菲利普·布朗(Philip Brown,1940~)是澳大利亚一位著名的会计学家。1968年,布朗与雷蒙德·约翰·鲍尔(Raymond John Ball)联袂在《会计研究杂志))(Journal of Accounting)秋季卷上刊发了“会计收益数据的经验评价(An Empirical Evaluation of Accounting Income and Business Information Systems)”一文,从而开启了会计学界实证会计研究的新篇章。由于他对澳大利亚会计发展的贡献,于2010年10月8日作为5位首批成员之一,正式入选由墨 Philip Brown (1940 ~) is a famous accountant in Australia. In 1968, Brown and Raymond John Ball jointly published in the Journal of Accounting autumn volume the An Empirical Evaluation of Accounting Income Data, Accounting Income and Business Information Systems, "which opened a new chapter in empirical accounting research in the field of accounting. Due to his contribution to the development of accounting in Australia, on October 8, 2010 as one of the first five members, was officially selected by the Mexican