Bio
Professor Gal-Or's research focuses on auditing and corporate governance. His research has appeared in Information Systems Research, Auditing: A Journal of Practice and Theory, European Accounting Review, the Journal of the American Taxation Association, and the Journal of Economics and Management Strategy. Professor Gal-Or has presented his work at numerous domestic and international conferences and served as referee for various academic journals. Professor Gal-Or currently teaches Advanced Financial Accounting and Tools and Concepts in Accounting and Finance. In his spare time, Professor Gal-Or enjoys reading, traveling, and spending time with his wife and two children.
Professional Links
Publications
Journal Articles
Chyz, J., Gal-Or, R., Naiker, V. (2022). Separating Auditor Provided Tax Compliance and Tax Planning Services: Audit Quality Implications. Auditing: A Journal of Practice and Theory. Forthcoming.Gal-Or, R., Hoitash, R., Hoitash, U. (2022). Auditor expertise in mergers and acquisitions. Auditing: A Journal of Practice and Theory, (41) 5 135-162. (Link)Chyz, J., Gal-Or, R., Naiker, V., Sharma, D. (2021). The Association between Auditor Provided Tax Planning and Tax Compliance Services and Tax Avoidance and Tax Risk. Journal of the American Taxation Association, (43) 2 7-36. Gal-Or, E., Gal-Or, R. (2021). A Theory of ‘Why and How’ Audit Firms Choose to Specialize. European Accounting Review, (31) 4 843-875. Gal-Or, R., Hoitash, R., Hoitash, U. (2018). Shareholder Elections of Audit Committee Members. AUDITING: A Journal of Practice & Theory, (37) 4 143-167. (Link)Gal-Or, E., Gal-Or, R., Penmetsa, N. (2018). Can platform competition support market segmentation? Network externalities versus matching efficiency in equity crowdfunding markets. Journal of Economics & Management Strategy. (Link)Gal-Or, E., Gal-Or, R., Penmetsa, N. (2018). The Role of User Privacy Concerns in Shaping Competition among Platforms. Information Systems Research, (29) 3 698–722. (Link)Gal-Or, R., Hoitash, R., Hoitash, U. (2016). The Effectiveness of Shareholder Votes in Staggered and Non-Staggered Boards: the Case of Audit Committee Elections. AUDITING: A Journal of Practice & Theory, (35) 2 73-95. (Link)
Presentations
Gal-Or, R. (2023). “Submit-to-Accept Delays in Accounting: Determinants, Comparisons to other Business Disciplines, and Tenure Consequences” Presented at the University of Hawaii at Manoa Hawaii Accounting Research Conference Honolulu, HI Gal-Or, R. (2022). “Increasing Underrepresented Minority Representation in MSA Programs and the Public Accounting Profession: A Call for Action” Presented at the American Accounting Association AAA Annual Meeting San Diego Gal-Or, R. (2022). “Auditor Affiliated Tax Employees: Hiring Tax Professionals from the External Audit Firm” Presented at the Deloitte and University of Kansas Deloitte/KU Audit Symposium Lawrence, KS Gal-Or, R. (2022). “Reviewing the Review Process: Comparing Publication Delays in Accounting Journals to Other Business Disciplines” Presented at the Bentley University Workshop Waltham, MA Hurley, P., Gal-Or, R. (2022). “Reviewing the Review Process: Comparing Publication Delays in Accounting Journals to Other Business Disciplines” Presented at the Northeastern University Workshop Boston, MA Gal-Or, R. (2022). “Auditor Affiliated Tax Employees: Hiring Tax Professionals from the External Audit Firm” Presented at the American Accounting Association Audit Midyear meeting Las Vegas, NV Gal-Or, R. (2022). “Auditor Affiliated Tax Employees: Hiring Tax Professionals from the External Audit Firm” Presented at the University of Hawaii at Manoa Hawaii Accounting Research Conference Honolulu, HI Gal-Or, R. (2021). “Auditor Affiliated Tax Employees: Hiring Tax Professionals from the External Audit Firm” Presented at the American Accounting Association AAA Annual Meeting Virtual Gal-Or, R. (2021). “Auditor Affiliated Tax Employees: Hiring Tax Professionals from the External Audit Firm” Presented at the Bentley University Workshop Waltham, MA Gal-Or, R. (2020). “Why Do Audit Clients Voluntarily Disclose the Components of Auditor Provided Tax Services? The Important Role of Tax Planning Services” Presented at the Bentley University Workshop Waltham, MA Gal-Or, R. (2018). “Auditor Expertise in Mergers and Acquisitions” Presented at the Deloitte and Kansas University Deloitte/KU Audit Symposium Lawrence, KS Chyz, J., Gal-Or, R. (2018). “The Influence of Auditor Provided Tax Planning and Tax Compliance Services on Effective Tax Rates and Tax Risk” Presented at the National Tax Association National Tax Association Annual Conference New Orleans, NO Gal-Or, R. (2017). “The Influence of Auditor Provided Tax Planning and Tax Compliance Services on Effective Tax Rates and Tax Risk” Presented at the Bentley University Workshop Waltham, MA Gal-Or, R. (2017). “The Influence of Auditor Provided Tax Planning and Tax Compliance Services on Effective Tax Rates and Tax Risk” Presented at the Colorado State University Workshop Fort Collins, CO Gal-Or, R. (2017). “The Influence of Auditor Provided Tax Planning and Tax Compliance Services on Effective Tax Rates and Tax Risk” Presented at the Northeastern University Workshop Boston, MA Chyz, J., Gal-Or, R. (2017). “The Influence of Auditor Provided Tax Planning and Tax Compliance Services on Effective Tax Rates and Tax Risk” Presented at the University of Illinois University of Illinois Tax Research Symposium Urbana-Champaign, IL Gal-Or, R. (2017). “Auditor Expertise in Mergers and Acquisitions” Presented at the American Accounting Association AAA Annual Meeting San Diego, CA Gal-Or, R. (2017). “Auditor Expertise in Mergers and Acquisitions” Presented at the UNSW Business School International Symposium on Audit Research (ISAR) Sydney, Australia Gal-Or, R. (2017). “Auditor Expertise in Mergers and Acquisitions” Presented at the American Accounting Association AAA Audit Midyear Meeting Orlando, FL Gal-Or, R. (2016). “Separating Auditor Provided Tax Compliance and Tax Planning Services: Audit Quality Implications” Presented at the Nanyang Technological University International Symposium on Audit Research (ISAR) Singapore Gal-Or, R. (2016). “Separating Auditor Provided Tax Compliance and Tax Planning Services: Audit Quality Implications” Presented at the University of Massachusetts Boston Workshop Boston, MA Gal-Or, R. (2016). “Separating Auditor Provided Tax Compliance and Tax Planning Services: Audit Quality Implications” Presented at the Deloitte and Kansas University Deloitte/KU Audit Symposium Lawrence, KS Gal-Or, R. (2016). “Separating Auditor Provided Tax Compliance and Tax Planning Services: Audit Quality Implications” Presented at the American Accounting Association AAA Audit Midyear Meeting Phoenix, AZ Gal-Or, R. (2016). “Separating Auditor Provided Tax Compliance and Tax Planning Services: Audit Quality Implications” Presented at the American Accounting Association AAA Annual Meeting New York City, NY Gal-Or, R. (2016). “Audit Quality Improvements on the Path to Becoming an Industry Specialist: Theory and Evidence” Presented at the American Accounting Association AAA Annual Meeting New York City, NY Gal-Or, R. (2016). “Audit Quality Improvements on the Path to Becoming an Industry Specialist: Theory and Evidence” Presented at the American Accounting Association AAA Northeast Region Meeting Boston, MA Gal-Or, R. (2016). “Auditor Expertise in Mergers and Acquisitions” Presented at the Northeastern University Workshop Boston, MA Gal-Or, R. (2015). “Audit Quality Improvements on the Path to Becoming an Industry Specialist: Theory and Evidence” Presented at the Northeastern University Workshop Boston, MA Gal-Or, R. (2015). “Separating Auditor Provided Tax Compliance and Tax Planning Services: Audit Quality Implications” Presented at the American Accounting Association AAA Northeast Region Meeting Providence, RI Gal-Or, R. (2015). “Separating Auditor Provided Tax Compliance and Tax Planning Services: Audit Quality Implications” Presented at the Northeastern University Workshop Boston, MA Gal-Or, R. (2015). “The Effectiveness of Shareholder Votes in Staggered and Non-Staggered Boards: the Case of Audit Committee Elections” Presented at the European Accounting Association European Accounting Association (EAA) Annual Congress Glasgow, Scotland Gal-Or, R. (2014). “The Influence of Auditor Provided Tax Planning Services on Tax Avoidance and Tax Risk” Presented at the Bentley University Workshop Waltham, MA Gal-Or, R. (2013). “The Influence of Auditor Provided Tax Planning Services on Tax Avoidance and Tax Risk” Presented at the Northeastern University Workshop Boston, MA Gal-Or, R. (2013). “The Choice between Audit and Consulting Services in the Post-SOX Environment” Presented at the American Accounting Association AAA Midwest Region Meeting Chicago, IL Gal-Or, R. (2013). “Audit Committee Elections” Presented at the American Accounting Association AAA Annual Meeting Anaheim, CA Gal-Or, R. (2013). “Audit Committee Elections” Presented at the American Accounting Association AAA Audit Midyear Meeting New Orleans, NO Gal-Or, R. (2012). “The Choice between Audit and Consulting Services in the Post-SOX Environment” Presented at the University of Oklahoma, Conference on Regulation and the Audit Industry Norman, OK Gal-Or, R. (2012). “Audit Committee Elections” Presented at the Northeastern University Workshop Boston, MA Gal-Or, R. (2012). “Audit Committee Elections” Presented at the Bentley University Workshop Waltham, MA Gal-Or, R. (2011). “The Choice between Audit and Consulting Services in the Post-SOX Environment” Presented at the College of William and Mary Workshop Williamsburg, VA Gal-Or, R. (2011). “The Choice between Audit and Consulting Services in the Post-SOX Environment” Presented at the McGill University Workshop Montreal, Quebec, Canada Gal-Or, R. (2011). “The Choice between Audit and Consulting Services in the Post-SOX Environment” Presented at the Northeastern University Workshop Boston, MA Gal-Or, R. (2011). “The Choice between Audit and Consulting Services in the Post-SOX Environment” Presented at the University of Massachusetts – Amherst Workshop Amherst, MA Gal-Or, R. (2011). “The Choice between Audit and Consulting Services in the Post-SOX Environment” Presented at the Indiana University Workshop Bloomington IN Gal-Or, R. (2011). “The Choice between Audit and Consulting Services in the Post-SOX Environment” Presented at the Penn State University Workshop State College, PA Gal-Or, R. (2011). “The Choice between Audit and Consulting Services in the Post-SOX Environment” Presented at the University of Alberta Workshop Edmonton, Alberta, Canada Gal-Or, R. (2011). “The Choice between Audit and Consulting Services in the Post-SOX Environment” Presented at the University of Tennessee Workshop Knoxville, TN Gal-Or, R. (2011). “The Choice between Audit and Consulting Services in the Post-SOX Environment” Presented at the University of Texas – Dallas Workshop Dallas, TX Gal-Or, R. (2011). “The Choice between Audit and Consulting Services in the Post-SOX Environment” Presented at the University of Waterloo Workshop Waterloo, OT, Canada Gal-Or, R. (2011). “Auditor Provided Tax Services and Tax Aggressiveness” Presented at the American Accounting Association AAA Midyear Meeting Albuquerque Gal-Or, R. (2011). “The Choice between Audit and Consulting Services in the Post-SOX Environment” Presented at the Temple University Workshop Philadelphia, PA Gal-Or, R. (2010). “The Choice between Audit and Consulting Services in the Post-SOX Environment” Presented at the University of Arizona Workshop Tucson, AZ Gal-Or, R. (2009). “Auditor Provided Tax Services and Tax Aggressiveness” Presented at the University of Arizona Workshop Tucson, AZ Service
Department Service
Representative of the Accounting Department at the Prospective Student Open House for Prospective Student Open House 2022 - PresentCommittee Chair for Accounting Department Curriculum Committee 2022 - PresentCommittee Member for AC115 Content Development Group 2022 - PresentTask Force Member for GB112/212 Steering Committee 2021 - 2021Task Force Member for MSA+A Financial Reporting Group 2020 - 2021University Service
Committee Member for Bentley Learning and Teaching Committee 2021 - 2022Committee Member for Towards a More Inclusive MSA Program 2020 - 2021Committee Member for Bentley Learning and Teaching Committee 2020 - 2021Committee Member for Bentley Learning and Teaching Committee 2019 - 2020Professional Service
Reviewer, Ad Hoc Reviewer for Journal of Accounting, Auditing & Finance 2022 - PresentReviewer, Ad Hoc Reviewer for Accounting Horizons 2020 - PresentReviewer, Ad Hoc Reviewer for European Accounting Review 2020 - PresentReviewer, Ad Hoc Reviewer for The Accounting Review 2018 - PresentReviewer, Ad Hoc Reviewer for Journal of Accounting and Public Policy 2018 - PresentEditorial Review Board Member for AUDITING: A Journal of Practice & Theory 2017 - PresentReviewer, Conference Paper for AAA Annual Meeting 2013 - PresentReviewer, Conference Paper for AAA Audit Midyear Meeting 2011 - PresentConference Discussant for AAA Audit Midyear Meeting 2022 - 2022Reviewer, Ad Hoc Reviewer for Journal of International Accounting, Auditing and Taxation 2020 - 2020Reviewer, Conference Paper for AAA Northeast Region Meeting 2013 - 2017Conference Discussant for AAA Annual Meeting 2016 - 2016Reviewer, Ad Hoc Reviewer for Advances in Accounting Education 2014 - 2016Reviewer, Ad Hoc Reviewer for Accounting Horizons 2013 - 2016Reviewer, Conference Paper for EAA Annual Congress 2015 - 2016Conference Moderator for International Symposium on Audit Research 2015 - 2015Conference Discussant for AAA Annual Meeting 2013 - 2013Conference Discussant for AAA Audit Midyear Meeting 2013 - 2013Reviewer, Conference Paper for AAA Midwest Region Meeting 2013 - 2013
