Steven Balsam

Temple University - Department of Accounting

Associate Professor

306 Speakman Hall

Philadelphia, PA 19122

United States

http://www.sbm.temple.edu/~drb/

SCHOLARLY PAPERS

21

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CITATIONS
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Top 3,754

in Total Papers Citations

145

Scholarly Papers (21)

1.

Auditor Industry Specialization and Earnings Quality

Auditing: A Journal of Practice & Theory, September 2003
Number of pages: 46 Posted: 29 Sep 2003
Steven Balsam, Jagan Krishnan and Joon S. Yang
Temple University - Department of Accounting, Temple University - Department of Accounting and Sogang University
Downloads 3,158 (2,043)
Citation 88

Abstract:

industry specialization, discretionary accruals, earnings response coefficient, audit quality

2.

Earnings Management Prior to Stock Option Grants

Number of pages: 20 Posted: 21 May 2003
Temple University - Department of Accounting, Villanova University and National University of Singapore (NUS) - Department of Accounting
Downloads 1,231 (11,673)
Citation 10

Abstract:

earnings management, discretionary accruals, stock option grants

3.

Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10-Q Filings

Number of pages: 38 Posted: 19 Jul 2000
Eli Bartov, Carol A. Marquardt and Steven Balsam
NYU Stern School of Business, City University of New York (CUNY) – Baruch College and Temple University - Department of Accounting
Downloads 1,073 (14,917)
Citation 36

Abstract:

4.

Mandatory Disclosure Reform, Monitoring, and Executive Compensation

Number of pages: 50 Posted: 25 Mar 2016 Last Revised: 16 Dec 2016
Steven Balsam, Elizabeth A. Gordon and Xi Li
Temple University - Department of Accounting, Temple University - Department of Accounting and London School of Economics
Downloads 401 (39,867)

Abstract:

Mandatory Disclosure Reform, IFRS, CFO, Executive Compensation, Monitoring, Responsibility

5.

The Impact of Say-on-Pay on Executive Compensation

Number of pages: 38 Posted: 22 Mar 2012
Steven Balsam and Jennifer Yin
Temple University - Department of Accounting and University of Texas at San Antonio
Downloads 394 (43,674)

Abstract:

Say-on-pay, Executive Compensation, Compensation Mix, Shareholder Voting

6.

The Determinants and Performance Impact of Outside Board Leadership

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 60 Posted: 17 Mar 2009 Last Revised: 14 Jan 2015
Steven Balsam, John Puthenpurackal and Arun Upadhyay
Temple University - Department of Accounting, University of Nevada, Las Vegas - Department of Finance and Florida International University
Downloads 360 (54,796)

Abstract:

7.

Impact of Job Complexity and Performance on CFO Compensation

Accounting Horizons, Forthcoming
Number of pages: 37 Posted: 22 Feb 2012
Steven Balsam, Afshad J. Irani and Jennifer Yin
Temple University - Department of Accounting, affiliation not provided to SSRN and University of Texas at San Antonio
Downloads 283 (75,282)
Citation 1

Abstract:

8.
Downloads 267 ( 95,991)
Citation 4

Option Acceleration in Response to SFAS 123(R)

Accounting Horizons, Vol. 22, No. 1, 2008
Number of pages: 37 Posted: 20 Oct 2007
Steven Balsam, Austin L. Reitenga and Jennifer Yin
Temple University - Department of Accounting, University of Alabama and University of Texas at San Antonio
Downloads 171 (148,206)
Citation 4

Abstract:

Option Acceleration, SFAS 123(R)

Option Acceleration in Response to SFAS 123(R)

Number of pages: 35 Posted: 17 Aug 2007
Steven Balsam, Austin L. Reitenga and Jennifer Yin
Temple University - Department of Accounting, University of Alabama and University of Texas at San Antonio
Downloads 96 (234,015)
Citation 4

Abstract:

9.

Equity Incentives and Internal Control Weaknesses

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 16 Dec 2012
Steven Balsam, Wei Jiang and Bo Lu
Temple University - Department of Accounting, California State University, Fullerton and Ohio State University (OSU)
Downloads 250 (72,300)
Citation 2

Abstract:

Equity Compensation, Internal Control Weaknesses, SOX 404

10.

Nonprofit Executive Incentive Pay

Fox School of Business Research Paper No. 15-063
Number of pages: 51 Posted: 16 May 2015 Last Revised: 16 Dec 2016
Steven Balsam and Erica Harris
Temple University - Department of Accounting and Rutgers, The State University of New Jersey - Rutgers University, Camden
Downloads 89 (150,486)

Abstract:

nonprofit, executive pay, bonus pay

Corporate Governance, Audit Firm Reputation, Auditor Switches, and Client Stock Price Reactions: The Andersen Experience

International Journal of Auditing, Vol. 14, No. 3, pp. 274-293, November 2010
Number of pages: 20 Posted: 27 Sep 2010
Sharad Asthana, Steven Balsam and Jagan Krishnan
University of Texas-San Antonio, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 3 (563,256)
Citation 4
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Abstract:

Corporate Governance, Audit Firm Reputation, Auditor Switches, and Client Stock Price Reactions: The Andersen Experience

International Journal of Auditing, 2010
Posted: 04 Feb 2010
Sharad Asthana, Steven Balsam and Jagan Krishnan
University of Texas-San Antonio, Temple University - Department of Accounting and Temple University - Department of Accounting

Abstract:

Auditor Reputation, Auditor Change, Arthur Andersen, Enron, Corporate Governance

12.

Related Party Transactions, Corporate Governance and CEO Compensation

Journal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 854-894, 2017
Number of pages: 41 Posted: 05 May 2017
Steven Balsam and John Puthenpurackal
Temple University - Department of Accounting and University of Nevada, Las Vegas - Department of Finance
Downloads 0 (544,497)
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Abstract:

related party transactions, corporate governance, CEO compensation

13.

The Effect of Equity Compensation on Voluntary Executive Turnover

Journal of Accounting & Economics, Forthcoming
Posted: 05 Oct 2006
Steven Balsam and Setiyono Miharjo
Temple University - Department of Accounting and Independent

Abstract:

Executive Compensation, Executive Retention, Equity Compensation

14.

Explaining Firm Willingness to Forfeit Tax Deduction Under Internal Revenue Code Section 162(m): The Million-Dollar Cap

Posted: 11 Mar 2005
Steven Balsam and Jennifer Yin
Temple University - Department of Accounting and Rutgers, The State University of New Jersey - Rutgers University, Camden

Abstract:

IRC Section 162(m), executive compensation, tax deductibility, costs and benefits

15.

The Effect of Enron, Andersen, and Sarbanes-Oxley on the Market for Audit Services

Posted: 09 Aug 2004
Sharad Asthana, Steven Balsam and Sungsoo Kim
University of Texas-San Antonio, Temple University - Department of Accounting and Rutgers Business School - Camden

Abstract:

16.

Differential Response of Small Versus Large Investors to 10-K Filings on Edgar

Accounting Review, July 2004
Posted: 27 May 2004
University of Texas-San Antonio, Temple University - Department of Accounting and National University of Singapore (NUS) - Department of Accounting

Abstract:

EDGAR, Trading Volume, Trade Size, Disclosure

17.

Audit Firm Reputation and Client Stock Price Reactions: Evidence from the Enron Experience

Posted: 20 Jul 2003
Sharad Asthana, Steven Balsam and Jagan Krishnan
University of Texas-San Antonio, Temple University - Department of Accounting and Temple University - Department of Accounting

Abstract:

Andersen, Enron, auditor reputation, assurance, insurance, investor losses, market value, abnormal returns

18.

Share Prices and Alternative Measures of Earnings Per Share

Accounting Horizons, Vol 12, No 3, September 1998
Posted: 03 Feb 1999
Steven Balsam and Roland Lipka
Temple University - Department of Accounting and Temple University - Department of Accounting

Abstract:

19.

Discretionary Accounting Choices and CEO Compensation

Posted: 22 Sep 1997
Steven Balsam
Temple University - Department of Accounting

Abstract:

20.

Insider Holding Requirements and Earnings Management

Posted: 28 Apr 1997
Steven Balsam and Wonsun D. Paek
Temple University - Department of Accounting and Sungkyunkwan University

Abstract:

21.

Differential Market Responses to Alternative Implementation Methods of Mandated Accounting Changes

Posted: 12 Jun 1995
Steven Balsam, Eli Bartov, In-Mu Haw and Steven B. Lilien
Temple University - Department of Accounting, NYU Stern School of Business, Texas Christian University - M.J. Neeley School of Business and City University of New York (CUNY) - Stan Ross Department of Accountancy

Abstract: