Ronen Gal-Or

Ronen Gal-Or

  • Associate Professor, Accounting
  • Ph.D. in Accounting, University of Arizona
  • B.A. in Business, Indiana University

Teaching Interests

Financial Accounting and Auditing

Research Interests

Professor Gal-Or's research interests center around issues related to auditor expertise, the economics of the audit industry and the role of audit committees. Professor Gal-Or has also worked on several papers examining the role of auditor provided tax services on financial reporting and tax outcomes.

Bio

Professor Gal-Or's research focuses on auditing and corporate governance. His research has appeared in Information Systems Research, The Accounting Review, Auditing: A Journal of Practice and Theory, European Accounting Review, the Journal of the American Taxation Association, Journal of Accounting and Public Policy, Issues in Accounting Education, Accounting Horizons and the Journal of Economics and Management Strategy. Professor Gal-Or currently teaches Introduction to Financial Reporting and Analysis. In his spare time, Professor Gal-Or enjoys reading, traveling, and spending time with his wife and two children.

Awards and Honors

  • 2024 Financial Education Association Conference, Award for Best Case Presentation, Financial Education Association

    • Scholarly Contributions and Creative Productions

    Journal Articles

  • Gal-Or, R., Goldman, W., Gooley, M., Gujarathi, M. (2026). Lumber Liquidators: A Case in Financial Statement Analysis and Valuation. Issues in Accounting Education, (41) 2 91-112.
  • Gal-Or, R., Hurley, P., Knechel, R., Pesch, H. (2025). Submit-to-Accept Times in Accounting: Determinants and Comparisons to Other Business Disciplines. The Accounting Review, (100) 2 219–247. (Link)
  • Gal-Or, R., Hurley, P., Knechel, W., Pesch, H. (2025). The Tenure Consequences of Submit-to-Accept Delays in Accounting. Accounting Horizons, (39) 4 1-17. (Link)
  • Gal-Or, R., Harding, M., Naiker, V., Sharma, D. (2024). Why Do Audit Clients Voluntarily Disclose the Compliance and Planning Components of Auditor Provided Tax Services?. Journal of Accounting and Public Policy, (43) (Link)
  • Chyz, J., Gal-Or, R., Naiker, V. (2023). Separating Auditor Provided Tax Compliance and Tax Planning Services: Audit Quality Implications. AUDITING: A Journal of Practice and Theory, (42) 2 1-31. (Link)
  • Gal-Or, R., Hoitash, R., Hoitash, U. (2022). Auditor expertise in mergers and acquisitions. AUDITING: A Journal of Practice and Theory, (41) 4 135-162. (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. (Link)
  • Gal-Or, E., Gal-Or, R. (2021). A Theory of ‘Why and How’ Audit Firms Choose to Specialize. European Accounting Review, (31) 4 819-842. (Link)
  • 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, (28) 3 420-435. (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 Efficacy of Shareholder Voting 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., Yusoff, I. (2025). “Auditor Affiliated Tax Employees: Hiring Tax Professionals from the External Audit Firm” Presented at the European Accounting Association (EAA) European Accounting Association (EAA) Annual Congress Rome, Italy
  • Gal-Or, R., Naiker, V. (2025). “Auditor Affiliated Tax Employees: Hiring Tax Professionals from the External Audit Firm” Presented at the Australia National University Annual ANCAAR Audit Research Forum Canberra, AUS
  • Gal-Or, R., Gujarathi, M. R. (2024). “Lumber Liquidators: A Case in Financial Statement Analysis and Valuation” Presented at the Financial Education Association Annual conference of Financial Education Association San Antonio, TX
  • Gal-Or, R., Gooley, M. (2024). “Lumber Liquidators: A Case in Financial Statement Analysis and Valuation” Presented at the American Accounting Association AAA Annual Meeting Washington D.C.
  • Gal-Or, R. (2024). “The Tenure Consequences of Submit-to-Accept Delays in Accounting” Presented at the Bentley SAC Workshop Presentation Waltham, MA
  • Gujarathi, M. R., Gal-Or, R., Goldman, W., Gooley, M. (2023). “Lumber Liquidators and the Aftermath of "60 Minutes" Episode: A Case in Basic Financial Statement Analysis and Valuation” Presented at the Financial Education Association Annual conference of Financial Education Association San Antonio, TX
  • Gal-Or, R., Gooley, M. (2023). “Lumber Liquidators and the Aftermath of "60 Minutes" Episode: A Case in Financial Statement Analysis and Valuation” Presented at the American Accounting Association AAA Annual Meeting Denver, CO
  • Gal-Or, R. (2023). “Submit-to-Accept Delays in Accounting: Determinants and Comparisons to other Business Disciplines” Presented at the American Accounting Association AAA Annual Meeting Denver, CO
  • Gal-Or, R. (2023). “Auditor Affiliated Tax Employees: Hiring Tax Professionals from the External Audit Firm” Presented at the Oregon State University Oregon State University Workshop Series Corvallis, OR
  • 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., Gujarathi, M. R. (2023). “Lumber Liquidators: A Case in Financial Statement Analysis and Valuation” Presented at the Financial Education Association Annual conference of Financial Education Association San Antonio, TX
  • 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
  • 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. (2018). “Auditor Expertise in Mergers and Acquisitions” Presented at the Deloitte and Kansas University Deloitte/KU Audit Symposium Lawrence, KS
  • 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). “Auditor Expertise in Mergers and Acquisitions” Presented at the Northeastern University Workshop Boston, MA
  • 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). “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). “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). “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 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 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 American Accounting Association AAA Audit Midyear Meeting Phoenix, AZ
  • 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). “Audit Committee Elections” Presented at the Bentley University Workshop Waltham, MA
  • Gal-Or, R. (2012). “Audit Committee Elections” Presented at the Northeastern University Workshop Boston, MA
  • 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. (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 ‚Äì 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 ‚Äì 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

    Service: Department

  • Committee Member for Ralph Welensky Chair in Accounting Recruiting Task Force 2024-10-01 - 2024-12-01
  • Committee Member for Study Skills Task Force 2024-10-01 - Present
  • Create syllabus with a detailed plan of the course content for Course Redesign, AC 714 – Advanced Accounting for Multinational Corporations 2024-09-01 - Present
  • Co-Advisor for Beta Alpha Psi (BAP) 2024-08-01 - Present
  • Committee Member for Transfer Student Task Force 2024-10-01 - Present
  • Representative of the Accounting Department at the Prospective Student Open House for Prospective Student Open House 2022-11-01 - 2022-11-01
  • Committee Chair for Accounting Department Curriculum Committee 2022-10-01 - Present
  • Committee Member for AC115 Content Development Group 2022-01-01 - Present
  • Task Force Member for GB112/212 Steering Committee 2021-06-01 - 2021-08-31
  • Task Force Member for MSA+A Financial Reporting Group 2020-12-01 - 2021-05-31

    • Service: Public

  • Board Member for Vital Tools Computer Clinic 2024-08-01 - Present

    • Service: Professional

  • Conference Discussant for AAA Audit Midyear Meeting 2022-01-01 - 2022-12-31
  • Editorial Review Board Member for AUDITING: A Journal of Practice & Theory 2017-09-01 - Present
  • Conference Discussant for AAA Annual Meeting 2016-01-01 - 2016-12-31
  • Conference Moderator for International Symposium on Audit Research 2015-01-01 - 2015-12-31
  • Conference Discussant for AAA Annual Meeting 2013-01-01 - 2013-12-31
  • Conference Discussant for AAA Audit Midyear Meeting 2013-01-01 - 2013-12-31

    • Service: Ph.D. Advising

  • Committee Member 2025/01 - 2025/01
  • Committee Member 2025/01 - 2025/04

    • Service: University

  • Co-Chair for Curriculum Planning Committee (CPC) 2025-09-01 - Present
  • Committee Member for Bentley Learning and Teaching Committee 2021-09-01 - 2022-09-30
  • Committee Member for Towards a More Inclusive MSA Program 2020-10-01 - 2021-12-31
  • Committee Member for Bentley Learning and Teaching Committee 2020-09-01 - 2021-09-30
  • Committee Member for Bentley Learning and Teaching Committee 2019-09-01 - 2020-09-30