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 highly 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 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 advisor 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 :

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 :

Identify research of general relevance to accounting standards-setting

Activities consistent with this responsibility generally would include :

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

Activities consistent with this responsibility generally would include :

Preparing papers describing relevant research opportunities, publishing them on the FASB website, in academic journals, or other appropriate venues.

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 :

Understanding of the FASB's mission and commitment to helping the Board achieve its mission.

Required personal characteristics include :

Compensation and Benefits :

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

Applications :

Applications should be submitted by Wednesday, November 5, 2025.

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 . The essay may not be written with the use of artificial intelligence. By submitting your application, you are affirming that the essay is original and that you have not used AI to write or edit the essay.

Applications considered complete will have the following :

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

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