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Estimated Pay $22 per hour
Hours Full-time, Part-time
Location Norwalk, Connecticut

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About this job

Position Summary:

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 to bear on accounting standard setting. To this end, this position has four major areas of responsibility:

  • Directly engage in project-specific research activities;
  • Integrate identified research results into staff analyses that are used as a basis for Board decision-making and broadly educate the Board and staff on the nature and use of empirical research;
  • Identify rigorous, empirically-based research of general relevance to accounting standards-setting; and
  • Liaise with the academic community and encourage/stimulate relevant research by others on issues important to the FASB.

In carrying out those responsibilities, the Post-Doctoral Fellow will be an assigned member of certain project teams (in particular, projects in the pre-agenda research phase and active standards projects that involve highly complex and conceptual issues). The Post-Doctoral Fellow also will serve as an ad-hoc consultant on other projects.


In addition, as requested by the Technical Director, this position may undertake or assist with research activities in other areas, such as the post-implementation review of FASB standards.

Position Responsibilities:

Directly engage in project-specific research activities

Activities consistent with this responsibility generally would include:

  • Identifying and critically evaluating existing rigorous research findings that are relevant to the issues in a project or potential project, preparing written research syntheses that clearly communicate the research findings and their implications to FASB Board and staff members. The activity of identifying relevant research is expected to be undertaken continuously throughout the various stages of a project, including the pre-agenda evaluation of potential new projects, the development of proposed and final standards, and during the implementation of recently issued standards;
  • Facilitating staff efforts to gather data during outreach in the pre-agenda research phase or in active projects, such as assisting in the development of surveys and questionnaires, designing field tests, framing questions to be included in Exposure Drafts and discussion papers, and evaluating the empirical data generated from these activities; and
  • Monitoring and synthesizing current practice issues as evidenced in SEC comment letters to registrants, FASB technical inquiries, and other such sources.
  • While the primary focus of these research activities is to aid Board decision-making, subject to approval of the Technical Director, the publication of research syntheses or other research results in a top-tier, peer-reviewed academic journal is both possible and encouraged. Additionally, the Fellow will have some flexibility to work on their own research.


Integrate identified research results into staff analyses that are used as a basis for Board decision-making AND Broadly educate the Board and staff on the nature and use of empirical research

Activities consistent with this responsibility generally would include:

  • Helping staff to understand the implications of the research findings and to incorporate those research findings and implications into their broader analyses and recommendations. In some cases, the Post-Doctoral Fellow may be responsible for preparing the staff analysis contained in a Board memorandum;
  • Participating in meetings of the Board (both decision-making meetings and education and small group meetings) to support the team's work and the Board's decision-making process or to explain research findings or respond to questions about the research and its implications; and
  • More generally, conducting training sessions with the Board and Staff to improve their understanding of the strengths and limitations of empirical research and to familiarize the Board and staff with best practices in conducting and consuming empirical research.


Identify research of general relevance to accounting standards- setting

Activities consistent with this responsibility generally would include:

  • Developing an overall methodology and approach for monitoring, identifying, evaluating, and communicating relevant research;
  • Conducting or supervising the monitoring activities; and
  • Liaise with the research capabilities of other standards setting and regulatory bodies (e.g., at the IASB, PCAOB, SEC, and other such entities), and the broader academic community to identify and discuss relevant research of mutual interest.
  • Attending relevant academic conferences.


Encourage/stimulate original research by others on issues important to the FASB

Activities consistent with this responsibility generally would include:

  • Helping organize the annual FASB Financial Reporting Issues Conference and Emerging Financial Reporting Issues Research Symposium;
  • Helping organize the annual FASB Faculty/Doctoral Student Summer Program;
  • Communicating issues that are important to the Board and related research opportunities to the broader research community through activities such as:
    1. Preparing papers describing relevant research opportunities, publishing them on the FASB website, in academic journals, or other appropriate venues;
    2. Hosting periodic roundtable meetings or conference calls with the broader academic community;
    3. Making presentations at relevant academic or other conferences;
    4. Meeting regularly with individuals responsible for research at other standards-setting and regulatory bodies (e.g., at the IASB, PCAOB, SEC, and other such agencies), and the broader academic community.
    5. Staff liaison to relevant academic stakeholder groups.


Undertake or assist with other research activities as requested by the Technical Director

This position may also be asked to undertake or assist with other research activities, for example, research undertaken as part of the post-implementation review of a FASB standard.


Essential Skills and Experience

The individual holding this position is someone with the following skills and experiences:

  • Required job-related experience includes a recent PhD in accounting earned no more than two-years prior; CPA desired but not required.
  • Required technical knowledge and skills include:
    1. Understanding of the FASB's mission and commitment to helping the Board achieve its mission.
    2. Excellent training in research methods; familiarity with more than one research methodology is desired but not required.
    3. Deep interest in financial reporting issues. A strong working knowledge of GAAP is desired but not required.
    4. Strong ability to analyze problems and identify key issues.

Required personal characteristics include:

  • Strong interpersonal skills necessary to successfully develop positive working relationships with Board members, Technical Directors/Assistant Directors and project teams, and mentor and motivate technical and administrative staff individually and as a team
  • Ability to self-assess performance and identify strengths and areas for improvement
  • Strong listening and oral and written communication skills
  • Ability to see broad accounting issues as well as the details
  • Open-minded of alternative views, able to actively listen to feedback and clearly communicate others' perspectives and views
  • Self-confident and able to defend own views
  • Strong commitment to the FASB and its mission, including a willingness to step outside of technical assignments to take on other initiatives that benefit the organization.

Compensation and Benefits:

The FASB Post-Doctoral Fellow will receive a competitive salary and a comprehensive benefits package, including:

  • Paid vacation, sick, personal, and holidays
  • Medical, dental, & vision insurance
  • FSA/HSA
  • Life insurance and AD&D
  • Employee Referral Program
  • Fitness reimbursement
  • Pre-tax commuter benefit

Applications:

Applications should be submitted by 11/17/23.

To assist in the selection process, we are asking applicants to submit a brief essay on why you are interested in becoming the Post-Doctoral Fellow (not to exceed 2 single-spaced pages). Please upload your written essay as part of your application.

Applications considered complete will have the following:

  • Cover Letter
  • CV
  • Research Statement
  • Letters of Recommendation (at least 2)
  • Brief essay on why you are interested in the Post-Doctoral Fellow role (not to exceed 2 single spaced pages)

To learn more about the FASB Post-Doctoral Program, please

The FAF is an equal opportunity employer and complies with all applicable federal, state, and local fair employment practices laws. The FAF strictly prohibits and does not tolerate discrimination against employees, applicants or any other covered persons because of race, color, creed, religion, national origin, ancestry, ethnicity, age, gender, gender identity or expression, marital or civil union status, sexual orientation, genetic information, citizenship, military service, mental or learning disability or physical disability, pregnancy, or any other characteristic protected under applicable federal, state, or local law. All Employees are prohibited from engaging in unlawful discrimination. This Policy applies to all terms and conditions of employment, including, but not limited to, hiring, training, promotion, discipline, compensation, benefits, and termination of employment.



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Posting ID: 867774507 Posted: 2023-12-11 Job Title: Post Doctoral Fellow