About the Fox School

The Fox School of Business at Temple University has a distinguished tradition of preparing leaders, professionals, and entrepreneurs for successful careers in business. It is the largest, most comprehensive business school in the greater Philadelphia region, and among the largest in the world.

Steven Balsam

Steven Balsam

Title: Professor & Merves Senior Research Fellow
Department: Accounting

Office: Alter Hall 454
Phone: 215.204.5574
E-mail: drb@temple.edu

Research Interests: Executive compensation, Earnings Management, Capital Markets

Dr. Balsam’s Curriculum Vitae, SSRN Profile

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.

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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 boards of the Journal of Accounting and Public Policy and The International Journal of Accounting. 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.

Sample Publications

  • The impact of CEO compensation on nonprofit donations (with Erica Harris, Rutgers University-Camden), The Accounting Review, March 2014: 89(2): 425-450.
  • The effect of equity compensation on voluntary executive turnover (with Setiyono Miharjo, Temple University), Journal of Accounting and Economics, Volume 43 (95-119), 2007.
  • Differential Response of Small Versus Large Investors to 10-K Filings on EDGAR (with Sharad Asthana, Temple University and Srinivasan Sankaraguruswamy, National University of Singapore) July 2004, The Accounting Review.
  • Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10-Q Filings, (with Eli Bartov and Carol Marquardt, both of New York University), September 2002, Journal of Accounting Research.
  • Mandated Accounting Changes and Managerial Discretion (with In-Mu Haw, Texas Christian University and Steven Lilien, Baruch College), July 1995, Journal of Accounting and Economics.

Awards and Honors

  • Musser Award for Excellence in Research, Temple University, Fox School of Business, 2007.
  • Member of the Fox School of Business Research Roundtable, 2004-present.
  • Merves Research Fellow, Temple University, Fox School of Business, 2000-2005, Senior Research Fellow, 2005-present.


Fox School of Business, Temple University

  • Co-Opt Experience in Accounting
  • Intermediate Accounting
  • Seminar in Financial Accounting Theory