1. Home
  2. node
  3. 7291

Gary Previts

Distinguished University Professor Emeritus
Weatherhead School of Management
Senior Fellow
Weatherhead School of Management

Gary J. Previts, PhD, CPA, is coauthor of the widely referenced A History of Accountancy in the United States and served as editor of the journal Research in Accounting Regulation (Elsevier) for thirty years. His numerous publications investigate the development of accounting thought and the regulation of accounting, as well as events, policy-setting entities and educational policies and practices.

Previts is the recipient of the American Institute of Certified Public Accountants (AICPA) Gold Medal and also received the 2018 Lifetime Achievement Award from the American Accounting Association (AAA). He has served as president of both the Ohio Society of Certified Public Accountants (OSCPA) and the AAA, and as a member of the AICPA Board of Directors. He chaired the human capital subcommittee of the Advisory Committee on the Auditing Profession convened by the U.S. Department of Treasury.

Previts has conducted research for the AICPA Special Committee on Financial Reporting and the Business Reporting Research Project of the Financial Accounting Standards Board (FASB). He served as a member of the Advisory Council of the Public Company Accounting Oversight Board (PCAOB) from 2007 to 2017. He is the editor of the Studies in the Development of Accounting Thought book series published by Emerald Press (U.K.).

Previts recently served as a technical advisor to the International Accounting Education Standards Board (IAESB) and as a sponsor’s representative to the “Pathways” Commission, a national body formed to study higher education for accountants. In 2014, he presented seminars at the Said Business School, Oxford University, UK, and the School of Business at Edinburgh University, Scotland. More recently he has presented at conferences in Italy and at Columbia University.

His teaching areas include undergraduate as well as masters and doctoral coursework.

Initially Appointed: 1979
 

Education

Bachelor of Business Administration
John Carroll University
1963
Master of Accountancy
The Ohio State University
1964
PhD
University of Florida
1972

Teaching Information

Teaching Interests

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

Research Information

Research Interests

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

Awards and Honors

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

External Appointments

  • 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
     

Publications

  • Flesher, T. , Flesher, D. , Previts, G. J.
    The History and Mystery of the Public Accounting Firm of Barrow, Wade, Guthire & Co. (1883-1950)   (vol. 50, issue 1, ) Sarasota FL: Accounting Historians Journal
  • Huan, X. , Previts, G. J., Parbonetti, A. (2022).
    Understanding the LIBOR scandal: the historical, the ethical and the technological   (vol. 23, pp. 17 pages) London, England: Journal of Banking Regulation
  • 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
  • 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, G. J. (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, G. J. (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, G. J. (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: ǿմý
  • 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
  • Previts, G. J., 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 ǿմý, "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).