Photo of McNair Hall

Stephen A. Zeff Digital Library

This open digital library was created by the Jones Graduate School of Business at Rice University as a permanent repository for Dr. Zeff's contributions to our understanding of the historical evolution of financial reporting standards and regulations in the U.S. and globally, benefitting future generations of accounting scholars, students and practitioners.

In the first video series, Dr. Zeff summarizes, in his own incomparable style, his decades of research on the evolution of the regulation and standard-setting process for financial reporting in the U.S. from the 1930s to the early 2020s. In the second video series, he takes a global perspective and shares his deep insights on the evolution of the International Accounting Standards Committee into the International Accounting Standards Boards and the challenges it faced along the way. The digital library will continue to grow as additional relevant materials are collected and archived.

Video Series 1: Evolution of U.S Regulation


Interactive Timeline

Video Series 2: Evolution of the IASC into the IASB, and the Challenges it Faces