Post-Doctoral Fellow

About the role

The FASB seeks a highly motivated Ph.D. graduate (current or within the past two years) to serve a one-year, competitively paid term as its Post-Doctoral Fellow. The ideal candidate will bring academic research and skills, and the ability to work effectively with teams, to contribute to the FASB’s accounting standard setting.

Responsibilities

• Directly engage in project-specific research activities
  • Identifying and critically evaluating existing rigorous research findings relevant to project issues; preparing written research syntheses for Board and staff.
  • Continuously identifying relevant research throughout project stages (pre‑agenda evaluation, development of proposed/final ASUs, implementation).
  • Facilitating staff data‑gathering outreach: assisting with surveys, questionnaires, field tests, drafting Exposure Draft questions, evaluating empirical data.
  • Subject to Deputy Director approval, publishing research syntheses or results in top‑tier peer‑reviewed journals is possible and encouraged.
  • Some flexibility to work on own research.
• Integrate identified research results into staff analyses used for Board decision‑making and educate Board and staff on empirical research
  • Help staff understand research implications and incorporate them into analyses and recommendations; may prepare or review staff analysis in Board memoranda.
  • Leverage data‑analysis skills to incorporate empirical financial‑reporting data: identify datasets, apply sound statistical techniques, translate results into decision‑useful insights; build staff data‑analysis capabilities.
  • Participate in Board meetings (decision‑making, education, small‑group) to support work and explain research findings.
  • Lead professional development sessions for Board and staff on strengths/limitations of empirical research and best practices.
• Identify research of general relevance to accounting standard‑setting
  • Support methodology for monitoring, identifying, evaluating, and communicating relevant research within FASB staff.
  • Liaise with other standard‑setting and regulatory bodies (IASB, PCAOB, SEC, etc.) and academic community to discuss relevant research.
  • Attend relevant academic conferences.
• Encourage/stimulate original research by others on issues important to the FASB
  • Help organize the FASB Financial Reporting Issues Conference, FASB Faculty/Doctoral Student Summer Program, and similar programs.
  • Communicate Board‑important issues and research opportunities via papers, website posts, journal articles, etc.
  • Host/participate in roundtable meetings or conference calls with academic community.
  • Make presentations at academic or other conferences.
  • Serve as staff liaison to relevant academic stakeholder groups.
• Undertake or assist with other research activities as requested (e.g., post‑implementation review of an Accounting Standards Update).

Skills

• Recent Ph.D. in accounting earned no more than two years prior (CPA desired but not required).
• Demonstrated ability to work highly effectively in a team environment.
• Understanding of FASB’s mission and commitment to helping the Board achieve its mission.
• Excellent training in research methods; familiarity with more than one methodology desired but not required.
• Deep interest in financial reporting issues within FASB’s scope.
• Strong working knowledge of GAAP desired but not required.
• Strong ability to analyze problems and identify key issues.
• Strong interpersonal skills to develop positive relationships with Board members, staff, and to mentor/motivate technical and administrative staff individually and as a team.
• Ability to self‑assess performance and identify strengths and areas for improvement.
• Strong listening, oral, and written communication skills.
• Ability to see broad accounting issues as well as details.
• Open to alternative views, able to actively listen to feedback, and clearly communicate others’ perspectives.
• Self‑confident and able to defend own views.
• Strong commitment to FASB and its mission, including willingness to step outside technical assignments to take on other initiatives that