@article{Bommarito2026ClosingTheGaap,
  author = {Bommarito, II, M. J.},
  title = {Closing the GAAP: Copyright, Fair Use, and Public Access to FASB's Accounting Standards Codification},
  journal = {SSRN},
  year = {2026},
  pages = {64},
  url = {https://papers.ssrn.com/sol3/papers.cfm?abstract_id=7457318}
}