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- FASB(Financial Accounting Standards Board) (28)
- Stone, Williard E. (20)
- Chambers, R. J. (Raymond J.), 1917- (8)
- Brief, Richard P., 1933- (6)
- Dean, G. W. (5)
- Edwards, J. R. (5)
- Imdieke, Leroy F. (5)
- Smith, Ralph Eugene, 1941- (5)
- Center for International Financial Analysis and Research (4)
- Horngren, Charles T., 1926- (4)
- International Congress of Accountants (5th : 1938 : Berlin, Germany) (4)
- Paton, William Andrew, 1889- (4)
- Weygandt, Jerry J. (4)
- American Institute of Certified Public Accountants. Accounting Principles Board (3)
- Church, A. Hamilton (Alexander Hamilton), 1866- (3)
- Dicksee, Lawrence Robert, 1864-1932 (3)
- Edwards, James Don (3)
- Edwards, John Richard (3)
- Granof, Michael H (3)
- Haried, Andrew A. (3)
- Kieso, Donald E. (3)
- Larson, Kermit D. (3)
- Lee, T. A. (Thomas Alexander) (3)
- Miller, Elwood L. (3)
- Moscove, Stephen A. (3)
- Parker, Robert Henry (3)
- Saliers, Earl Adolphus, 1884- (3)
- Simkin, Mark G. (3)
- Vangermeersch, Richard G. J. (3)
- Williams, Thomas Howard (3)
- Anthony, Robert N. (2)
- Atkinson, Anthony A. (2)
- Bevis, Herman W. (2)
- Bodnar, George H. (2)
- Brown, Richard, b. 1856 (2)
- Burton, John C. (2)
- Cashin, James A. (2)
- Coleman, Almand R. (2)
- Copeland, Ronald M. (2)
- Dascher, Paul E. (2)
- Davidson, Sidney, 1919- (2)
- Delaney, Patrick R. (2)
- Dixon, Robert L. (2)
- Enthoven, Adolf Jan Henri (2)
- Finney, H. A. (2)
- Forbrig, Gotthard (2)
- Goodall, Ronald (2)
- Griffin, Charles H. (2)
- Heitger, Lester E. (2)
- Helmkamp, John G. (2)
- Hendriksen, Eldon S. (2)
- Hepworth, Samuel Richard, 1920- (2)
- Ijiri, Yuji (2)
- Johnson, H. Thomas, 1938- (2)
- Jones, Thomas, Accountant (2)
- Jordan, Louis Hampton, 1922- (2)
- Karrenbrock, Wilbert Eugene, 1899- (2)
- Kay, Robert S. (2)
- Kell, Walter Gerry, 1921- (2)
- Kieso, Donald Ervin, 1936- (2)
- Littleton, A. C. (Ananias Charles), 1886- (2)
- Livingstone, John Leslie (2)
- Luger, Adolf E. (2)
- Mattessich, Richard (2)
- Matulich, Serge (2)
- Mayhew, Ira, 1814-1894 (2)
- Meigs, Walter B. (2)
- Miller, Herbert E. (2)
- Moonitz, Maurice (2)
- Palmer, Russell E. (2)
- Peele, James (2)
- Pyle, William W. (2)
- Radebaugh, Lee H (2)
- Schiff, Michael (2)
- Schroeder, Richard G. (2)
- Scär, Johann Friedrich (2)
- Sheldahl, Terry K. (2)
- Simons, Harry, 1912- (2)
- Skinner, Alastair (2)
- Solomon, Lanny M., 1946- (2)
- Solomons, David (2)
- Thacker, Ronald James (2)
- Thorne, Lynn (2)
- Vance, Lawrence Lee, 1911- (2)
- Vargo, Richard J. (2)
- Weil, Roman L. (2)
- Accounting Theory Symposium, University of Florida, 1970 (1)
- Allen, Carl P. (1)
- American Accounting Association (1)
- Anderson, Malcolm (1)
- Anthony, Robert Newton, 1916- (1)
- Arnold, Horace Lucian, d. 1915 (1)
- Arpan, Jeffrey S. (1)
- Ashton, David (1)
- Backer, Morton (1)
- Bailey, Georgette T (1)
- Batty, J. (Joseph), 1929- (1)
- Bedford, Norton M. (1)
- Belkaoui, Ahmed, 1943- (1)
- Bennet, James Arlington (1)