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 focuses on corporate governance and executive compensation, in both the for-profit and nonprofit sectors. 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, Review of Accounting Studies, Journal of the American Taxation Association, Auditing: A Journal of Practice and Theory, Accounting Horizons, Journal of Accounting and Public Policy, Journal of Accounting, Auditing and Finance, Journal of Financial and Quantitative Analysis, Journal of Business Finance & Accounting, Journal of Financial Reporting and Journal of Corporate Finance; and practitioner journals including the Journal of Accountancy and The Tax Adviser. Professor Balsam is also a member of the editorial boards of Accounting Horizons and the Journal of Accounting and Public Policy, the WorldatWork Journal Editorial Advisory Council and the Global Equity Organization Academic & Government Council. 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.
- Financial Accounting
- Executive Compensation
Intermediate Accounting I
Co-operative Experience in Accounting
Balsam, S. (2022). The gig economy – The joint tax consequences of contractor versus employee classification. Journal of Total Rewards, 31(4). Retrieved from https://worldatwork.org/resources/publications/journal/jtr-q4-2022.
Balsam, S., Fan, H., Mawani, A., & Zhang, D. (2022). The Impact of the Use of Cross-Border Compensation Peers: The Case of Canadian Companies Using U.S. Peers. Journal of Accounting, Auditing & Finance, 37(3), 562-585. SAGE Publications. doi: 10.1177/0148558x20930122.
Balsam, S. & Kwack, S.Y. (2022). The impact of connections between the CEO and top executives on appointment, turnover and firm value. Journal of Business Finance & Accounting, 49(5-6), 882-933. Wiley. doi: 10.1111/jbfa.12584.
Veliotis, S. & Steve, B. (2022). The Tax Cuts and Jobs Act of 2017 and the Gig Economy: Why the Employee vs. Contractor Debate Matters More than Ever. Compensation & Benefits Review, 54(2), 85-92. SAGE Publications. doi: 10.1177/08863687211060242.
Balsam, S., Puthenpurackal, J., & Upadhyay, A. (2021). Corporate opacity and effectiveness of independent female directors. Journal of Corporate Finance, 69. doi: 10.1016/j.jcorpfin.2021.102007.
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. & 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. & Harris, E. (2018). Nonprofit executive incentive pay. Review of Accounting Studies, 23(4), 1665-1714. doi: 10.1007/s11142-018-9473-z.
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. (2018). 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.