Biography
Steven Balsam, Professor of Accounting and Senior Merves Research Fellow at the Fox School of Business at Temple University, obtained his Ph.D. from the City University of New York (Baruch College) in 1991. His research interests are executive compensation, earnings management, and capital markets.
He has written several books on executive compensation including Executive Compensation: An Introduction to Practice and Theory, and an AICPA self study course, Accounting for Stock Options and Other Stock-Based Compensation, he has published articles in academic journals including The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Journal of the American Taxation Association, Journal of Accounting and Public Policy, Journal of Accounting, Auditing and Finance, and Accounting Horizons; and practitioner journals including the Journal of Accountancy. Professor Balsam is also a member of the editorial board of the Journal of Accounting and Public Policy. He has been widely quoted in the media and has given expert witness testimony on executive compensation to the United States Senate Committee on Finance. Prior to coming to Temple University he taught at Baruch College and the University of Rochester. Before entering academia he was a Certified Public Accountant working for the international accounting firm of Ernst & Young.
Research Interests
- Taxation
- Financial Accounting
- Executive Compensation
Courses Taught
Number | Name | Level |
|---|---|---|
ACCT 2101 | Financial Accounting | Undergraduate |
ACCT 3581 | Co-operative Experience in Accounting | Undergraduate |
ACCT 9002 | Seminar in Financial Accounting Theory | Graduate |
Selected Publications
Recent
Balsam, S., Harris, E., & Saxton, G. (2020). The use and consequences of perquisite types in nonprofit organizations. Journal of Accounting and Public Policy, 39(4). doi: 10.1016/j.jaccpubpol.2020.106737.
Balsam, S., Fan, H., Mawani, A., & Zhang, D. (2020). The Impact of the Use of Cross-Border Compensation Peers: The Case of Canadian Companies Using U.S. Peers. Journal of Accounting Auditing & Finance, 0148558x2093012. doi: 10.1177/0148558x20930122.
Balsam, S. & Song, K.K. (2019). Another Consequence of SFAS 123R: Equity Compensation to Retirement Eligible CEOs. Journal of Financial Reporting, 4(2), 33-59. doi: 10.2308/jfir-52557.
Balsam, S., Evans, J., & Yurko, A. (2019). The impact of regulation on executive compensation: IRC section 162(m) and the unexpected exclusion of CFOs. Journal of the American Taxation Association, 41(2), 59-81. doi: 10.2308/atax-52248.
Balsam, S. & Liang, Y. (2019). The Impact of the Pay-Ratio Disclosure on CEO Compensation and Say-on-Pay Voting. American Accounting Association, San Francisco, CA.
Balsam, S. (2019). Running a Volunteer Income Tax Assistance (VITA) Site on a College Campus.
Balsam, S., Fan, H., Mawani, A., & Zhang, D. (2019). Impact of using U.S. peers on Canadian CEO compensation.
Balsam, S. & Kwack, S.Y. (2019). The benefits of being friends with the boss.
Balsam, S. (2019). The benefits of being friends with the boss.
Balsam, S. & Liang, Y. (2018). Shedding light on employee pay: The impact on job search and change.
Balsam, S. & Liang, Y. (2018). Shedding light on employee pay: The impact on job search and change.
Balsam, S. & Liang, Y. (2018). Shedding light on employee pay: The impact on job search and change.
Balsam, S., Gu, Y., & Mao, C.X. (2018). Creditor Influence and CEO Compensation: Evidence from Debt Covenant Violations. The Accounting Review, 93(5), 23-50. American Accounting Association. doi: 10.2308/accr-52013.
Balsam, S., Evans, J., & Yurko, A. (2018). How the 2017 tax overhaul changed Sec. 162(m): What this means for corporations and compensation practices. The Tax Adviser, 49(6), 362-369. American Institute of CPA's. Retrieved from https://www.thetaxadviser.com/issues/2018/jun/how-2017-tax-overhaul-changed-sec-162m.html.
Balsam, S., Flaxman, J., & Ryan, D. Running a Successful Tax Assistance Program on Campus. Pennsylvania CPA Journal, 89(1). Retrieved from https://www.picpa.org/articles/picpa-news/2018/02/28/running-a-successful-tax-assistance-program-on-campus.
Balsam, S. (2017). Running a Volunteer Income Tax Assistance (VITA) Site on a College Campus.
Kline, W., Kotabe, M., Hamilton, R., & Balsam, S. (2017). Executive compensation: An examination of the influence of TMT compensation on risk-adjusted performance. Journal of Strategy and Management, 10(2), 187-205. doi: 10.1108/JSMA-02-2016-0015.
Asthana, S. & Balsam, S. (2017). The rewards for publishing in accounting in the USA. International Journal of Accounting, Auditing and Performance Evaluation, 13(1), 65-98. doi: 10.1504/IJAAPE.2017.081803.