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Stephen A. Zeff
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Journal Articles

Impact of the Tax Law on GAAP: 1909 to the 1950s

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2025) 52 (1): 115–128.
https://doi.org/10.2308/AAHJ-2024-018
Published: 01 June 2025
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Journal Articles

Tracing Intellectual Origins in Accounting

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2024) 51 (1): 111–125.
https://doi.org/10.2308/AAHJ-2023-031
Published: 01 June 2024
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Journal Articles

AirTouch Communications’ Innovative Disclosure: “Proportionate Financial Data”

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2023) 50 (1): 77–83.
https://doi.org/10.2308/AAHJ-2022-024
Published: 01 June 2023
View article titled, AirTouch Communications’ Innovative Disclosure: “Proportionate Financial Data”
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Journal Articles

A Note on the SEC's Decision in 1964 to Remove Differences between Its Filing Requirements and Companies' Annual Reports to Shareholders

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2022) 49 (2): 129–134.
https://doi.org/10.2308/AAHJ-2022-005
Published: 01 December 2022
View article titled, A Note on the SEC's Decision in 1964 to Remove Differences between Its Filing Requirements and Companies' Annual Reports to Shareholders
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Journal Articles

Arthur Andersen & Co. Thrice Petitioned the SEC to Reform GAAP, 1954–1965

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2022) 49 (1): 61–82.
https://doi.org/10.2308/AAHJ-2021-025
Published: 01 June 2022
View article titled, Arthur Andersen & Co. Thrice Petitioned the SEC to Reform GAAP, 1954–1965
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Journal Articles

Three Big 8 Audit Firms Notify the AICPA in 1970 of Their Lack of Confidence in the Accounting Principles Board

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2021) 48 (2): 53–66.
https://doi.org/10.2308/AAHJ-2021-014
Published: 01 December 2021
View article titled, Three Big 8 Audit Firms Notify the AICPA in 1970 of Their Lack of Confidence in the Accounting Principles Board
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Journal Articles

Australians and New Zealanders Taking Their Accounting Doctorate in the United States: 1960s to 2018

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2019) 46 (2): 69–71.
https://doi.org/10.2308/aahj-52537
Published: 01 December 2019
View article titled, Australians and New Zealanders Taking Their Accounting Doctorate in the United States: 1960s to 2018
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Journal Articles

My Accounting Theory Seminar

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2018) 45 (1): 135–140.
https://doi.org/10.2308/aahj-10574
Published: 01 June 2018
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Journal Articles

An Introduction to Corporate Accounting Standards: Detecting Paton's and Littleton's Influences

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2018) 45 (1): 45–67.
https://doi.org/10.2308/aahj-10578
Published: 01 June 2018
View article titled, An Introduction to Corporate Accounting Standards: Detecting Paton's and Littleton's Influences
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Journal Articles

A Historical Study of the First 30 Years of Accounting Horizons

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Stephen A. Zeff, Thomas R. Dyckman
Journal: Accounting Historians Journal
Accounting Historians Journal (2018) 45 (1): 115–131.
https://doi.org/10.2308/aahj-10582
Published: 01 June 2018
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Journal Articles

Contemplating the Origin of Decision-Usefulness

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2017) 44 (2): 189.
https://doi.org/10.2308/aahj-10558
Published: 01 December 2017
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Journal Articles

THE INFLUENCE OF PRICE WATERHOUSE & CO. ON THE CAP, THE APB, AND IN THE EARLY YEARS ON THE FASB

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2016) 43 (2): 129–140.
https://doi.org/10.2308/0148-4184.43.2.129
Published: 01 December 2016
View article titled, THE INFLUENCE OF PRICE WATERHOUSE & CO. ON THE CAP, THE APB, AND IN THE EARLY YEARS ON THE FASB
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Journal Articles

An Annotated Bibliography of Published Writings on the U.S. Accounting Principles Board, 1959 – 1973

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2016) 43 (2): 142–149.
https://doi.org/10.2308/0148-4184.43.2.142
Published: 01 December 2016
View article titled, An Annotated Bibliography of Published Writings on the U.S. Accounting Principles Board, 1959 – 1973
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Journal Articles

ACCOUNTING TEXTBOOKS AS CHANGE AGENTS: FINNEY'S INTERMEDIATE AND FINNEY AND MILLER'S INTERMEDIATE FROM 1934 TO 1958

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2016) 43 (1): 59–77.
https://doi.org/10.2308/0148-4184.43.1.59
Published: 01 June 2016
View article titled, ACCOUNTING TEXTBOOKS AS CHANGE AGENTS: FINNEY'S INTERMEDIATE AND FINNEY AND MILLER'S INTERMEDIATE FROM 1934 TO 1958
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Journal Articles

FUNDS STATEMENTS: THE ACCOUNTING PRINCIPLES BOARD WAS TWICE BEHIND THE CURVE

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2015) 42 (2): 91–102.
https://doi.org/10.2308/0148-4184.42.2.91
Published: 01 December 2015
View article titled, FUNDS STATEMENTS: THE ACCOUNTING PRINCIPLES BOARD WAS TWICE BEHIND THE CURVE
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Journal Articles

THE SEC PREEMPTS THE ACCOUNTING PRINCIPLES BOARD IN 1965: THE CLASSIFICATION OF THE DEFERRED TAX CREDIT RELATING TO INSTALLMENT SALES

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2007) 34 (1): 1–23.
https://doi.org/10.2308/0148-4184.34.1.1
Published: 01 June 2007
View article titled, THE SEC PREEMPTS THE ACCOUNTING PRINCIPLES BOARD IN 1965: THE CLASSIFICATION OF THE DEFERRED TAX CREDIT RELATING TO INSTALLMENT SALES
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Journal Articles

THE WORK OF THE SPECIAL COMMITTEE ON RESEARCH PROGRAM

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (2001) 28 (2): 141–186.
https://doi.org/10.2308/0148-4184.28.2.141
Published: 01 December 2001
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Journal Articles

THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (1999) 26 (2): 89–131.
https://doi.org/10.2308/0148-4184.26.2.89
Published: 01 December 1999
View article titled, THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES
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Journal Articles

F. R. M. de PAULA

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Stephen A. Zeff
Journal: Accounting Historians Journal
Accounting Historians Journal (1974) 1 (4): 31–33.
https://doi.org/10.2308/0148-4184.1.4.31
Published: 01 January 1974
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