Stephen A Zeff
Biographic Data
| ID | 8940765 |
|---|---|
| NAME | Stephen A Zeff |
| GIVEN NAMES | Stephen A |
| FAMILY NAME | Zeff |
| SIGNATURE | ZEFF S A |
| AFFILIATIONS | Rice University |
| ORCID | 0000-0003-3107-9228 |
| VERIFIED | Yes |
| TOTAL WORKS | 10 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 10 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1999 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
Profiles of U.S. University Accounting Programs Published from 1957 to 1983 in Two House Organs by Arthur Andersen & Co
This article catalogues the scores of profiles of accounting programs at U.S. and some non-U.S. universities published between 1957 and 1983 in the house organs of the audit firm of Arthur Andersen & Co. It also alerts readers to the Faculty Personnel directories published every five years between 1925 and 1975 by the American Association of Collegiate Schools of Business and to James R. Hasselback’s Accounting Faculty Directories which have been…
Evolution of Accounting at the University of Michigan: 1901 To 2024
This is a study of the historical evolution of accounting at the University of Michigan from 1901 to 2024, attending to the early accounting instructors as well as on the comings and goings of the professorial faculty from the 1920s onward. Attention is given to the role of accounting Ph.D. graduates over the years and to the major achievements and distinctions received by both the faculty and the doctoral graduates. As the University of Michigan…
Robert K. Mautz (1915–2002): A Thought Leader in Accounting and Auditing
This memorial article on Robert K. Mautz examines his pivotal contributions to accounting and auditing through his roles as an academic and practitioner. Known for seminal works like The Philosophy of Auditing and Financial Reporting by Diversified Companies, Mautz emphasized a balance between theoretical rigor and practical relevance in accounting and auditing standards. His career highlights included leadership on influential boards, such as th…
Impact of the Tax Law on Gaap: 1909 To the 1950s
The aim of this article is to bring to light and discuss the many and diverse impacts of the federal income tax law on generally accepted accounting principles (GAAP). Such an analysis can provide accounting academics, practitioners, and standard setters with a broader perspective on these impacts on GAAP, focusing on the period from 1909 to the 1950s. JEL Classifications: M41
Stephen Gilman (1887–1959): An Accounting Scholar
This memorial article traces the career and examines the major writings of Stephen Gilman, the longtime owner, senior manager, and director of instruction of the correspondence school, International Accountants Society, Inc. As very little is publicly known about Gilman and his career, extensive use was made of archival resources and of multiple library searches. Gilman is known chiefly for his scholarly 1939 treatise, Accounting Concepts of Prof…
Tracing Intellectual Origins in Accounting
This paper seeks to track the intellectual evolution of four important streams of thought in the American accounting literature, tracing them back to their originating expressions. The four streams are decision usefulness in both management accounting and financial accounting, futurity in financial accounting, the literature on general price-level accounting, and consolidation goodwill in business combinations
Arthur Andersen & Co. Thrice Petitioned the SEC to Reform Gaap, 1954–1965
The aim of this historical account is to set forth the background behind the three petitions that Arthur Andersen & Co. submitted to the Securities and Exchange Commission (SEC) between 1954 and 1965—two rejected and one accepted—to reform GAAP for SEC registrants. This is the first time that the two rejected petitions have been published in the literature
Three Big 8 Audit Firms Notify the Aicpa in 1970 of Their Lack of Confidence in the Accounting Principles Board
The aim of this article is to display, for the first time in the literature, the letters written in November 1970 by the senior partners of three of the Big 8 audit firms, notifying the AICPA of their lack of confidence in the Accounting Principles Board (APB). The letters were provoked by the “embarrassing” and much criticized Opinions 16 and 17 on accounting for pooling of interests and intangible assets. JEL Classification: M41
The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the Iasb’s Early History
Based on Camfferman and Zeff [(2015). Aiming for global accounting standards: The International Accounting Standards Board, 2001–2011. Oxford: Oxford University Press] we reflect on possibilities for academic research on the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs). We argue that a research agenda may be formed around the notion that the IASB differs from national standard setters…
'True and fair' in the Netherlands: Inzicht or getrouw beeld
In the Netherlands, the standard form of the opinion paragraph of the auditor's report refers to the financial statements giving a getrouw beeld, a phrase which in its literal meaning and material content closely resembles the British 'true and fair view'. However, in Dutch reporting law, the central overriding criterion is worded differently. According to the law, the financial statements are to give an 'insight' into financial position and resu…
No prominent works on this page.
'True and fair' in the Netherlands: Inzicht or getrouw beeld
In the Netherlands, the standard form of the opinion paragraph of the auditor's report refers to the financial statements giving a getrouw beeld, a phrase which in its literal meaning and material content closely resembles the British 'true and fair view'. However, in Dutch reporting law, the central overriding criterion is worded differently. According to the law, the financial statements are to give an 'insight' into financial position and resu…
The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the Iasb’s Early History
Based on Camfferman and Zeff [(2015). Aiming for global accounting standards: The International Accounting Standards Board, 2001–2011. Oxford: Oxford University Press] we reflect on possibilities for academic research on the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs). We argue that a research agenda may be formed around the notion that the IASB differs from national standard setters…
Three Big 8 Audit Firms Notify the Aicpa in 1970 of Their Lack of Confidence in the Accounting Principles Board
The aim of this article is to display, for the first time in the literature, the letters written in November 1970 by the senior partners of three of the Big 8 audit firms, notifying the AICPA of their lack of confidence in the Accounting Principles Board (APB). The letters were provoked by the “embarrassing” and much criticized Opinions 16 and 17 on accounting for pooling of interests and intangible assets. JEL Classification: M41
Arthur Andersen & Co. Thrice Petitioned the SEC to Reform Gaap, 1954–1965
The aim of this historical account is to set forth the background behind the three petitions that Arthur Andersen & Co. submitted to the Securities and Exchange Commission (SEC) between 1954 and 1965—two rejected and one accepted—to reform GAAP for SEC registrants. This is the first time that the two rejected petitions have been published in the literature
Tracing Intellectual Origins in Accounting
This paper seeks to track the intellectual evolution of four important streams of thought in the American accounting literature, tracing them back to their originating expressions. The four streams are decision usefulness in both management accounting and financial accounting, futurity in financial accounting, the literature on general price-level accounting, and consolidation goodwill in business combinations
Evolution of Accounting at the University of Michigan: 1901 To 2024
This is a study of the historical evolution of accounting at the University of Michigan from 1901 to 2024, attending to the early accounting instructors as well as on the comings and goings of the professorial faculty from the 1920s onward. Attention is given to the role of accounting Ph.D. graduates over the years and to the major achievements and distinctions received by both the faculty and the doctoral graduates. As the University of Michigan…
Robert K. Mautz (1915–2002): A Thought Leader in Accounting and Auditing
This memorial article on Robert K. Mautz examines his pivotal contributions to accounting and auditing through his roles as an academic and practitioner. Known for seminal works like The Philosophy of Auditing and Financial Reporting by Diversified Companies, Mautz emphasized a balance between theoretical rigor and practical relevance in accounting and auditing standards. His career highlights included leadership on influential boards, such as th…
Impact of the Tax Law on Gaap: 1909 To the 1950s
The aim of this article is to bring to light and discuss the many and diverse impacts of the federal income tax law on generally accepted accounting principles (GAAP). Such an analysis can provide accounting academics, practitioners, and standard setters with a broader perspective on these impacts on GAAP, focusing on the period from 1909 to the 1950s. JEL Classifications: M41
Stephen Gilman (1887–1959): An Accounting Scholar
This memorial article traces the career and examines the major writings of Stephen Gilman, the longtime owner, senior manager, and director of instruction of the correspondence school, International Accountants Society, Inc. As very little is publicly known about Gilman and his career, extensive use was made of archival resources and of multiple library searches. Gilman is known chiefly for his scholarly 1939 treatise, Accounting Concepts of Prof…
Profiles of U.S. University Accounting Programs Published from 1957 to 1983 in Two House Organs by Arthur Andersen & Co
This article catalogues the scores of profiles of accounting programs at U.S. and some non-U.S. universities published between 1957 and 1983 in the house organs of the audit firm of Arthur Andersen & Co. It also alerts readers to the Faculty Personnel directories published every five years between 1925 and 1975 by the American Association of Collegiate Schools of Business and to James R. Hasselback’s Accounting Faculty Directories which have been…
Accounting (8 works) · Business (8 works) · Accounting (6 works) · Auditing, Earnings Management, Governance (6 works) · Accounting and Organizational Management (5 works) · Audit (5 works) · Economics (4 works) · Law (4 works) · Political science (4 works) · Accounting Education and Careers (3 works)