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Rani Hoitash

Professor, Accountancy
Gibbons Research Professor of Accounting
Certified Information System Auditor (CISA)
Ph.D., Rutgers University, 2003
BA in Economics, The College of Management School of Economics, Israel, 1996
Office: Adamian Academic Center 279 | 781.891._2588 | rhoitash@bentley.edu
                       


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Bio

Rani Hoitash is the Gibbons Research Professor of Accountancy at Bentley University. He received his PhD in Accounting and Information Systems from Rutgers University and a Bachelor of Science in Economics at the College of Management in Tel-Aviv Israel. Research by Rani Hoitash concentrates on corporate governance, internal controls and auditing. His work is published in The Accounting Review, Journal of Financial Economics, Journal of Accounting Research, Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Sloan Management Review, and in a number of other scholarly and professional journals. Professor Hoitash’s teaching interests include financial accounting, accounting information systems, and auditing. Professor Hoitash currently serves as an Editor of Auditing: A Journal of Practice and Theory and on the editorial board of Contemporary Accounting Research and Journal of Business Research. He is a member of the Information Systems Audit and Controls Association and the American Accounting Association and is a Certified Information System Auditor (CISA).

Research Interests

Audit Regulation; Corporate governance

Professional Links

http://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=112114

Professional Memberships

American Accounting Association (AAA)
Information Systems Audit and Control Association (ISACA)

Awards and Honors

2012, 17th Annual Symposium on Ethics Research in Accounting Emerging Research Award for the paper “Intra-firm Trust and Financial Reporting Quality”, American Accounting Association
2010, Grant from the PricewaterhouseCoopers INQuires program: Enterprise Risk Management and Audit Risk - Evidence from Audit Fees and Financial Reporting Quality in the Finance and Insurance Industries, with Ryan Baxter., PwC
2007, Grant from the PricewaterhouseCoopers INQuires program: Remediation of Internal Control Material Weaknesses with Bedard, J., Hoitash, U.,and Westermann, K, PricewaterhouseCoopers

Publications

Journal Article(s)
Bedard, J. C., Hoitash, R., Hoitash, U. (2014). Chief Financial Officers as Inside Directors. Contemporary Accounting Research (31 (3)), 787-817.

Garrett, J., Hoitash, R., Prawitt, D. (2014). Trust and Financial Reporting Quality. Journal of Accounting Research (52 (5)), 1087-1125. (link)

Blodgett, M. S., Hoitash, R., Markelevich, A. (2014). Sustaining the Financial Value of Global CSR: Reconciling Corporate and Stakeholder Interests in a Less Regulated Environment. Business and Society Review.

Faleye, O., Hoitash, R., Hoitash, U. (2013). The trouble with too much board oversight. Sloan Management Review, 54 (3), 52-56. (link)

Baxter, R. J., Bedard, J. C., Hoitash, R., Yezegel, A. (2013). Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis. Contemporary Accounting Research, 30 (4), 1264-1295.

Hoitash, R., Hoitash, U., Johnstone, K. M. (2012). Internal Control Material Weaknesses and CFO Compensation. Contemporary Accounting Research, 29 (3), 768-803. (link)

Bedard, J. C., Hoitash, R., Hoitash, U., Westermann, K. (2012). Remediation of internal control material weaknesses: A detailed examination. Auditing: A Journal of Practice & Theory, 31 (1), 57-78.

Faleye, O., Hoitash, R., Hoitash, U. (2011). The Costs of Intense Board Monitoring. Journal of Financial Economics, 101 (1), 160-181. (link)

Cong, Y., Hoitash, R., Krishnan, M. (2010). Event Study with Imperfect Competition and Private Information: Earnings Announcements Revisited. Review of Quantitative Finance and Accounting, 34 (3), 383-411.

Hoitash, U., Hoitash, R. (2009). Conflicting objectives within the board: evidence from overlapping audit and compensation committee members. Group Decision and Negotiation, 18 (1), 57-73.

Hoitash, R., Hoitash, U. (2009). The Role of Audit Committees in Managing Relationships with External Auditors after SOX: Evidence from the US. Managerial Auditing Journal, 24 (4), 368-397. (link)

Hoitash, R., Hoitash, U., Bedard, J. C. (2009). Evidence from the U.S. on the effect of auditor involvement in assessing internal control over financial reporting. International Journal of Auditing, 13 (2), 105-125.

Hoitash, U., Hoitash, R., Bedard, J. C. (2009). Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes. The Accounting Review, 84 (3), 839-867. (link)

Hoitash, R., Hoitash, U., Bedard, J. C. (2008). Internal controls quality and audit pricing under the Sarbanes-Oxley act. Auditing: A Journal of Practice and Theory, 27 (1), 105-126. (link)

Hoitash, R., Krishnan, M. (2008). Herding, momentum and investor over-reaction. Review of Quantitative Finance and Accounting, 30 (1), 25-47.

Bedard, J. C., Hoitash, U., Hoitash, R. (2008). Audit pricing and internal control disclosures among non-accelerated filers. Research in Accounting Regulation, 20 (1), 103-126. (link)

Hoitash, R., Hoitash, U., Bedard, J. C. (2008). Audit fees and internal control problems disclosed under the Sarbanes-Oxley Act. Auditing: A Journal of Practice and Theory, 27 (1), 105-126.

Bedard, J. C., Graham, L., Hoitash, R., Hoitash, U. (2007). SOX 404:Where Are We Now? CPA Journal (October), 6-9.

Hoitash, R., Markelevich, A., Barragato, C. (2007). Auditor Fees and Audit Quality. Managerial Auditing Journal, 22 (8), 761-786. (link)

Hoitash, R., Kogan, A., Vasarhelyi, M. A. (2006). Peer Based Approach for Analytical Procedures. Auditing: A Journal of Practice and Theory, 25 (2), 53-84. (link)

Hoitash, R., Kogan, A., Srivastava, R. P., Vasarhelyi, M. A. (2006). Measuring Information Latency. The International Journal of Digital Accounting Research, 6 (11), 1-24.

Markelevich, A., Barragato, C. A., Hoitash, R. (2005). The Nature and Disclosure of Fees Paid to Auditors: An Analysis Before and After the Sarbanes-Oxley Act. CPA Journal (Special Issue), 6-10. (link)

Books
Vasarhelyi, M. A, Bonson, E, Hoitash, R. (2005). Artificial Intelligence in Accounting and Auditing: International Prospective. Princeton, NJ: Markus Wiener Publishers.

Conference Paper(s)
Bedard, J. C., Hoitash, R., Hoitash, U. (2007). Regulatory Intent and Political Reality: Corporate Governance and Internal Controls in the Post-SOX World. , Philadelphia Accounting Research Consortium.

Conference Presentations

Hoitash, R., Hoitash, U. (2014). "Measuring Accounting Complexity with XBRL." Presented at the American Accounting Association Annual Meeting, Atlanta, GA..

Zhao, Y., Hoitash, R., Bedard, J. C. (2014). "The audit quality benefits of mandatory auditor attestation on internal control over financial reporting."

Hoitash, R., Hoitash, U., Kurt, A. (2014). "Do Accountants Make Better Chief Financial Officers?" Presented at the Vietnam International Conference in Finance, Hanoi, Vietnam.

Hoitash, R., Hoitash, U., Kurt, A. (2014). "Do Accountants Make Better Chief Financial Officers?" Presented at the Auditing Mid-Year Conference, San Antonio, TX.

Hoitash, R. (2013). "Do Accountants Make Better Chief Financial Officers?" Presented at the Northeastern University's Workshop at Northeastern University, Boston, MA.

Hoitash, R. (2013). "Audit Committee Elections." Presented at the American Accounting Association 's American Accounting Association Annual Meeting, Anaheim, CA.

Hoitash, R., Garrett, J. (2013). "Industry Expertise on Corporate Boards." Presented at the 11th Annual International Conference on Finance, Athens, Greece.

Hoitash, R. (2013). "Audit Committee Elections." Presented at the American Accounting Association 's Auditing Mid-Year Conference, New Orleans, LA.

Hoitash, R. (2013). "Firm Trust and Financial Reporting Quality." Presented at the American Accounting Association 's Auditing Mid-Year Conference, New Orleans, LA.

Garrett, J., Hoitash, R., Prawitt, D. F. (2013). "Trust and Financial Reporting Quality." Presented at the AAA Auditing Section's AAA Auditing Section Midyear Conference, New Orleans, LA.

Hoitash, R., Garrett, J. (2012). "Intra-firm Trust and Financial Reporting Quality." Presented at the American Accounting Association's 17th Annual Symposium on Ethics Research in Accounting , Washington DC.

Hoitash, R. (2012). "Advisory Directors." Presented at the Financial Management Association 's Financial Management Association Asian Conference, Thailand.

Garrett, J., Hoitash, R., Prawitt, D. F. (2012). "Interorganizational Trust and Financial Reporting." Presented at the Brigham Young University's BYU Accounting Research Workshop, BYU.

Hoitash, R., Hoitash, U., Faleye, B. (2012). "Industry Expertise on Corporate Boards." Presented at the Rutgers University's Invited Seminar Presentation, New Jersey.

Garrett, J., Hoitash, R., Prawitt, D. F. (2012). "Interorganizational Trust and Financial Reporting." Presented at the Bentley University's SAC, Bentley University.

Hoitash, R. (2012). "Advisory Directors." Presented at the Midwest Finance Association's Midwest Finance Association, New Orleans, LA.

Bedard, J. C., Baxter, R. J., Hoitash, R., Yezegel, A. (2011). "Enterprise Risk Management program quality: Determinants, value relevance, and the financial crisis." Presented at the University of New South Wales's Research Seminar, Sydney, Australia.

Bedard, J. C., Baxter, R. J., Hoitash, R., Yezegel, A. (2011). "Enterprise Risk Management program quality: Determinants, value relevance, and the financial crisis." Presented at the University of Kentucky's Doctoral Colloquium, Lexington, KY.

Hoitash, R., Hoitash, U., Johnstone, K. (2011). "Internal Control Material Weaknesses and CFO Compensation." Presented at the Multinational Finance Society's Multinational Finance Society, Rome, Italy.

Bedard, J. C., Baxter, R. J., Hoitash, R., Yezegel, A. (2011). "Enterprise Risk Management program quality: Determinants, value relevance, and the financial crisis." Presented at the Virginia Tech University's Research seminar, Blacksburg, VA.

Bedard, J. C., Baxter, R. J., Hoitash, R., Yezegel, A. (2011). "Enterprise Risk Management program quality: Determinants, value relevance, and the financial crisis." Presented at the Brigham Young University's Research Seminar, Provo, UT.

Bedard, J. C., Baxter, R. J., Hoitash, R., Yezegel, A. (2010). Presented at the Enterprise Risk Management program quality ratings: Determinanats and use by investors and auditors, Maastricht University.

Faleye, O., Hoitash, R., Hoitash, U. (2009). "Killing the Goose that Lays the Golden Egg: The Costs of Overburdened Independent Directors." Presented at the American Accounting Association Annual Meeting, NYC, NY.

Bedard, J. C., Hoitash, R., Hoitash, U. (2009). "Chief financial officers on their company's board of directors: An examination of financial reporting quality, company performance and entrenchment." Presented at the Boston Accounting Research Colloquium, Northeastern University.

Bedard, J. C., Hoitash, R., Hoitash, U. (2009). "Chief financial officers on their company's board of directors: An examination of financial reporting quality, company performance and entrenchment."

Faleye, O., Hoitash, R., Hoitash, U. (2009). "Killing the Goose that Lays the Golden Egg? The Cost of Overburdened Independent Directors" Presented at the European Financial Management Meeting, Milan, Italy.

Bedard, J. C., Hoitash, R., Hoitash, U. (2009). "Evidence from the U.S. on the Effect of Auditor Involvement in Assessing Internal Control over Financial Reporting."

Hoitash, U., Hoitash, R., Johnstone, K. (2008). "CFO Characteristics, and Board of Director Strength on CFO Annual Compensation."

Hoitash, U., Hoitash, R., Johnstone, K. (2008). "The Effects of Internal Control Quality, CFO Characteristics, and Board ofDirector Strength on CFO Annual Compensation."

Bedard, J. C., Hoitash, R., Hoitash, U. (2007). "Regulatory Intent and Political Reality: Corporate Governance and Internal Controls in the Post-SOX World."

Bedard, J. C., Hoitash, R., Hoitash, U. (2007). "Regulatory Intent and Political Reality: Corporate Governance and Internal Controls in the Post-SOX World."

Bedard, J. C., Hoitash, R., Hoitash, U. (2007). "Regulatory Intent and Political Reality: Corporate Governance and Internal Controls in the Post-SOX World."

Hoitash, U., Hoitash, R. (2007). "The Role of Audit Committees in Managing Relationships with External Auditors after SOX: Evidence from the US."

Bedard, J. C., Hoitash, R., Hoitash, U. (2007). "Regulatory Intent and Political Reality: Corporate Governance and Internal Controls in the Post-SOX World." Presented at the Philadelphia Accounting Research Consortium, Philadelphia.

Hoitash, R., Hoitash, U., Bedard, J. C. (2006). "Audit fees and internal control problems disclosed under the Sarbanes-Oxley Act."

Hoitash, R., Hoitash, U., Bedard, J. C. (2006). "Audit fees and internal control problems disclosed under the Sarbanes-Oxley Act."

Bedard, J. C., Hoitash, R., Hoitash, U. (2006). "SOX 302 internal controls disclosures and audit fees: The case of non-accelerated filers."

Hoitash, R., Markelevich, A., Barragato, C. A. (2005). "Auditor Fees and Audit Quality."

Cong, Y., Hoitash, R., Krishnan, M. (2005). "Estimates of Parameters of a Kyle-Type Model around Earnings Announcements."

Hoitash, R., Kogan, A., Vasarhelyi, M. (2004). "A peer based approach for analytical procedures."

Hoitash, R., Kogan, A., Vasarhelyi, M., Srivastava, R. (2004). "Electronic Businesses Balanced Scorecard and Digitization Metrics."

Hoitash, R., Kogan, A., Vasarhelyi, M. (2002). "Information Transfer in Analytical Procedures: A Simulated Industry Knowledge-Management Approach."

Service

Department Service
Committee Member for Accountancy Department Ph.D. Program Committee, 2013 - Present
Committee Member for Audit/AIS Curriculum Committee, 2007 - Present
Committee Member for Faculty recruiting committee- Fall 2014 Hire, 2013 - 2014
Committee Member for Faculty recruiting committee- Fall 2013 Hire, 2012 - 2013
Committee Member for MSA Taskforce , 2012 - 2012
Committee Chair for ACELAB department evaluation taskforce, 2011 - 2012
Committee Member for Coordinator of the Scholarly Activity Committee, 2010 - 2010

University Service
Committee Member for PhD Director Search Committee, 2014 - 2014
Committee Member for B/T information services and operations committee, 2010 - 2012

Professional Service
Conference/Workshop Track Chair for Doctoral Consortium Faculty, 2015 - Present
Editor (Associate)- Auditing: A Journal of Practice & Theory, 2014 - Present
Editorial Review Board Member for Contemporary Accounting Research, 2014 - Present
Conference/Workshop Organizer for Co-Chair The Auditing Midyear Conference, 2014 - Present
Editorial Review Board Member for Journal of Business Research, 2010 - Present
Editorial Review Board Member for Auditing: A Journal of Practice & Theory, 2013 - 2014
Conference/Workshop Organizer for Vice-Chair Auditing Midyear Conference, 2013 - 2014