Media Advisory 03-24-23

FASB Announces Winner of 2023 Emerging Scholar Award

Norwalk, CT—March 24, 2023—The Financial Accounting Standards Board (FASB) is pleased to announce the selection of Rachel Scott, a doctoral student in accounting at the University of Georgia, as the recipient of its 2023 Emerging Scholar Award.

The FASB’s Emerging Scholar Award program was established in 2021 to garner additional interest among young PhD candidates in research relevant to accounting standard setting. From the submissions received, the award recognizes the proposed doctoral thesis topic judged to be of the highest quality in terms of potential for a rigorous contribution to an issue of interest to accounting standard setting.

Ms. Scott is a fourth-year doctoral student at the J.M. Tull School of Accounting at the University of Georgia’s Terry College of Business. Her dissertation addresses the revenue recognition standard (Topic 606) issued by the FASB in 2014, and specifically how that standard has affected the comparability of financial statements.

FASB Member Christine A. Botosan, who initiated the Emerging Scholars Award program, said, “We had many excellent submissions this year, but Rachel Scott’s rose to the top on the strength and rigor of her research plan, and her commitment to the kind of work that is highly relevant to the practice of accounting today.”

The proposed doctoral thesis topic submissions from nominated candidates were reviewed by a five-person selection committee that included three current and former FASB post-doctoral fellows and two members of the FASB staff.

For more information on the Emerging Scholar Award, visit