An Analysis. Manchester University.

Gorton, D. E. 1991. The SEC decision not to support SFAS 19: A case study of the effect of lobbying on standard setting. Accounting Horizons (March): 29-41.

Gosman, M. L. and P. E. Meyer. 1992. SFAS 94's effect on liquidity disclosure. Accounting Horizons (March): 88-100.

Grant, C. T. 2016. No more hiding lease liability: The FASB's new leasing standard ends the use of multiyear leases for off-balance-sheet financing. Strategic Finance (July): 40-47.

Greenspan, J. W. and C. L. Hartwell. 2009. Are FASB statements becoming more understandable? The CPA Journal (February): 34-38.

Griffin, P. A. 1983. Management's preferences for FASB Statement No. 52: Predictive ability results. Abacus 19(2): 130-139.

Grimlund, R. A. 1985. A proposal for implementing the FASB's "reasonably possible" disclosure provision for product warranty liabilities. Journal of Accounting Research (Autumn): 575-594.

Groomer, S. M. and J. W. Hill. 1993. The effects of SFAS No. 91 on S&Ls' loan transactions and their implications for accounting research. Accounting Horizons (June): 1-11.

Gujarathi, M. R. 2012. Super Electronics, Inc.: Financial reporting of sales incentives and vendor allowances using FASB codification. Issues in Accounting Education (May): 461-474.

Gujarathi, M. R. and R. E. Hoskin. 1992. Evidence of earnings management by the early adopters of SFAS 96. Accounting Horizons (December): 18-31.

Hass, M. C. 2022. FASB's position on leases standard is 'insensitive'. Journal of Accountancy (February): 4.

Hassell, J. M. and K. L. Philipich. 2008. Introduction to and overview of SFAS No. 158: A visual presentation. Journal of Accounting Education 26(1): 30-33.

Haw, I. and S. Lustgarten. 1988. Evidence on income measurement properties of ASR No. 190 and SFAS No. 33 data. Journal of Accounting Research (Autumn): 331-352.

Heiman-Hoffman, V. B. and J. M. Patton. 1994. An experimental investigation of deferred tax asset judgments under SFAS 109. Accounting Horizons (March): 1-7.

Heltzer, W. 2010. The impact of SFAS No. 123(R) on financial statement conservatism. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 227-235.

Henry, E. 2009. Early adoption of SFAS No. 159: Lessons from games (almost) played. Accounting Horizons (June): 181-199.

Herrmann, D. and W. B. Thomas. 2000. An analysis of segment disclosures under SFAS No. 131 and SFAS No. 14. Accounting Horizons (September): 287-302.

Herz, R. H. 2003. A year of challenge and change for the FASB. Accounting Horizons (September): 247-255.

Herz, R. H, G. J. Batavick, G. M. Croach, G. S. Schieneman, K. Schipper, L. F. Seidman and E. W. Trott. 2005. Statement of Financial Accounting Standards No. 152 - Accounting for Real Estate Time-Sharing Transactions (An amendment of FASB Statements No. 66 and 67). Journal of Accountancy (March): 103-104.

Hines, R. D. 1991. The FASB's conceptual framework, financial accounting and the maintenance of the social world. Accounting, Organizations and Society 16(4): 313-331.

Hirst, D. E., H. Ashbaugh, E. Bartov, A. L. Beatty, C. A. Botosan, P. Davis-Friday, P. M. Fairfield, P. E. Hopkins, R. Mallett, R. Uhl and M. Venkatachalam. 2004. AAA Financial Accounting Standards Committee: Response to FASB exposure draft: Accounting changes and error corrections. Accounting Horizons (December): 255-261.

Hirst, D. E., H. Ashbaugh, E. Bartov, A. L. Beatty, C. A. Botosan, P. Davis-Friday, P. M. Fairfield, P. E. Hopkins, R. Mallett, R. Uhl and M. Venkatachalam. 2005. AAA Financial Accounting Standards Committee: Response to the FASB's exposure draft on share-based payment: An amendment of FASB statements No. 123 and No. 95. Accounting Horizons (June): 101-114.

Hoffelder, K. 2013. FASB proposes survival guidance. CFO (July/August): 12.

Hoffelder, K. 2013. FASB wants banks to forecast loan losses. CFO (January/February): 12.

Hoffelder, K. 2013. Standard setters near leasing finish line. FASB and the IASB move closer toward a final lease-accounting standard, but several sticking points remain. CFO (June): 11-12.

Holder, A. D. and K. E. Karim. 2012. Loss contingencies face controversy in convergence: Amendments to SFAS 5 and IAS 37 are rethought amid criticism. The CPA Journal (January): 34-39.

Holder, A. D., K. E. Karim, K. J. Lin and M. Woods. 2013. A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 134-153.

Holtzman, M. P. 2022. FASB streamlines income tax accounting: Some simplification for franchise taxes. The CPA Journal (January/February): 54-56.

Hopkins, P. E., C. A. Botosan, M. T. Bradshaw, C. M. Callahan, J. Ciesielski, D. B. Farber, M. Kohlbeck, L. Hodder, R. J. Laux, T. L. Stober, P. C. Stocken and T. L. Yohn. 2009. Response to the FASB's preliminary views on financial instruments with the characteristics of equity. Accounting Horizons (March): 85-100.

Horwitz, B. and D. Normolle. 1988. Federal agency R&D contract awards and the FASB rule for privately-funded R&D. The Accounting Review (July): 414-435.

Houston, C. O. and G. G. Mueller. 1988. Foreign exchange rate hedging and SFAS No. 52 - Relatives or strangers? Accounting Horizons (December): 50-57.

Hovey, D. F. 1986. Memo to FASB: A cash flow statement suggestion. Management Accounting (November): 63-64, 66-67.

Hudack, L. R. and J. P. McAllister. 1994. An investigation of the FASB's application of its decision usefulness criteria. Accounting Horizons (September): 1-18.

Illuzzi, K. 2015. New challenges in a delicate process: Difficulties presented by FASB's going concern standard may lead non-SEC companies away from GAAP financial statements. Journal of Accountancy (March): 28-29.

Illuzzi, K. 2015. Preferability and the private company alternative: How a FASB principle for accounting policy decisions affects election of options developed by the PCC. Journal of Accountancy (June): 46-48.

Iselin, M. and A. Nicoletti. 2017. The effects of SFAS 157 disclosures on investment decisions. Journal of Accounting and Economics (April-May): 404-427.

Jennergren, L. P. and B. Naslund. 1993. A comment on "Valuation of executive stock options and the FASB proposal". The Accounting Review (January): 179-183.

Jiang, J., I. Y. Wang and D. D. Wangerin. 2018. How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members. Accounting, Organizations and Society (71): 30-46.

Johnson, S. 2012. FASB change targets intangibles tests. CFO (March): 30-31.

Johnson, W. B. 1985. Discussion of valuation implications of SFAS No. 33 data for electric utility investors. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 48-53.

Jones, D. A. 2013. Changes in the funded status of retirement plans after the adoption of SFAS No. 158: Economic improvement or balance sheet management. Contemporary Accounting Research 30(3): 1099-1132.

Jones, J. P. 2016. The state of FASB's simplification initiative. The CPA Journal (July): 56-59.

Jordan, C. E. 2016. FASB's new standard for classifying deferred taxes. The CPA Journal (July): 22-23.

Journal of Accountancy. 2008. FASB NO. 163 Statement of Financial Accounting Standards No. 163 - Accounting for financial guarantee insurance contracts (an interpretation of FASB Statement No. 60). Journal of Accountancy (August): 101-106.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 164 - Not-for-profit entities: Mergers and acquisitions (Including an amendment of FASB Statement No. 142). Journal of Accountancy (August): 76-88.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 166 - Accounting for transfers of financial assets, an amendment of FASB Statement No. 140. Journal of Accountancy (September): 94-114.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 167 - Amendments to FASB Interpretation No. 46(R). Journal of Accountancy (September): 119-136.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 168 - The FASB Accounting Standards Codification(TM) and the Hierarchy of Generally Accepted Accounting Principles, a replacement of FASB Statement No. 162. Journal of Accountancy (September): 138-140.

Journal of Accountancy. 2017. FASB standard aims to simplify hedge accounting. Journal of Accountancy (November): 10.

Journal of Accountancy. 2017. Line items: Car and truck depreciation limits for 2017; Comments requested on FASB revenue standards; Procedures for refunds of FICA and RRTA taxes clarified. Journal of Accountancy (June): 79.

Journal of Accountancy. 2018. FASB addresses financial reporting impacts of new tax law. Journal of Accountancy (March): 5-11.

Journal of Accountancy. 2018. Line items: New FASB and IFRS standards get method change procedure; Rev. Proc. 2018-25 updates passenger auto depreciation, lessee income inclusion for TCJA; Select Check is now tax exempt organization search. Journal of Accountancy (August): 67.

Journal of Accountancy. 2018. News digest: ASB addresses auditor's report, other information, standards; FASB simplifying leases standard implementation; FASB combines guidance on 2 subjects into 1 topic; PCAOB issues staff guidance on new auditor's report; ASB issues new statement of position; To do list: Key dates; Kroeker reappointed as FASB's vice chairman. Journal of Accountancy (February): 7-10.

Journal of Accountancy. 2018. News digest: FASB addresses stranded income effects of tax law; New standard will include revised compilation and review report requirements; AICPA proposes revising independence rules for information system services; ASB issues auditing interpretation on dual reporting; Draft guidance applies ERM principles to ESG risk; To-do list: Key dates; GASB developing revenue and expense recognition model. Journal of Accountancy (May): 9-12.

Journal of Accountancy. 2018. News digest: FASB proposes targeted changes to collaborative arrangements standard; FASB supersedes guidance related to Circular 202; Americans' financial satisfaction hits high mark; FinREC issues 2 revenue recognition working drafts; FASAB proposes new standards for accounting and reporting of government land; Fewer Americans delaying life events for financial reasons; Valuation of portfolio company investments addressed in AICPA working draft; To-do list: Key dates. Journal of Accountancy (July): 9-12.

Journal of Accountancy. FASB proposes goodwill evaluation relief for some private companies, NFPs. Journal of Accountancy (February): 7.

Journal of Accountancy. 2021. FASB proposes hedge accounting changes. Journal of Accountancy (July): 7.

Journal of Accountancy. 2021. FASB provides goodwill triggering relief for private companies, NFPs. Journal of Accountancy (April/May): 7.

Journal of Accountancy. 2021. FASB staff weights in on debt modifications and restructuring. Journal of Accountancy (January): 7.

Journal of Accountancy. 2021. New attestation standard clarifies objective of review engagements; FASB addresses revenue contracts with customers acquired in a business combination; Guidance for single audits provided in OMB compliance addendum; AICPA tax policy and advocacy recommendations deliver results in 2020.Journal of Accountancy (March): 6-8.

Joyce, E. J., R. Libby and S. Sunder. 1982. Using the FASB's qualitative characteristics in accounting policy choices. Journal of Accounting Research (Part II, Autumn): 654-675.

Kang, T., I. K. Khurana and C. Wang. 2017. International diversification, SFAS 131 and post-earnings-announcement drift. Contemporary Accounting Research 34(4): 2152-2178.

Kaplan, D. and E. A. Fender. 1998. The development of comment letters on FASB proposals by the AICPA accounting standards executive committee. Accounting Horizons (June): 184-187.

Karim, K. E., K. J. Lin, R. E. Pinsker and H. Zhu. 2019. Using linguistics to mine unstructured data from FASB exposure drafts. Journal of Information Systems (Spring): 67-83.

Katz, D. M. 2011. Secrets of the bargain basement: Why do some companies hawk their assets at less than fair value? CFO (May): 21-23. ("As of 2009, FASB began to regard "negative goodwill" as a contradiction in terms, and now calls the product of such sweet deals "bargain purchase" amounts.)

Khan, U., B. Li, S. Rajgopal and M. Venkatachalam. 2018. Do the FASB's standards add shareholder value? The Accounting Review (March): 209-247.

Khurana, I. 1991. Security market effects associated with SFAS No. 94 concerning consolidation policy. The Accounting Review (July): 611-621.

Khurana, I. K. and M. L. Loudder. 1994. The economic consequences of SFAS 106 in rate-regulated enterprises. The Accounting Review (April): 364-380.

King, A. M. 1994. Asset impairment. Management Accounting (March): 36-39. (Discussion of the FASB's exposure draft Accounting for the Impairment of Long-lived Assets).

King, A. M. 1996. Asset impairment - FASB gets it right. Management Accounting (January): 26-30.

Kinney, W. R. Jr. 1996. What can be learned from the FASB's process for SFAS No. 115? Accounting Horizons (June): 180-184.

Kirk, D. J. 1976. The FASB: Serving its constituency. Management Accounting (June): 11-14, 25.

Kirk, D. J. 1978. Business and the FASB: The need for effective interaction. Management Accounting (September): 17-20, 27.

Kirk, D. J. 1988. "Looking back on fourteen years at the FASB: The education of a standard setter". Accounting Horizons (March): 8-17.

Kirk, D. J. 1990. FASB voting requirements. Accounting Horizons (December): 108-113.

Kirsch, R. J. 2012. The evolution of the relationship between the US Financial Accounting Standards Board and the International Accounting Standard setters. The Accounting Historians Journal 39(1): 1-51.

Koeppen, D. R. 1988. Using the FASB's conceptual framework: Fitting the pieces together. Accounting Horizons (June): 18-26.

Kranacner, M. 2011. FASB looks to the future: Standards setting in the post-convergence world: An interview with Leslie F. Seidman, FASB Chair. The CPA Journal (December): 16-24.

Lacina, M. J., B. R. Marks and H. Shin. 2009. The information content of quarterly foreign earnings of U.S. multinational companies under SFAS N. 131. Journal of International Accounting Research 8(2): 23-44.

Lamoreaux, M. G. 2011. FASB prepares to reprioritize: An interview with Chairman Leslie Seidman. Journal of Accountancy (May): 32-41.

Lamoreaux, M. G. and K. Nilsen. 2010. Convergence milestone: Revenue recognition among proposals released as FASB, IASB commit to new timeline. Journal of Accountancy (August): 26-32.

Langer, R. and B. Lev. 1993. The FASB's policy of extended adoption for new standards: An examination of FAS No. 87. The Accounting Review (July): 515-533.

Larcker, D. F. 1981. Discussion of the SEC "reversal" of FASB Statement No 19: An investigation of information effects. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 218-226.

Lee, T. A. 2006. Reply to commentary: The FASB and accounting for economic reality. Cunning plans, spinners, and ideologues: Blackadder and Baldrick try accounting for economic reality. Accounting and the Public Interest (6): 45-50.

Lee, T. A. 2006. The FASB and accounting for economic reality. Accounting and the Public Interest (6): 1-21.

Lee, Y. G. 2014. An examination of restructuring charges surrounding the implementation of SFAS 146. Review of Accounting Studies 19(2): 539-572.

Levy, H. B. 2017. The costs of running employee benefit plans: A flaw in FASB's standards. The CPA Journal (March): 58-59.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB exposure draft, "Proposed statement of financial accounting standards - Accounting for derivatives and similar financial instruments and for hedging activities". Accounting Horizons (March): 157-163.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB invitation to comment, "Recommendations of the AICPA special committee on financial reporting and the association for investment management research". Accounting Horizons (March): 139-156.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB exposure draft, Proposed statement of financial accounting standards - Reporting comprehensive income. Accounting Horizons (June): 117-119.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB: Response to FASB special report, "Issues associated with the FASB project on business combinations". Accounting Horizons (March): 87-89.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB: Response to a discussion paper issued by the IASC/CICA steering committee on financial instruments, "Accounting for financial assets and financial liabilities". Accounting Horizons (March): 90-97.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB and IASC: Proposed statement of financial accounting concepts - Using cash flow information in accounting measures. Accounting Horizons (September): 304-311.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to IASC and FASB: Proposed statement of financial accounting standards - Employers' disclosures about pensions and other postretirement benefits. Accounting Horizons (June): 201-207.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to IASC and FASB: Provisions, contingent liabilities and contingent assets. Accounting Horizons (June): 192-200.

Liu, C. and H. F. Mittelstaedt. 2002. Materiality judgments and disclosure of retiree health care costs under SFAS No. 81. Review of Accounting Studies 7(4): 405-434.

Lobo, G. J. and I. Song. 1989. The incremental information in SFAS No. 33 income disclosures over historical cost income and its cash and accrual components. The Accounting Review (April): 329-343.

Maines, L. A., E. Bartov, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, C. M. Schrand, D. J. Skinner and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Evaluation of the FASB's proposed accounting and disclosure requirements for guarantors. Accounting Horizons (March): 51-58.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, M. Venkatachalam and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Comments on the FASB's proposals on consolidating special-purpose entities and related standard-setting issues. Accounting Horizons (June): 161-173.

Maines, L. A., E. Bartov, P. M. Fairfield, D. E. hirst, T. A. Iannaconi, R. Mallett, C. M. Schrand, D. J. Skinner and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Implications of accounting research for the FASB's initiatives on disclosure of information about intangible assets. Accounting Horizons (June): 175-185.

Makar, S., L. Wang and P. Alam. 2013. The mixed attribute model in SFAS 133 cash flow hedge accounting: Implications for market pricing. Review of Accounting Studies 18(1): 66-94.

Margheim, L., J. A. Hora and T. Kelley. 2008. The preferred stock dilemma of Appllo Technology: The impact of SFAS #150. Global Perspectives on Accounting Education (5): 55-62.

Martin, L. A., C. Subramaniam and R. L. Vigeland. 2000. The effects of SFAS No. 90 on nuclear electric utilities. Accounting Horizons (June): 191-209.

McDonald, B. and M. H. Morris. 1984. The relevance of SFAS 33 inflation accounting disclosures in the adjustment of stock prices to inflation. The Accounting Review (July): 432-446.

McEwen, R. A., T. J. Hoey and J. A. Brozovsky. 2006. The FASB's codification project: A critical step toward simplification. Accounting Horizons (December): 391-398.

McGarvey, M. G. and P. M. Herald. 1990. Telecommunications vs. SFAS 101. Management Accounting (January): 31-35.

McGee, R. W. 1985. FASB hearings on software accounting. Management Accounting (July): 61-63.

McKee, T. E. and L. J. B. McKee. 2013. Using learning curves for revenue recognition: How to apply a different approach under FASB's proposed standard. The CPA Journal (April): 60-64.

Means, K. M. and P. M. Kazenski. 1987. SFAS 91. New dilemmas. Accounting Horizons (December): 63-67.

Means, K. M. and P. M. Kazenski. 1988. SFAS 34: A recipe for diversity. Accounting Horizons (September): 62-67.

Meyer, P. E. 1974. The APB's independence and its implications for the FASB. Journal of Accounting Research (Spring): 188-196.

Miller, G. S. and D. J. Skinner. 1998. Determinants of the valuation allowance for deferred tax assets under SFAS No. 109. The Accounting Review (April): 213-233.

Miller, P. B. W. and P. R. Bahnson. 2007. The top 10 reasons to fix the FASB's conceptual framework. Strategic Finance (July): 42-49.

Miller, P. B. W., R. J. Redding and P. R. Bahnson. 1998. The FASB: The People, the Process, and the Politics, 4th edition. Irwin/McGraw-Hill.

Miller, S. 1984. Pensions: Most oppose controversial proposals at FASB's public hearing. Management Accounting (March): 74-75.

Miller, W. D. 2008. The fatal flaw in SFAS No. 157. Strategic Finance (August): 40-47.

Mittelstaedt, H. F., W. D. Nichols and P. R. Regier. 1995. SFAS No. 106 and benefit reductions in employer-sponsored retiree health care plans. The Accounting Review (October): 535-556.

Mohr, R. M. 1991. Illustrating the economic consequences of FASB Statement No. 94, Consolidation of All Majority-Owned Subsidiaries. Journal of Accounting Education 9(1): 123-136.

Morris, J. L. 2005. The change game: A review of FASB Statement No 154. Journal of Accountancy (December): 67-73.

Mozes, H. A. 1998. The FASB's conceptual framework and political support: The lesson from employee stock options. Abacus 34(2): 141-161.

Mozes, H. A. and A. I. Schiff. 1995. A critical look at SFAS 34: Capitalization of interest cost. Abacus 31(1): 1-17.

Munter, P., T. Moores and T. A. Ratcliffe. 1994. A new look at market value accounting. Management Accounting (March): 41-45. (Related to the FASB's Statement of Financial Accounting Standards 115).

Murphy, M. L. 2019. Making use of FASB delays. Journal of Accountancy (December): 13.

Murphy, M. L. 2022. Goodwill triggering event alternative provides relief to some companies: Learn how FASB's goodwill accounting alternative for evaluating triggering events can make financial reporting easier for private companies and not-for-profit entities beyond the pandemic. Journal of Accountancy (June): 1-5.

Murphy, T., V. O'Connell and C. Ó h Ógartaigh. 2013. Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the "living law" of accounting. Accounting, Organizations and Society 38(1): 72-91.

Nan, L. 2011. An unintended consequence of SFAS 133: Promoting speculation. Journal of Management Accounting Research (23): 305-329.

National Association of Accountants. 1984. Facts about FASB. Management Accounting (January): 62-65.

National Association of Accountants. 1986. GASB/FASB round table. Management Accounting (November): 74-75.

Nelson, K. K. 1996. Fair value accounting for commercial banks: An empirical analysis of SFAS No. 107. The Accounting Review (April): 161-182.

Newberry, S. 2001. Reciprocal and non-reciprocal transactions: The FASB's stock-based compensation project. Abacus 37(2): 177-187.

Newman, D. P. 1981. An investigation of the distribution of power in the APB and FASB. Journal of Accounting Research (Spring): 247-262.

Newman, D. P. 1981. Coalition formation in the APB and the FASB: Some evidence on the size principle. The Accounting Review (October): 897-909.

Newman, D. P. 1982. Coalition formation in the APB and the FASB: A reply. The Accounting Review (January): 196-199.

Norton, C. L. and T. S. Wetzel. 1986. The recognition and measurement guidelines of FASB concepts no. 5. Journal of Accounting Education 4(2): 75-84.

Nurnberg, H. 1989. Deferred tax assets under FASB statement No. 96. Accounting Horizons (December): 49-56.

Nurnberg, H. 1993. Inconsistencies and ambiguities in cash flow statements under FASB statement No. 95. Accounting Horizons (June): 60-75.

Nurnberg, H. and J. A. Largay III. 1996. More concerns over cash flow reporting under FASB statement No. 95. Accounting Horizons (December): 123-136.

Nussbaumer, N. 1992. Does the FASB's conceptual framework help solve real accounting issues? Journal of Accounting Education 10(1): 235-242.

O'Brien, R. T. 1996. SFAS No. 121 illustrated. Management Accounting (January): 29.

Odaiyappa, R. and S. M. K. Nainar. 1992. Economic consequences of SFAS No. 33 - An insider-trading perspective. The Accounting Review (July): 599-609.

Olsen, C. 1985. Valuation implications of SFAS No. 33 data for electric utility investors. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 28-47.

O'Rourke, J. 1999. Getting ahead with SFAS 131. Strategic Finance (December): 39-40, 42. (Analyzing the required segment information).

Ortegren, A. and B. Reed. 1997. Postretirement benefits: The implementation of SFAS No. 106 ‘versus’ accrual accounting in the mining industry. Journal of Accounting Education 15(2): 289-303.

Packer, P. 2013. What have IASB and FASB convergence efforts achieved? Journal of Accountancy (February): 50-54, 56, 58-59.

Palmrose, Z. and W. R. Kinney Jr. 2018. Auditor and FASB responsibilities for representing underlying economics - What U.S. standards actually say. Accounting Horizons (September): 83-90.

Pelger, C. 2016. Practices of standard-setting - An analysis of the IASB's and FASB's process of identifying the objective of financial reporting. Accounting, Organizations and Society (50): 51-73.

Piotroski, J. D. 2003. Discussion of the impact of SFAS No. 131 on information and monitoring. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 225-234.

Pitman, M. K., L. Campbell and K. Martin. 2017. U.S. tax and FASB's new paradigm for revenue recognition. Journal of Accountancy (June): 62-64, 66, 68, 70-71.

Pleak, R. E. 1977. An analysis of the FASB's treatment of foreign currency translation. Management Accounting (September): 29-32.

Pounder, B. 2012. Changes are coming: It's time to pay close attention to a new revenue accounting standard proposed by the FASB and the IASB. Strategic Finance (March): 37-41.

Pratt, J. 1985. SFAS No. 2: Auditor evaluations and input to the home office. Accounting, Organizations and Society 10(4): 427-442.

Previts, J. P. 1974. “FASBing”: Abracadabra again? The Accounting Historians Journal 1(1-4): 23-24.

Price, R. A. 1997. The FASB project on present value-based measurements: An educator's perspective from participation in an FASB roundtable discussion. Issues in Accounting Education (Spring): 215-218.

Randall, R. F. 1974. FASB: The year for decisions. Management Accounting (January): 55-59.

Randall, R. F. 1976. FASB: In the crucible. Management Accounting (April): 57-59.

Randolph, D. 2007. Avoiding FASB 123(R) pitfalls. Journal of Accountancy (May): 74-77.

Ray, G. A. and A. D. McCallion. 1985. Accounting for computer software: The FASB approach. Management Accounting (February): 51-57.

Reither, C. L. 1997. How the FASB approaches a standard-setting issue. Accounting Horizons (December): 91-104.

Rezaee, Z. 1999. No more surprises! Strategic Finance (March): 58-61. (FASB's new rules on derivatives).

Riley, M. E. and R. T. Shortridge. 2013. Proposed changes to lease accounting under FASB's exposure draft: Implications and preparatory steps for lessees. The CPA Journal (June): 28-33.

Robinson, L. E. 1984. Accounting theory: Undergraduate coverage of the FASB conceptual framework. Issues in Accounting Education: 144-148.

Rosenfield, P. 1990. The fatal flaw of FASB Statement 96. Accounting Horizons (September): 98-100.

Ruhl, J. M. and O. M. Smith. 2013. The accounting entity, relevance, and faithful representation: Linking financial statement notes to the FASB and IASB conceptual frameworks. Issues in Accounting Education (November): 117-127.

Ryan, S. G., R. H. Herz, T. E. Iannaconi, L. A. Maines, K. G. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee: Evaluation of the FASB's proposed accounting for financial instruments with characteristics of liabilities, equity, or both. Accounting Horizons (December): 387-400.

Salatka, W. K. 1989. The impact of SFAS no. 8 on equity prices of early and late adopting firms: An events study and cross-sectional analysis. Journal of Accounting and Economics (February): 35-69.

Sami, H. and M. J. Welsh. 1992. Characteristics of early and late adopters of pension accounting standard SFAS No. 87. Contemporary Accounting Research 9(1): 212-236.

Sanders, T. B. 2009. SFAS No 157 and the current banking crisis. Strategic Finance (December): 50-53.

Schoderbek, M. P. and M. D. Slaubaugh. 2001. The FASB exposure draft on accounting for business combinations and intangible assets: An instructional assignment. Journal of Accounting Education 19(4): 265-281.

Schrand, C. M. and J. A. Elliott. 1998. Risk and financial reporting: A summary of the discussion at the 1997 AAA/FASB conference. Accounting Horizons (September): 271-282.

Scott, T. W. 1991. Pension disclosure under SFAS No. 87: Theory and evidence. Contemporary Accounting Research 8(1): 62-81.

Selto, F. H. and H. D. Grove. 1983. The predictive power of voting power indices: FASB voting on statements of financial accounting standards Nos. 45-69. Journal of Accounting Research (Autumn): 619-622.

Selto, F. H. and M. L. Clouse. 1985. An investigation of managers' adaptations to SFAS No. 2: Accounting for research and development costs. Journal of Accounting Research (Autumn): 700-717.

Sepe, J. 1982. 1981 Competitive manuscript award: The impact of the FASB's 1974 GPL proposal on the security price structure. The Accounting Review (July): 467-485.

Seville, M. A. and D. Gray. 1986. Using the standard-setting process to demystify the concepts statements: The case of SFAS 76. Journal of Accounting Education 4(2): 107-112.

Sheehy, J. A. and L. Schlitt. 1991. SFAS No. 96: The new age of tax accounting. Management Accounting (October): 50-53.

Shehata, M. 1991. Self-selection bias and the economic consequences of accounting regulation: An application of two-stage switching regression to SFAS No. 2. The Accounting Review (October): 768-787. (Part of a forum on the use of limited-dependent variables in accounting research).

Shenkir, W. G. 1975. Accounting history, the accounting historian, and the FASB. The Accounting Historians Journal 2(1-4): 22-24.

Shenkir, W. G. 1976. A perspective on the measurement of earnings and FASB policymaking. The Accounting Historians Journal 3(1-4): 40-42.

Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, K. Ramesh, S. Rajgopal, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: A response to the FASB exposure draft on accounting for uncertain tax positions: An interpretation of FASB Statement No. 109. Accounting Horizons (March): 103-112.

Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, S. Rajgopal, K. Ramesh, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: Response to FASB exposure draft, "The fair value option for financial assets and financial liabilities, including an amendment of FASB statement No. 115". Accounting Horizons (June): 189-200.

Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, S. Rajgopal, K. Ramesh, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: Response to FASB exposure draft, "Employers' accounting for defined benefit pension and other postretirement plans: An amendment of FASB statement No. 87, 88, 106, and 132(R)". Accounting Horizons (June): 201-213.

Skantz, T. R. 2012. CEO pay, managerial power, and SFAS 123(R). The Accounting Review (November): 2151-2179.

Smith, A. C. and R. R. Berry. 2008. The M&A impact of SFAS No. 141R. Strategic Finance (November): 46-49.

Smith, A. J. 1981. The SEC "reversal" of FASB Statement No. 19: An investigation of information effects. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 174-211.

Smith, J. T. 1998. Responding to FASB standard-setting proposals. Accounting Horizons (June): 163-169.

Smith, N. E. 1988. FASB's conceptual framework: Is it being taught? Journal of Accounting Education 6(2): 251-259.

Snavely, H. J. and L. M. Walther. 1983. Earnings and the FASB - For better or worse? Management Accounting (February): 28-32.

Soffer, L. C. 2000. SFAS No. 123 disclosures and discounted cash flow valuation. Accounting Horizons (June): 169-189.

Sprouse, R. T. 1987. The SEC-FASB partnership. Accounting Horizons (December): 92-95.

Stanton, C. M. 1990. The FASB and the EITF: Partners or competitors? Journal of Accounting Education 8(2): 321-326. (Emerging Issues Task Force).

Sterner, J. A. 1983. An empirical evaluation of SFAS No. 55. Journal of Accounting Research (Autumn): 623-628.

Stone, E. 2016. FASB tightens credit loss reporting. Strategic Finance (July): 13.

Stone, M. and B. Bublitz. 1984. An analysis of the reliability of the FASB data bank of changing price and pension information. The Accounting Review (July): 469-473.

Stone, M. S. 1983. Can multiemployer plans fit into FASB pension proposals? Management Accounting (November): 71-74.

Storey, R. K. and S. Storey. 1998. The Framework of Financial Accounting Concepts and Standards. FASB.

Street, D. L., N. B. Nichols and S. J. Gray. 2000. Segment disclosures under SFAS No. 131: Has business segment reporting improved? Accounting Horizons (September): 259-285.

Swieringa, R. J. 1996. FASB in my rear view mirror. Emanuel Saxe Lecture, The Baruch College, CUNY (April).

Swieringa, R. J. 1996. Some comments about research and the FASB. Behavioral Research In Accounting (8): 1-7.

Tandy, P. R. and N. L. Wilburn. 1992. Constituent participation in standard-setting: The FASB's first 100 statements. Accounting Horizons (June): 47-58.

Tandy, P. R. and N. L. Wilburn. 1996. The academic community's participation in standard setting: Submission of comment letters on SFAS Nos. 1-117. Accounting Horizons (September): 92-111.

The CPA Journal. 2009. FASB Chairman Robert H. Herz. The CPA Journal (July): 14-19. (Interview).

The CPA Journal. 2011. Updates from FASB and the SEC: Making progress on convergence, transparency, and technology. The CPA Journal (August): 17-20.

The CPA Journal. 2014. Updates from the FASB and the SEC. The CPA Journal (July): 14-19.

The CPA Journal. 2017. The changing landscape of financial reporting: Taking stock and looking forward. The CPA Journal (August): 18-23. (Opening remarks from Wesley Bricker (SEC) and Lawrence Smith (FASB)).

The CPA Journal. 2022. Hot topics at FASB. The CPA Journal (May/June): 38-41. (Panel discussion of government assistance, deferred revenue, discount rates, intangible assets, and goodwill).

The CPA Journal. 2022. Opening remarks from the SEC and FASB. The CPA Journal (May/June): 24-29.

Thomas, L. R. and E. P. Swanson. 1986. Additional considerations when using the FASB data bank of changing price information. The Accounting Review (April): 330-336.

Trombley, M. A. 1989. Accounting method choice in the software industry: Characteristics of firms electing early adoption of SFAS No. 86. The Accounting Review (July): 529-538.

Tysiac, K. 2013. Managing change, people, and transparency: An interview with former FASB chairman Robert Herz. Journal of Accountancy (July): 40-43.

Tysiac, K. 2016. FASB requires earlier reporting of credit losses. Journal of Accountancy (August): 14-15.

Tysiac, K. and M. L. Murphy. 2015. Don't lose momentum on revenue recognition standard: Financial statement preparers need to keep pushing ahead on implementation as FASB and IASB work to amend the converged standard. Journal of Accountancy (June): 40-44.

Van Riper, R. 1994. Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process. Quorum Books.

Vent, G. A., J. F. Cowling and S. Sevalstad. 1995. Cash flow comparability: Accounting for long-term debt under SFAS 95. Accounting Horizons (December): 88-96.

Vickrey, D. W. 1985. Normative information qualities: A contrast between information-economics and FASB perspectives. Abacus 21(2): 115-130.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to FASB: Liability and equity. Accounting Horizons (September): 305-307.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to FASB: Methods of accounting for business combinations: Recommendations of the G4+1 for achieving convergence. Accounting Horizons (September): 299-303.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee response: Response to the FASB preliminary views: Reporting financial instruments and certain related assets and liabilities at fair value. Accounting Horizons (December): 501-508.

Wall, P. S. and R. Colvard. 2010. No accounting for misconduct: Postemployment benefits under SFAS 112 and related legal concerns. The CPA Journal (November): 40-43.

Warfield, T. D., J. Gribble, M. H. Lang, C. M. C. Lee, T. J. Linsmeier, S. H. Penman, D. Shores, J. H. Smith and R. G. Stephens. 1996. AAA Financial Accounting Standards Committee response to FASB exposure draft: Proposed statement of financial accounting standards - Accounting for certain liabilities related to closure or removal of long-lived assets. Accounting Horizons (December): 137-141.

Warfield, T. D., J. Gribble, M. H. Lang, C. M. C. Lee, T. J. Linsmeier, S. H. Penman, D. Shores, J. H. Smith and R. G. Stephens. 1996. AAA Financial Accounting Standards Committee response to FASB exposure drafts: Proposed statement of financial accounting standards - Accounting for transfers and services of financial assets and extinguishment of liabilities. Accounting Horizons (September): 178-181.

Warfield, T. D., J. Gribble, M. H. Lang, C. M. C. Lee, T. J. Linsmeier, S. H. Penman, D. Shores, J. H. Smith and R. G. Stephens. 1996. AAA Financial Accounting Standards Committee response to FASB exposure drafts: Proposed statement of financial accounting standards - Consolidated financial statements: Policy and procedures. Accounting Horizons (September): 182-185.

Wasley, C. E. and T. J. Linsmeier. 1992. A further examination of the economic consequences of SFAS No. 2. Journal of Accounting Research (Spring): 156-164.

Waymire, G. and G. Pownall. 1983. Some evidence on potential effects of contemporaneous earnings disclosures in tests of capital market effects associated with FASB exposure draft No. 19. Journal of Accounting Research (Autumn): 629-643.

Weygandt, J. J., M. E. Barth, W. A. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff, Jr. C. L. McDonald, L. Revsine and D. G. Searfoss. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Recognition and measurement of financial instruments. Accounting Horizons (September): 95-104.

Weygandt, J. J., M. E. Barth, W. A. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff, Jr. C. L. McDonald, L. Revisine and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums. Response to the FASB discussion memorandum "Present value-based measurement in accounting". Accounting Horizons (March): 114-118.

Weygandt, J. J., M. E. Barth, W. A. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff, Jr. C. L. McDonald, L. Revisine and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums. Comment letter to the FASB discussion memorandum "New basis of accounting". Accounting Horizons (March): 119-121.

Weygandt, J. J., M. E. Barth, W. A. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff, Jr. C. L. McDonald, L. Revsine and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee response to the FASB discussion memorandum "Consolidation policy and procedures". Accounting Horizons (September): 120-125.

Weygandt, J. J., W. A. Collins, G. M. Crooch, L. C. Heath, W. W. Holder, C. L. McDonald, L. Revsine, D. G. Seaarfoss and L. A. Tomassini. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Distinguishing between liability and equity instruments and accounting for instruments with characteristics of both. Accounting Horizons (September): 105-113.

Whittington, G. 2008. Fair value and the IASB/FASB conceptual framework project: An alternative view. Abacus 44(2): 139-168.

Whittred, G. and K. R. Ferris. 1995. Instructional case: The impact of SFAS No. 94 on Ford Motor Company. Issues in Accounting Education (Fall): 331-350.

Williams, K. 1984. Fellowship program bridges FASB-industry gap. Management Accounting (June): 68-71.

Williams, K. 1986. Chairman Don Kirk leaves FASB stronger. 1986. Management Accounting (November): 20-25, 72.

Williams, K. 1986. Dennis R. Beresford: New FASB chairman. Management Accounting (December): 18-21.

Wilner, N. A. 1982. SFAS 8 and information inductance: An experiment. Accounting, Organizations and Society 7(1): 43-52.

Wong, M. H. F. 2000. The association between SFAS No. 119 derivatives disclosures and the foreign exchange risk exposure of manufacturing firms. Journal of Accounting Research (Autumn): 387-417.

Wyatt, A. 1990. OPEB costs: The FASB establishes accountancy. Accounting Horizons (March): 111-116.

Yang, D. C. and C. Kao. 1994. A comparison between the FASB conceptual framework and the draft of accounting standards of the People's Republic of China. Journal of International Accounting, Auditing & Taxation 3(1): 71-83.

Young, C., C. Peng, C. Chien and L. Tsai. 2014. Does SFAS No. 151 trigger more overproduction? Journal of Management Accounting Research 26(1): 121-143.

Young, J. J. 1994. Outlining regulatory space: Agenda issues and the FASB. Accounting, Organizations and Society 19(1): 83-109.

Zeff, S. A. 2016. The influence of Price Waterhouse & Co. on the CAP, The APB, and in the early years on the FASB. The Accounting Historians Journal 43(2): 129-140.

Zeff, S. A. 2021. The FASB's approach toward reviewing, conducting, and sponsoring academic research and to engaging academics. Accounting Horizons (September): 245-254.

Ziebart, D. A. and D. H. Kim. 1987. An examination of the market reactions associated with SFAS No. 8 and SFAS No. 52. The Accounting Review (April): 343-357.