The Chicago Group of Four That Changed Accounting Research

This manuscript provides a historical account of the “Chicago Group of Four,” namely, Sidney Davidson, Charles T. Horngren, David O. Green, and George H. Sorter, and describes their activities and individual roles based on Sorter's autobiography in 2019. The Chicago group was a major source of accounting innovation, both initiating the empirical research conferences at The University of Chicago and establishing the Journal of Accounting Research.