- Organisation for Economic Co-operation and Development. Working Group on Accounting Standards (4)
- Brennan, Niamh (3)
- Financial Accounting Standards Board (3)
- Gibson, Charles H., 1939- (3)
- Haskins, Mark E. (3)
- Helfert, Erich A. (3)
- Nobes, Christopher, 1950- (3)
- Griffin, Paul A. (2)
- Marshall, David H. (2)
- Sondhi, Ashwinpaul C. (2)
- Abdel-Khalik, A. Rashad (1)
- Abdolmohammadi, Mohammad J. (Mohammad Javad), 1950- (1)
- Adams, Jane B. (1)
- Alexander, M. David, 1941- (1)
- American Institute of Certified Public Accountants. Special Committee on Financial Reporting (1)
- American Institute of Certified Public Accountants. Study Group on the Objectives of Financial Statements (1)
- Anthony, Robert Newton, 1916- (1)
- Association of Corporate Treasurers (1)
- Baker, C. Richard, 1946- (1)
- Bazley, John D., 1945- (1)
- Benston, George J. (1)
- Birts, Anthony N (1)
- Blake, John (1)
- Bossio, Ronald J. (1)
- Bragg, Steven M. (1)
- Brombach, Klaus (1)
- Brownlee, E. Richard (1)
- Campbell, Leslie G., 1955- (1)
- Chalmers, Keryn, 1961- (1)
- Comiskey, Eugene E. (1)
- Cramer, Joe Jewel, 1937- (1)
- Dinkel, Fritz (1)
- Doupnik, Timothy S. (1)
- Dunn, John, 1959- (1)
- Dyckman, Thomas R., 1932- (1)
- Ehreiser, Hans-Jörg (1)
- Evans, Thomas G. (1)
- Fanning, David (1)
- Ferris, Kenneth R (1)
- Ferris, Kenneth R. (1)
- Financial Executives Research Foundation (1)
- Foulke, Roy Anderson, 1896- (1)
- Fridson, Martin S. (1)
- Fried, Haim Dov (1)
- Frishkoff, Patricia A. (1)
- Frishkoff, Paul (1)
- Giroux, Gary A. (1)
- Godfrey, Jayne M. (Jayne Maree) (1)
- Graham, Benjamin, 1894- (1)
- Grant, Julia (1)
- Gray, S. J.(Sidney John), 1942- (1)
- Grove, Hugh D., 1945- (1)
- Hayes, Rick Stephan, 1946- (1)
- Holmes, Geoffrey Andrew (1)
- Johnson, L. Todd, 1942- (1)
- Jones, Kumen H. (1)
- Keller, Thomas F. (1)
- Kinserdal, Arne, 1934- (1)
- Kosiol, Erich, 1899- (1)
- Kostka, Gerhard, 1937- (1)
- Largay, James A. (1)
- Lennard, Andrew (1)
- Livingstone, John Leslie (1)
- Mautz, R. K. (Robert Kuhn), 1915- (1)
- McGolrick, Charles (1)
- Montgomery, A. Thompson (1)
- Mulford, Charles W., 1951- (1)
- Munter, Paul, 1952- (1)
- Myddelton, David Roderic (1)
- Myer, John Nicholas, 1897- (1)
- Myers, John H. (John Holmes), 1915- (1)
- Nikolai, Loren A., 1943- (1)
- O'Connor, Walter F. (1)
- Oldcorn, Roger (1)
- Olfert, Klaus (1)
- Organisation for Economic Co-operation and Development (1)
- Parker, Lee David (1)
- Parker, R. H. (Robert Henry) (1)
- Pendlebury, M. W. (1)
- Penman, Stephen H. (1)
- Rayman, R. A. (1)
- Reid, Walter (1)
- Roberts, Clare B. (1)
- Robinson, Thomas R. (1)
- Rohan, P. (Paul) (1)
- Ronen, Joshua (1)
- Rosenfield, Paul (1)
- Rueschhoff, Norlin G. (1)
- Rutherford, B. A. (Brian A.) (1)
- Salomon Brothers Center for the Study of Financial Institutions (1)
- Saunders, Anthony (1)
- Schweitzer, Marcell (1)
- Selling Thomas I. (1)
- Shaw, J. C. (John Calman), 1932- (1)
- Silbermayr, Franz (1)
- Sorter, George H. (1)
- Stickney, Clyde P., 1944- (1)
- Sugden, Alan (1)
- Usoff, Catherine (1)
- Vatter, William Joseph, 1905- (1)
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