FASB Post-Doctoral Fellow

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, and the ability to work effectively with teams, to contribute to the FASB's accounting standard setting. 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 standard setting
• 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. The Post-Doctoral Fellow also will serve as an ad-hoc advisor on other projects. In addition, as requested by the Deputy Director, FASB Staff, this position may undertake or assist with research activities in other areas, such as the post-implementation review of an Accounting Standards Update (ASU).

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 ASUs, and during the implementation of recently issued ASUs.
• 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.

While the primary focus of these research activities is to aid Board decision-making, subject to approval of the Deputy Director, FASB Staff, 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 or reviewing the staff analysis contained in a Board memorandum.
• Leveraging data analysis skills to help staff incorporate empirical data about financial reporting into their analyses where appropriate, including identifying relevant datasets, applying sound analytical and statistical techniques, and translating the results into clear, decision-useful insights that strengthen staff analysis, and working with staff to build their own data analysis capabilities so they can more independently source, evaluate, and apply empirical data in future projects.
• 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.
• Leading professional development 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:

• Supporting an overall methodology and approach for monitoring, identifying, evaluating, and communicating relevant research within the FASB staff.
• Liaising with other standard 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 FASB Financial Reporting Issues Conference, the FASB Faculty/Doctoral Student Summer Program, and other similar programs as appropriate.
• Communicating issues that are important to the Board and related research opportunities to the broader research community through activities such as:
  • Preparing papers describing relevant research opportunities, publishing them on the FASB website, in academic journals, or other appropriate venues.
  • Hosting or participating in periodic roundtable meetings or conference calls with the broader academic community.
  • Making presentations at relevant academic or other conferences.
  • Staff liaison to relevant academic stakeholder groups.

UNDERTAKE OR ASSIST WITH OTHER RESEARCH ACTIVITIES AS REQUESTED

The FASB Post-Doctoral Fellow may also be asked to undertake or assist with other research activities, for example, research undertaken as part of the post-implementation review of an ASU.

ESSENTIAL SKILLS AND EXPERIENCE

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

• Required job-related experience includes a 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.
• Required technical knowledge and skills include:
  • Understanding of the FASB's mission and commitment to helping the Board achieve its mission.
  • Excellent training in research methods; familiarity with more than one research methodology is desired but not required.
  • Deep interest in financial reporting issues within the scope of the FASB's mission. A strong working knowledge of GAAP is desired but not required.
  • 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, FASB staff, 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 to alternative views, able to actively listen to feedback, and able to 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, and vision insurance
• FSA/HSA
• Life insurance and AD&D
• Employee Referral Program
• Fitness reimbursement
• Transit benefit

Applications:

Applications should be submitted by November 6, 2026.

Applications considered complete will have the following:

• Cover Letter
• CV
• Research Statement
• Research Paper
• 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). The objective of this essay is to understand a candidate's ability to express themselves in written communication and their reasons for pursuing the position. Accordingly, the essay must be written without the use of artificial intelligence. By submitting your application, you affirm that the essay is your own original work and that you did not use AI to write or edit it.

Candidates must be authorized to work in the U.S. This position is open to candidates with current work authorization who do not require immediate employer sponsorship, including eligible OPT and TN candidates.

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

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