Frank Lewis Clarke (1933–2020): An International Journey in Quest of a More Serviceable Accounting
纪念悉尼会计学派成员弗兰克·克拉克，回顾其教育背景、学术贡献，他发表大量作品探讨如何提高会计数据的有用性，尤其关注公司财务困境和倒闭中的会计异常。
SYNOPSIS Frank Lewis Clarke (1933–2020), a member of the Sydney School of Accounting, was a keen observer of business practices, successes, and failures, an international journeyman for better accounting standards, an influential accounting academic, and a master teacher. This memorial considers Clarke's early childhood, education, and his contribution to accounting scholarship. During a career spanning several decades, Clarke published over 50 articles in scholarly journals, a dozen books, smaller pieces in professional outlets and popular press, and many submissions to professional and governmental inquiries. Ideas were exposed in presentations at conferences nearly every year. His prodigious output addressed, generally, how to improve the usefulness of accounting data in respect to the uses ordinarily made of them. Much of his research examined accounting anomalies revealed in analyses of corporate financial dilemmas and unexpected corporate collapses. He leaves behind a legacy that highlights the need for a more serviceable accounting. JEL Classifications: M41; M42; M48.