The Financial Accounting Standards Board (FASB) has selected Will Anding of Florida State University as the recipient of its 2024 Emerging Scholar Award. The award recognizes a proposed doctoral thesis topic with the potential to make a rigorous contribution to an issue of interest to accounting standard setting.

Anding is a fourth-year doctoral student in the College of Business at Florida State University. His dissertation topic studies the implementation process used by preparers and auditors when adopting new accounting standards.  

FASB Member Christine A. Botosan, who initiated the Emerging Scholars Award program, said, “We had many excellent submissions this year, but Will Anding’s rose to the top on the strength and rigor of his research plan, and his commitment to the kind of work that is highly relevant to the practice of accounting today.” 

Special Mention 

The FASB also honored Colin Tipton of Temple University with special recognition for his dissertation topic that identifies reporting units within public companies and the amount of goodwill allocated to the reporting units.
 
“The FASB congratulates Will Anding and Colin Tipton for their submissions to the 2024 Emerging Scholar Award Program,” stated FASB Chair Richard R. Jones. “We’re pleased to recognize their efforts and the potential of academic research to enhance the Board’s understanding of key issues as we develop standards to provide investors with more decision-useful information.”