Research on Credible Financial Reporting 1961-99: The Contributions of Professor Nicholas Dopuch
回顾尼古拉斯·多普奇教授在可信财务报告研究领域的贡献,将其置于过去四十年会计监管、实践和学术变革的背景中,帮助读者理解其学术影响。
In this article we review the contributions of Professor Nicholas Dopuch to research on credible financial reporting. The review begins with 1961, the year Nick received his Ph.D. from the University of Illinois at Urbana-Champaign and started his scholarly career as an assistant professor at the University of Chicago. It ends with the current year, but of course, the story, and Nick's contributions, will not end with 1999. We all know something about Nick's contributions to the accounting research literature, but few of us know all he has done, or have considered his research in the context of the significant changes in accounting regulation, practice, and scholarship that have taken place over the past four decades. Also, many may not know how Nick's thinking has preceded and influenced these changes on the scholarly side. We hope to place Nick's work into a context that allows both an understanding of what has happened in the past 39 years, and Nick's essential and continuing contributions.