(WSJ)
A staffer at the group that sets U.S. accounting rules is a leading candidate to fill the board opening created by last month's surprise retirement announcement of Chairman Robert Herz, according to people familiar with the matter.   The foundation that oversees the Financial Accounting Standards Board is considering Russell Golden, the board's technical director, for the board post, these people said, although they cautioned that no final decision has been made. The chairman's position would remain unfilled, noting that the search process for a new chairman is at an early stage.