Walter Schuetze and the Numbers Game: Advocate for Reform, Champion of Independence, Promoter of Fair Value, and Proponent of Simplification

The authors thank George Fritz, Dave Pearson, and Lynn Turner for sharing their insights about Walter Schuetze from their personal relationships with him. Special thanks to Gary Previts for his counsel and direction throughout this project. Finally, we thank the two anonymous reviewers from this journal and the reviewer from the 2023 American Accounting Association Annual Meeting for their insight and most helpful comments. The authors of this publication confirm that there are no financial or other conflicts of interest related to this research.

Craig Foltin, Cleveland State University, Ahuja School of Business, Accounting Department, Cleveland, OH, USA; Dale L. Flesher, The University of Mississippi, Patterson School of Accountancy, Oxford, MS, USA.

Editor’s note: Accepted by Ann L. Watkins, under the Editorship of William H Black.