Faculty – Gary Previts

PhD, University of Florida, 1972
MAcc, The Ohio State University, 1964
BBA, John Carroll University, 1963

Interests and Courses

Research

- Development of Accounting Thought and Institutions
- Regulation and Analysis of Corporate Disclosure
- Education Policy

Teaching

- Financial Accounting, Regulation, Disclosure and Analysis
- Accounting History
- Business History

Recent Courses and Syllabi

• Advanced Seminar

Selected Publications

• Foltin, L. C., Previts, G. J., Flesher , D. L. (2022).
  Lessons from the Nickel Plate Railroad, 1881-1916: A Railroad Built to be Sold   (vol. 27 , issue 2, ). Sage Publishing: Accounting History Review.
• Flesher, D. L., Previts, G. J. (2021). In William Black (Ed.),
  Edward Everett Gore: Contributions of an Early 20th Century CPA and Civic Leader   (vol. 48, issue 2, pp. 11-25). Accounting Historians Journal.
• Baker Author, C. R., Persson Author, M. E., Previts series editor, G. (2021).
  Historical Develoment in the Accountancy Profession: Financial Reporting and Accounting Theory   (vol. 25, ). Emerald Publishing, London UK: Emerald Press.
• Flesher, D. L., Previts, G. J., Sharp, A. D. (2021).
  Women Accountants of Haskins & Sells During the 1920s   (vol. December/January, pp. 40-45). New York, New York: The CPA Journal.
• Flesher, D. L., Previts, G. J., Flesher, T. K. (2020).
  The Life and Career of Colonel Arthur H. Carter   (issue November 2020, ). New York, New York : The CPA Journal.
• Previts, G. J., Roberts, A. R. (2020).
  Federal Securities Law and Accounting 1933-1970: Selected Addresses   (vol. 22, Kindle and Hardcover editions ed., pp. 269 pp.). Taylor & Francis, London: Routledge Library Editions: Accounting History.
• Flesher, D. L., Previts, G. J. (2020). In John Richard Edwards and Stephen P. Walker (Ed.),
  Railroad Accounting Chapter 18   (pp. 443-465). Milton Park, Abington, Oxon OX 14 4RN : Taylor & Francis .
• Huan, X., Previts, G. J., Parbonetti, A. (2020). In Sangita Gazi (Ed.),
  A World without LIBOR: A New Financial Order?   The FinReg Blog, Duke University School of Law.
• Huan, X., Parbonetti , A., Previts, G. J. (2020).
  Understanding the LIBOR scandal: The historical, the ethical and the technological   SSRN Paper .
• Flesher, D. L., Previts, G. J., Sharp, A. D. (2020). In Stewart Jones (Ed.),
  Accounting Discoveries from Archival Research: The Mobile & Ohio, an Antebellum Southern Railroad   (vol. 56, issue 1, pp. 140-163). Abacus.
• Persson Author, M. E., Previts series editor, G. (2019).
  Harold Cecil Edey A Collection of Unpublished Material, Volume 23 Studies in the Development of Accounting Thought,   Emerald Publishing , London UK.
• Flesher, D. L., Foltin, C., Previts, G. J., Stone, M. S. (2019).
  A Comprehensive Review of the Evolution of Accounting Standards for State and Local Government Pensions and Other Post-Employment Benefits in the United States   Accounting Historians Journal.
• Foltin, C., Flesher, D. L., Previts, G. J., Stone, M. S. (2019).
  Federal Reserve Recalculation Doubles the State and Local Government Pension Deficit -- AGA and CFGM's Role in Offering Strategies for Managers and Policymakers   Journal of Government Financial Management.
• Previts, G. J. (2018). In Gary John Previts, Volumes 1 through 30 (Ed.),
  EDITOR, RESEARCH IN ACCOUNTING REGULATION   (vol. 28 (2016), 29 (2017), 30 (2018), April and October ed., ). Kidlington, Oxford: Elsevier Publishing.
• Williams first author, K., Lawrence second author, H., Previts series editor, G. (2018).
  William A. Paton: A Study of His Accounting Thought, Volume 22, Studies in the Development of Accounting Thought   London UK: Emerald Publishing .
• Foltin, C., Flesher, D., Previts, G. J., Stone, M. (2018).
  Public Pension Underfunding   Strategic Finance (IMA).
• Flesher, D., Flesher, T., Previts, G. J. (2018).
  The Financial Accounting Standards Board: Profiles of Seven Chairs   (issue Vol 30, No. 1 , ). Research in Accounting Regulation (Elsevier).
• Previts, G. J., Flesher, D., Flesher, T. (2017).
  The Dockery Commission: Federal Government Accountability and the Origins of American Public Accounting   (vol. 1, issue 1, pp. 1-22). Shanghai: Research in Accounting History.
• Foltin , C., Flesher, D. L., Previts, G. J., Stone, M. S. (2017). In Joanne S. Barry (Ed.),
  State and Local Government Pensions at a Crossroad   (vol. 87, issue 4, pp. pp. 42-51). New York, NY: The CPA Journal.
• Flesher, D. L., Previts, G. J., Samson (deceased), W. D. (2017). In Stewart Jones (Ed.),
  Working on the Railroad: Public Accounting Talent in the United States—The Case of Haskins & Sells (Now Deloitte)   (vol. 53, issue 1, ). Sydney: ABACUS.
• Flesher, D. L., Previts, G. J., Sharp, A. D. (2016). In Cynthia Jeffrey (Ed.),
  Antebellum Management Accountability at the Mobile & Ohio Railroad (1849-1862)   (vol. 20, issue 1st, pp. 95-114). Bingley BD16 1 WA: Research on Professionalism and Ethics in Accounting.
• Flesher, D. L., Previts, G. J. (2016). In Cheryl McWatters (Ed.),
  Haskins & Sells 'Selected Papers'-- a profile in leadership thought (1955-1974)   (vol. 26, issue 3, pp. 333-350). Milton Park, Abington, Oxfordshire: Accounting History Review.
• Previts, G. J., , . (2016). In Sandra Livingston (Ed.),
  History by the Numbers: What Accounting Can Tell Us About the Past --and the Present   (vol. 31, 1 ed., pp. 24). Cleveland OH: CWRU.
• Flesher, D. L., Previts, G. J. (2016). In Joanne S. Barry (Ed.),
  A Historical Episode of Professional Skepticism: Looking Back at the Thomascolor Case   (vol. 86, issue 7, pp. 2--22). New York, NY: The CPA Journal.
• Flesher, D. L., Previts, G. J., Job, M. E., Sharp, A. D. (2015).
  One Accounting Firm's Contribution to World War II   The CPA Journal.
• Previts, G. J., Flesher, D. L. (2015).
  Financial Accounting & Reporting in the United States of American 1820- 2010: Towards Sunshine from Shadows   London,: Routledge.
• Kramer, S., Previts, G. J. (2015).
  Ivar Kreuger and IMCO: A Case of Taxation of Fictitious Income   International Journal of Accounting.
• Flesher, D., Previts, G. J. (2014). In Stephen Walker (Ed.),
  Haskins & Sells Involvement in World War I and Its Aftermatch   London: Accounting History Review .
• Flesher, D., Previts, G. J. (2014). In Gloria Volmers, University of Maine (Ed.),
  Preparing an Accounting Professional: The Articles of Clerkship of George Oliver May (1892-1897)   (vol. 41, issue 1, ). The Accounting Historians Journal .
• Flesher, D. L., Previts, G. J., Moehrle, S. R. (2014). In Maria Murphy (Ed.),
  A Profile of Ernest R. Breech: Pioneer Financial Executive and Chairman of the Board of Ford Motor Company   (pp. 6-8). New York, New York: The CPA Journal.
• Flesher, D. L., Previts, G. J. (2013).
  Donaldson Brown (1885-1965): The Power of an Individual and His Ideas over time   Birmingham AL : The Accounting Historians Journal.
• Previts, G. J., Walton, P., Wolnizer, P. (2012). In Previts and Bricker, SDAT Series Editors, VOL 14D (Ed.),
  A Global History of Accounting, Financial Reporting and Public Policy: Eurasia, Middle East and Africa   Emerald.
• Roybark, H., Coffman, E., Previts, G. J. (2012). In Stewart Jones (Ed.),
  The First Quarter Century of the GASB (1984-2009) Part II: A Perspective on Standard Setting   (vol. 48, issue 2, pp. 147-198). Sydney: Abacus.
• Roybark, H., Coffman, E., Previts, G. J. (2012). In Stewart Jones (Ed.),
  The First Quarter Century of the GASB (1984-2009) Part I: A Perspective on Standard Setting   (vol. 48, issue 1, pp. 1-30). Sydney: Abacus.
• Previts, G. J., Peter, W., Peter, W. (2011). In Previts and Bricker, SDAT Series Editors (Ed.),
  A Global History of Accounting, Financial Reporting and Public Policy: Asia and Oceania   (vol. 14 C, ). London: Emerald.
• Previts, G. J., Walton, P., Wolnizer , P. (2011). In Previts and Bricker, SDAT Series Editors (Ed.),
  A Global History of Accounting, Financial Reporting and Public Policy: The Americas and Public Policy: Volume A Europe   (vol. 14 B , ). Emerald Press : Emerald Press.
• Previts, G. J., Badua, F. A., Vasarhelyi, M. A. (2011). In Richard Fleischman (Ed.),
  Tracing the Development of Accounting Thought   (vol. 38, issue 1, pp. 31-56). Birmingham AL: The Accounting Historians Journal .
• Previts, G. J., Peter, W., Peter, W. (2010). In Previts and Bricker, SDAT Series Editors (Ed.),
  A Global History of Accounting, Financial Reporting and Public Policy: Europe   (vol. 14 A , ). London:
• Previts, G. J., Matsumoto, Y. (2010).
  The Dual Audit System for Joint-Stock Companies in Japan   Accounting, Business and Financial History.
• Previts, G. J., Merino, B. (1998).
  A History of Accountancy in the United States   (pp. 576). Columbus, Ohio: The Ohio State University Press [Re-published in Chinese in 2007 under OSU Press contract].

Presentations

• Flesher, D. (Author Only), Previts, G. J. (Presenter & Author), Flesher, T. (Author Only)  14th World Congress of Accounting Historians, "Biographical Profiles of the Seven chairs of the Financial Accounting Standards Board (FASB)", University G. d'Annunzio of Chieti- Pescara, Pescara, Italy. (2016).
• Previts, G. J.  14th World Congress of Accounting Historians, "PLENARY ADDRESS "A Perspective on Learning from the Past"", University G. d'Annunzio of Chieti- Pescara, Pescara, Italy. (2016).
• Flesher, D. L., Previts, G. J., Sharp, A. D.  AAA Annual Meeting , "Accounting for an Antebellum Southern Railroad: The Case of the Mobile and Ohio", American Accounting Association, Atlanta, Georgia. (2014).
• Flesher, D. L. (Presenter & Author), Previts, G. J. (Presenter & Author)  SEAAA Regional Meeting , "The Clerkship of George O. May", American Accounting Association , Southeastern Region; Ohio Region . (2014).
• Previts, G. J.  Public Affairs Discussion Group CWRU, "The Profession of Accounting: Where it came from, Where it has been and Where it is going.", College of Arts & Sciences, Center for Policy Studies, KSL Dampeer Room . (2014).
• Lazdowski, Y. (Presenter Only), Previts, G. J. (Presenter Only)  40th Anniversary Research Conference, "Highlights of the Academy's 40 Year History ", The Academy of Accounting Historians, Osh Kosh WI. (2013).
• Knechel , R. (Presenter Only), Previts, G. J. (Presenter Only)  Reporting and Governance Academic Conference, "Origins and Development of US Accountancy", California State University-Fullerton, Irvine CA. (2013).
• Previts, G. J.  63rd Annual Meeting, "Why Accounting Must Change!", Southeast Region, American Accounting Association, (2011).
• Previts, G. J. (Presenter & Author), Flesher, D. L. (Presenter & Author)  American Accounting Association Annual Meeting, "Donaldson Brown (1885-1965): 20th Century Financial Manager: The Power of An Idea Over Time", American Accounting Association, New York City. (2009).
• Previts, G. J.  Annual Saxe Memorial Lecture, "21st Century Auditing Challenges", Baruch College, New York City. (2008).
• Previts, G. J., Flesher, D., Sharp, A.  American Accounting Association Annual Meeting, "Personal Property and the Mobile and Ohio Railroad in the 1850s: 'Emancipated by Force of Circumstances.'", American Accounting Association, Washington, D.C.. (2006).
• Previts, G. J., Flesher, D. L.  Accounting Hall of Fame and Academy of Accounting Historians Conference, "Donaldson Brown, Innovator of the DuPont Formula: His Influence on Financial Management", Accounting Hall of Fame and Academy of Accounting Historians, The Ohio State University. (2005).
• Previts, G. J., Flesher, D. L., Samson, W. D.  Annual Accounting, Business & Financial History Conference, "The Railroad Influence on the Development of the American Accounting Profession,", Centre for Business Performance,Institute of Chartered Accountants in England & Wales, Cardiff, UK. (2005).
• Previts, G. J., Kramer, S.  Southeast Region, American Accounting Association, "The International Match Company Scandal: Rediscovered History", American Accounting Association, (2005).
• Previts, G. J.  Osaka City University Presentation, "Pathways for Common Goals,", Osaka City University, Japan. (2005).

Academic and Professional Activities

• Editorial Review Board Member, Journal of Accounting and Free Enterprise , Florida Southern College, 2014 - Present
• Member, Advisory Committee on the Auditing Profession, United States Department of the Treasury, 2007 - 2008
• Officer, President/Elect/Past, American Accounting Association , 2007 - 2008
• Editorial Review Board Member, Accounting Historians Journal, 1993 - Present
• Editor, Guest/Special Issue, Abacus, 1988 - 2011
• Accreditation Team Member; Focus Group Advisory Member , AACSB, 1984 - 2017
• Officer, President/Elect/Past, Academy of Accounting Historians, 1973 - 1975

Awards

• 2019 Best Paper Award of Excellence , Academy of Accounting Historians Section of the American Accounting Association. (2020).
• 2018 Max Block Award, The New York State Society of CPAs publication THE CPA JOURNAL . (2018).
• Thomas J. Burns Biographical Research Award, American Accounting Association, Academy of Accounting Historians Section. (2017).
• Best Paper Award 2014 Accounting Historians Journal, The Academy of Accounting Historians . (2014).
• ANNUAL MANUSCRIPT AWARD , ABACUS. (2013).
• 125 People of Impact in Accounting: Leaders who left a mark on the profession , American Institute of CPAs. (2012).
• Distinguished University Professor, Case Western Reserve University . (2011).
• The Accounting Hall of Fame, The Ohio State University. (2011).
• Lifetime Achievement Award, The Association of Accounting and Finance Academics of Turkey. (2010).
• 2010 Outstanding Educator, The American Accounting Association. (2010).
• Gold Medal for Service, The American Insitute of CPAs. (2007).
• Gold Medal for Meritorious Service to the CPA Profession, The Ohio Society of CPA. (2002).
• Research Recognition Award, Weatherhead School of Management. (2000).
• Lifetime Achievement Award, Accounting Education, American Institute of Certified Public Accountants.. (1996).
• Theodore M. Alfred Distinguished Service Award, Weatherhead School of Management. (1995).
• Joseph A. Silvoso Faculty Award of Merit, Federation of Schools of Accountancy. (1991).