Steven Balsam

Temple University - Department of Accounting

Associate Professor

306 Speakman Hall

Philadelphia, PA 19122

United States

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

  • Temple University - Department of Accounting

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    • Tel: 215-204-5574
    • Fax: 215-204-5587
SCHOLARLY PAPERS

26

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12,526

TOTAL CITATIONS
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Top 8,491

in Total Papers Citations

150

Scholarly Papers (26)

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1.

Auditor Industry Specialization and Earnings Quality

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 4,877 (3,900)
Citation 61

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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
Steven Balsam, Lucy Huajing Chen and Srinivasan Sankaraguruswamy
Temple University - Department of Accounting, Villanova University and National University of Singapore (NUS) - Department of Accounting
Downloads 1,600 (23,253)
Citation 22

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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 1,200 (35,561)
Citation 10

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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 833 (59,414)
Citation 4

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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 644 (83,055)
Citation 10

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

6.

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 565 (98,139)
Citation 2

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Equity Compensation, Internal Control Weaknesses, SOX 404

7.

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 536 (104,737)
Citation 5

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8.

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, Washington and Lee University and University of Texas at San Antonio
Downloads 519 (108,981)

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9.

Creditor Influence and CEO Compensation: Evidence from Debt Covenant Violations

The Accounting Review, Forthcoming, Fox School of Business Research Paper No. 18-006
Number of pages: 54 Posted: 08 Feb 2018 Last Revised: 20 Feb 2018
Steven Balsam, Yuqi Gu and Connie X. Mao
Temple University - Department of Accounting, Willamette University Atkinson Graduate School of Management and Temple University - Fox School of Business and Management
Downloads 516 (110,041)
Citation 23

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Executive compensation, covenant violation, creditor influence, corporate governance, debt governance

10.

Nonprofit Executive Incentive Pay

Downloads 466 (123,964)
Citation 7

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 309 (195,043)
Citation 6

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nonprofit, executive pay, bonus pay

Nonprofit Executive Incentive Pay

Number of pages: 69 Posted: 02 Aug 2018
Steven Balsam and Erica Harris
Temple University - Department of Accounting and Florida International University (FIU) - School of Accounting
Downloads 157 (373,655)
Citation 1

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nonprofit, incentive pay

11.

Option Acceleration in Response to SFAS 123(R)

Downloads 335 (180,243)
Citation 5

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 201 (299,492)
Citation 4

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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 134 (425,509)
Citation 1

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12.

The Benefits of Being Friends with the Boss

Number of pages: 69 Posted: 11 Mar 2019
Steven Balsam and So Yean Kwack
Temple University - Department of Accounting and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 164 (360,033)
Citation 1

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Executive turnover, Connections, Networks, Top Management Team

13.

Taxing the Way to Lower Pay: The Impact of Section 4960 Excise Tax on Nonprofit Compensation

Number of pages: 35 Posted: 09 May 2023 Last Revised: 26 Jan 2024
Steven Balsam, Curtis M. Hall, Erica Harris and Kyle Smith
Temple University - Department of Accounting, Drexel University - Bennett S. LeBow College of Business, Florida International University (FIU) - School of Accounting and Mississippi State University - School of Accountancy
Downloads 140 (410,000)

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Nonprofit Organizations; Highly Compensated Employees; Executive Compensation; Excise Tax

14.

Do Auditing Standards Influence CEO Compensation-Related Risk-Taking Incentives? Evidence from PCAOB Amendment to Auditing Standard No.12

Number of pages: 54 Posted: 17 Jan 2024
Steven Balsam, Michael Mayberry and Hyun Jong Park
Temple University - Department of Accounting, University of Florida - Fisher School of Accounting and Temple University - Fox School of Business and Management
Downloads 72 (641,779)

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compensation, risk-taking incentives, board committee overlap, auditing, PCAOB, Auditing Standard 12.

15.

The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations

Fox School of Business Research Paper
Number of pages: 54 Posted: 19 Sep 2024
Steven Balsam, Connie X. Mao, Min Xu and Yinge Zhang
Temple University - Department of Accounting, Temple University - Fox School of Business and Management, Florida State University and University of Pittsburgh - Katz Graduate School of Business
Downloads 59 (708,239)

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minimum wage, nonprofit, executive compensation, stewardship theory, labor donation

16.

The Effect of State Minimum Wage Increases on Nonprofit Organizations

Nonprofit and Voluntary Sector Quarterly, volume 52, issue 6, 2023[10.1177/08997640221138266]
Posted: 23 Nov 2024
Steven Balsam, Connie X. Mao, Min Xu and Yinge Zhang
Temple University - Department of Accounting, Temple University - Fox School of Business and Management, Florida State University and University of Pittsburgh - Katz Graduate School of Business

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minimum wage, nonprofit, employment, information technology, exit

17.

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

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

18.

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

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Executive Compensation, Executive Retention, Equity Compensation

19.

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

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

20.

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

Posted: 09 Aug 2004 Last Revised: 07 Dec 2017
Sharad Asthana, Steven Balsam and Sungsoo Kim
University of Texas-San Antonio, Temple University - Department of Accounting and Rutgers Business School - Camden

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21.

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

Posted: 27 May 2004
Sharad Asthana, Steven Balsam and Srinivasan Sankaraguruswamy
University of Texas-San Antonio, Temple University - Department of Accounting and National University of Singapore (NUS) - Department of Accounting

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EDGAR, Trading Volume, Trade Size, Disclosure

22.

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

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

23.

Share Prices and Alternative Measures of Earnings Per Share

Posted: 03 Feb 1999
Steven Balsam and Roland Lipka
Temple University - Department of Accounting and Temple University - Department of Accounting

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24.

Discretionary Accounting Choices and CEO Compensation

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

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25.

Insider Holding Requirements and Earnings Management

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

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26.

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

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