- Financial Accounting Standards Board (92)
- Stone, Williard E. (58)
- International Accounting Standards Committee (45)
- Delaney, Patrick R. (5)
- Finney, H. A. (Harry Anson), 1886- (4)
- Chambers, R. J. (Raymond J.), 1917- (3)
- Jäger, Ernst Ludwig, b. 1828 (3)
- Miller, Herbert E., 1914- (3)
- Paton, W. A., 1889- (3)
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- Elliott, Jamie (2)
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- Gray, S. J.(Sidney John), 1942- (2)
- Hilton, Joseph N. (2)
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- Jordan, Louis H. (2)
- Larry P Bailey (2)
- Lilien, Steven B. (2)
- Littleton, A. C. (Ananias Charles), 1886- (2)
- Madison, Roland L. (2)
- Marsh, C. C. (Christopher Columbus), 1806-1884 (2)
- May, George Oliver (2)
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- Noble, Howard S. (2)
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- Parker, R. H. (Robert Henry) (2)
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- Porter, Mattie C. (2)
- Previts, Gary John, 1942- (2)
- Prince, Thomas R. (2)
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- 井尻, 雄士(1935-) (2)
- Academy of Accounting Historians (1)
- Adam S Maiga (1)
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- Adams, Jane B. (1)
- Agami, Abdel M., 1940- (1)
- Ahmed Riahi Belkaoui (1)
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- Anderson, W. T. (1)
- Anderson, Wilton Thomas (1)
- Anthony, Robert Newton, 1916- (1)
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- Archer, Fred Coleman, 1915- (1)
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- Baxter, William Threipland, 1906- (1)
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- no value (181)
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