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劳埃德·莫尔①(Lloyd Morey,1886-1965)是美国著名的会计学家之一。由于其在会计理论与实务方面的突出成就,1963年被选入俄亥俄州立大学(Ohio State University)为美国著名会计学家设立的专门纪念厅--会计名人堂(Accounting Hall of Fame)。
Lloyd Morey (1886-1965) is one of America’s leading accountants. Due to his outstanding achievements in accounting theory and practice, he was elected to the Accounting Hall of Fame in 1963 for Ohio State University’s special memorial hall for famous American accountants.