Rani Hoitash

Rani Hoitash

  • Professor, Accounting
  • John E. Rhodes Professor of Accountancy ,
  • Certified Information System Auditor (CISA),
  • Ph.D. Rutgers University
  • BA in Economics The College of Management School of Economics, Israel

Research Interests

Audit Regulation; Corporate governance; XBRL, Human Capital

Bio

Rani Hoitash is the John E. Rhodes 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 Accounting Research, Journal of Accounting & Economics, Journal of Financial Economics, Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Sloan Management Review, and several other journals. Professor Hoitash’s teaching interests include financial accounting, accounting information systems, and auditing. Professor Hoitash recently served as an Editor of Auditing: A Journal of Practice and Theory and on the editorial boards of Contemporary Accounting Research and the 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).

Professional Links

Professional Memberships

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

    • Awards and Honors

  • 2023, Mee Family Prize, Bentley University
  • 2019, Bentley 2019 Outstanding Scholarly Contribution award , Bentley University
  • 2016, Bentley’s Excellence in Scholarship award, 2016, Bentley University
  • 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 Articles

  • Kurt, A., Becker, M., Hoitash, R., Hoitash, U. (2024). Financial Constraints, Auditing, and External Financing. European Accounting Review, (33) 4 1227-1256. (Link)
  • Morris, L., Hoitash, R., Hoitash, U. (2023). The Effectiveness and Efficiency of Auditors' Remote Work during COVID-19. Auditing: A Journal of Practice & Theory, (42) 4 (Link)
  • Morris, L., Hoitash, R. (2023). Auditor health and audit outcomes before COVID-19. Journal of Accounting and Public Policy, (42) 3 (Link)
  • Reville, M., Ahn, J., Hoitash, R., Hoitash, U. (2023). . Internal Audit Competency Changes in Response to Financial Reporting Quality Failures. Quality Failures. Auditing: A Journal of Practice and Theory. 42 107-136. (Link)
  • Burke, J., Hoitash, R., Hoitash, U., Xiao, S. (2023). The Disclosure and Consequences of U.S. Critical Audit Matters. The Accounting Review. (Link)
  • Hoitash, R., Hoitash, U., Kurt, A., Verdi, R. (2023). A Measure of Financial Statement Benchmarking. The Accounting Review. (Link)
  • 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)
  • Hoitash, R., Hoitash, U. (2022). A Measure of Firm Complexity: Data and Code. Journal of Information Systems, (36) 2 161-172. (Link)
  • Garret, J., Hoitash, R., Prawitt, D. (2022). Perceptions of Tone at the Top from the Inside: Insights into Audit Pricing. Auditing: A Journal of Practice and Theory, (41) 1 115-141. (Link)
  • Burke, J., Hoitash, R., Hoitash, U., Xiao, S. (2021). The costs and benefits of retirement policies at U.S. audit firms. Journal of Accounting and Public Policy, (40) 4 1-21. (Link)
  • Hoitash, R., Hoitash, U., Morris, L. V. (2021). eXtensible Business Reporting Language: A Review and Directions for Future Research. Auditing: A Journal of Practice and Theory, (40) 2 107–132. (Link)
  • Hoitash, R., Hoitash, ., Yezegel, A. (2021). Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity? . Review of Quantitative Finance and Accounting, (57) 859–897. (Link)
  • Burke, J., Hoitash, R., Hoitash, U. (2020). The use and characteristics of foreign component auditors in U.S. multinational audits: Insights from Form AP disclosures. Contemporary Accounting Research, (37) 4 2398-2437. (Link)
  • Ahn, J., Hoitash, R., Hoitash, U. (2020). Auditor Task-Specific Expertise: The Case of Fair Value Accounting. The Accounting Review, (95) 3 1-32. (Link)
  • Burke, J., Hoitash, R., Hoitash, U. (2019). Auditor response to negative media coverage of client environmental, social, and governance practices. Accounting Horizon, (33) 3 1-23. (Link)
  • Burke, J., , R., Hoitash, U. (2019). Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings. Auditing: A Journal of Practice and Theory, (38) 3 71-94. (Link)
  • Burke, J., Hoitash, R., Hoitash, U. (2019). The heterogeneity of board-level sustainability committees and corporate social performance. Journal of Business Ethics, (154) 4 1161-1186. (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)
  • Faleye, ., Hoitash, R., Hoitash, U. (2018). Industry Expertise on Corporate Boards. Review of Quantitative Finance and Accounting. (Link)
  • Hoitash, R., Hoitash, U. (2018). Measuring Accounting Reporting Complexity with XBRL. The Accounting Review, (93) 1 259-287. (Link)
  • Zhao, Y., Hoitash, R., Bedard, J. C. (2017). SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements. Auditing: A Journal of Practice & Theory. , (36) 4 151–177.
  • 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 and Theory, (35) 2 73-95.
  • Hoitash, R., Hoitash, U., kurt, A. (2016). Do Accountants Make Better Chief Financial Officers?. Journal of Accounting & Economics, (61) 23 414-432. (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)
  • Hoitash, R., Hoitash, U., Kurt, A. (2016). Do Accountants Make Better Chief Financial Officers?. Journal of Accounting and Economics.
  • 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.
  • Garrett, J., Hoitash, R., Prawitt, D. F. (2014). Trust and Financial Reporting Quality. Journal of Accounting Research. 52 (5) 1087‑1125. (Link)
  • Bedard, J. C., Hoitash, R., Hoitash, U. (2014). Chief Financial Officers as Inside Directors. Contemporary Accounting Research. 31 (3) 787-817.
  • 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.
  • Faleye, O., Hoitash, R., Hoitash, U. (2013). The trouble with too much board oversight. Sloan Management Review, (54) 3 52-56. (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.
  • Hoitash, R., Hoitash, U., Johnstone, K. M. (2012). Internal Control Material Weaknesses and CFO Compensation. Contemporary Accounting Research, (29) 3 768-803. (Link)
  • 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., 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. (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, 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, 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., 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., 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., Krishnan, M. (2008). Herding, momentum and investor over-reaction. Review of Quantitative Finance and Accounting, (30) 1 25-47.
  • 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., Markelevich, A., Barragato, C. (2007). Auditor Fees and Audit Quality. Managerial Auditing Journal, (22) 8 761-786. (Link)
  • Bedard, J. C., Graham, L., Hoitash, R., Hoitash, U. (2007). SOX 404:Where Are We Now?. CPA Journal. October 6-9.
  • 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.
  • 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)
  • 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. 500. Princeton, NJ: Markus Wiener Publishers

    • Conference Papers

  • 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.

    • Other(s)

  • Hoitash, R. (). Podcast with the AAAAAA. (Link)

    • Presentations

  • Hoitash, R. (2024). “Audit Firm Alumni” Presented at the University of Massachusetts Lowell Workshop Presentation
  • Hoitash, R. (2024). “Audit Firm Alumni” Presented at the University of Wisconsin Milwaukee Workshop Presentation
  • Hoitash, R. (2024). “Audit Firm Alumni” Presented at the Virginia Tech Workshop Presentation
  • Hoitash, R. (2024). “Shortage of Accounting Graduates and Outcomes” Presented at the Florida International University Workshop Presentation
  • Hoitash, R. (2024). “Shortage of Accounting Graduates and Outcomes” Presented at the Florida State University Workshop Presentation
  • Hoitash, R. (2024). “Large language models and accounting topic classification” Presented at theHARC
  • Hoitash, R. (2023). “Investor Reaction to the Holding Foreign Companies Accountable Act and Speculation of a U.S.-China Audit Inspection Agreement” Presented at the AAA Auditing Midyear Meeting
  • Hoitash, R. (2022). “Research Impact” Presented at theAuditing Midyear Conference
  • Becker, M., Hoitash, R., Hoitash, U., Kurt, A. (2021). “Financial Constraints, Auditing, and External Financing” Presented at the AAA 2021 FARS Midyear Meeting Virtual
  • Becker, M., Hoitash, R., Hoitash, U., Kurt, A. (2020). “Financial Constraints, Auditing, and External Financing” Presented at the AAA 2020 Annual Meeting Virtual
  • Becker, M., Hoitash, R., Hoitash, U., Kurt, A. (2020). “Financial Constraints, Auditing, and External Financing ” Presented at the AAA 2020 Auditing Section Midyear Meeting Houston, TX
  • Becker, M., Hoitash, R., Hoitash, U., Kurt, A. (2019). “Financial Constraints, Auditing, and External Financing ” Presented at the FMA 2019 Annual Meeting New Orleans, LA
  • Hoitash, R. (2019). “Do compelling director stock ownership requirements affect audit committee monitoring of financial reporting” Presented at theISAR Boston, MA
  • Becker, M., Hoitash, R., Hoitash, U., Kurt, A. (2019). “Financial Constraints, Auditing, and External Financing ” Presented at the EFA 2019 Annual Meeting Miami, FL
  • Becker, M., Hoitash, R., Hoitash, U., Kurt, A. (2019). “Financial Constraints, Auditing, and External Financing ” Presented at the 6th Winter Conference of the Multinational Finance Society San Juan, PR
  • Hoitash, R., Hoitash, U., Kurt, A., Verdi, R. (2019). “An Input-Based Measure of Financial Statement Comparability” Presented at the AAA 2019 FARS Section Midyear Meeeting Seattle, WA
  • Hoitash, R. (2019). “Do compelling director stock ownership requirements affect audit committee monitoring of financial reporting” Presented at the American Accounting Association Auditing mid-year meeting Nashville, TN
  • Hoitash, R. (2019). “Internal Audit Competency Changes in Response to Financial Reporting Quality Failures” Presented at the American Accounting Association Auditing mid-year meeting Nashville, TN
  • Hoitash, R. (2019). “The Use and Characteristics of Component Auditors: Implications from U.S. Form AP Filings ” Presented at the American Accounting Association Auditing mid-year meeting Nashville, TN
  • Hoitash, R. (2019). “A new measure of financial reporting comparability” Presented at the American Accounting Association Financial Reporting Section Midyear Nashville, TN
  • Hoitash, R. (2018). “The Effect of Accounting Reporting Complexity on Financial Analysts” Presented at the Auckland University of Technology 2018 New Zealand Finance Meeting, Queenstown Paris, France
  • Hoitash, R. (2018). “The Effect of Accounting Reporting Complexity on Financial Analysts” Presented at the Financial Management Association Asia/Pacific FMA Ho Chi Minh City, Vietnam
  • Hoitash, R. (2018). “The Effect of Accounting Reporting Complexity on Financial Analysts” Presented at the ESSCA School of Management 25th Global Finance Conference Paris, France
  • Hoitash, R. (2018). “The Effect of Accounting Reporting Complexity on Financial Analysts” Presented at the University of Hawaii Hawai’i Accounting Research Conference Honululu, Hawai’i
  • Hoitash, R. (2018). “Auditor Response to Negative Media Coverage of Client Environmental, Social, and Governance Practices” Presented at the American Accounting Association Auditing mid-year meeting Portland, OR
  • Hoitash, R. (2017). “An XBRL-Based Measure of Financial Statement Comparability” Presented at the Erasmus University Invited presentation at Erasmus University Erasmus, Netherlands
  • Hoitash, R. (2017). “An XBRL-Based Measure of Financial Statement Comparability” Presented at the Kansas University Invited presentation at Kansas University Lawrence, Kansas
  • Hoitash, R. (2017). “The Effect of Accounting Reporting Complexity on Financial Analysts” Presented at the the 7th International Conference on Financial Management and Economics Beijing, China
  • Hoitash, R., Hoitash, U., Yezegel, A. (2017). “The Effect of Accounting Reporting Complexity on Financial Analysts” Presented at the European Accounting Association European Accounting Association Annual Meeting Valencia, Spain
  • Hoitash, R. (2017). “The Effect of Accounting Reporting Complexity on Financial Analysts” Presented at the19th International Conference on Finance and Accounting Rio de Janeiro, Brazil
  • Hoitash, R. (2017). “Auditor M&A expertise” Presented at the American Accounting Association Auditing mid-year meeting Orlando, FL
  • Hoitash, R. (2016). “The Effect of Accounting Reporting Complexity on Financial Analysts ” Presented at the Texas A&M Invited presentation at Texas A&M College Station, TX
  • Hoitash, R. (2016). “The Effect of Accounting Reporting Complexity on Financial Analysts ” Presented at the Indiana University Invited presentation at Indiana University Bloomington
  • Hoitash, R. (2016). “The Effect of Accounting Reporting Complexity on Financial Analysts ” Presented at the University of Miami Invited presentation at the University of Miami Miami, FL
  • Faleye, O., Hoitash, R., Hoitash, U. (2016). “Advisory Directors” Presented at the3rd Vietnam International Conference in Finance (VICIF-2016)
  • Hoitash, R., Hoitash, U., Kurt, A. (2015). “Do Accountants Make Better Chief Financial Officers” Presented at the4th International Conference on Economics and Finance Research Kyoto, Japan
  • Hoitash, R., Hoitash, U. (2014). “Measuring Accounting Complexity with XBRL” Presented at theAmerican Accounting Association Annual Meeting, Atlanta, GA.
  • Zhao, Y., Bedard, J. C., Hoitash, R. (2014). “When Does SOX 404 Benefit Financial Reporting Quality? ”
  • Zhao, Y., Hoitash, R., Bedard, J. C. (2014). “Audit effort and misstatement prevention: The role of internal control attestation”
  • 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 theVietnam International Conference in Finance Hanoi, Vietnam
  • Hoitash, R., Hoitash, U., Kurt, A. (2014). “Do Accountants Make Better Chief Financial Officers?” Presented at theAuditing Mid-Year Conference San Antonio, TX
  • Hoitash, R. (2013). “Do Accountants Make Better Chief Financial Officers?” Presented at the Northeastern University Workshop at Northeastern University Boston, MA
  • Hoitash, R. (2013). “Audit Committee Elections” Presented at the American Accounting Association American Accounting Association Annual Meeting Anaheim, CA
  • Hoitash, R., Garrett, J. (2013). “Industry Expertise on Corporate Boards” Presented at the11th Annual International Conference on Finance Athens, Greece
  • Hoitash, R. (2013). “Audit Committee Elections” Presented at the American Accounting Association Auditing Mid-Year Conference New Orleans, LA
  • Hoitash, R. (2013). “Firm Trust and Financial Reporting Quality” Presented at the American Accounting Association 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 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 17th Annual Symposium on Ethics Research in Accounting Washington DC
  • Hoitash, R. (2012). “Advisory Directors” Presented at the Financial Management Association 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 BYU Accounting Research Workshop BYU
  • Hoitash, R., Hoitash, U., Faleye, B. (2012). “Industry Expertise on Corporate Boards” Presented at the Rutgers University Invited Seminar Presentation New Jersey
  • Garrett, J., Hoitash, R., Prawitt, D. F. (2012). “Interorganizational Trust and Financial Reporting” Presented at the Bentley University SAC Bentley University
  • Hoitash, R. (2012). “Advisory Directors” Presented at the Midwest Finance Association 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 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 Doctoral Colloquium Lexington, KY
  • Hoitash, R., Hoitash, U., Johnstone, K. (2011). “Internal Control Material Weaknesses and CFO Compensation” Presented at the Multinational Finance Society 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 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 Research Seminar Provo, UT
  • Bedard, J. C., Baxter, R. J., Hoitash, R., Yezegel, A. (2010). Presented at theEnterprise 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 theAmerican 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 theBoston 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 theEuropean 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 thePhiladelphia 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 Social Committee 2024 - Present
  • Committee Member for AC 120 New Course Committee 2024 - Present
  • Committee Chair for Strategy Committee 2024 - Present
  • Committee Member for Accountancy Department Ph.D. Program Committee 2013 - Present
  • Course Coordinator for AC 340 Course Coordinator 2012 - Present
  • Committee Member for Audit/AIS Curriculum Committee 2007 - Present
  • Committee Chair for Recruiting Committee 2022 - 2023
  • Committee Member for Assurance of Learning Advisory Board 2016 - 2021
  • Committee Member for Recruiting Committee 2015 - 2019
  • This is not a committee for Chair of the Tenured Faculty 2018 - 2018
  • 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 Council 2015 - Present
  • Committee Chair for Research Council 2018 - 2021
  • Committee Chair for Database Committee 2020 - 2020
  • Committee Member for Research Council 2016 - 2018
  • Committee Member for PhD Director Search Committee 2014 - 2014
  • Committee Member for B/T information services and operations committee 2010 - 2012

    • Professional Service

  • Editorial Review Board Member for The Accounting Review 2022 - Present
  • Editorial Review Board Member for Auditing: A Journal of Practice & Theory 2017 - Present
  • Reviewer, Ad Hoc Reviewer for Accounting Organizations and Society 2024 - 2024
  • Reviewer, Ad Hoc Reviewer for Auditing Midyear Meeting 2024 - 2024
  • Reviewer, Ad Hoc Reviewer for Auditing Midyear Meeting 2024 - 2024
  • Reviewer, Ad Hoc Reviewer for Auditing: A Journal of Practice and Theory 2024 - 2024
  • Reviewer, Ad Hoc Reviewer for Review of Accounting Studies 2024 - 2024
  • Reviewer, Ad Hoc Reviewer for The Accounting Review 2024 - 2024
  • Reviewer, Ad Hoc Reviewer for The Accounting Review 2024 - 2024
  • Reviewer, Ad Hoc Reviewer for Auditing Midyear Meeting 2023 - 2023
  • Reviewer, Ad Hoc Reviewer for Auditing: A Journal of Practice and Theory 2023 - 2023
  • Reviewer, Ad Hoc Reviewer for Auditing: A Journal of Practice and Theory 2023 - 2023
  • Reviewer, Ad Hoc Reviewer for The Accounting Review 2023 - 2023
  • Reviewer, Ad Hoc Reviewer for The Accounting Review 2023 - 2023
  • Reviewer, Ad Hoc Reviewer for Auditing Midyear Meeting 2022 - 2022
  • Reviewer, Ad Hoc Reviewer for Auditing: A Journal of Practice and Theory 2022 - 2022
  • Reviewer, Ad Hoc Reviewer for Auditing: A Journal of Practice and Theory 2022 - 2022
  • Reviewer, Ad Hoc Reviewer for Journal of Accounting and Public Policy 2022 - 2022
  • Reviewer, Ad Hoc Reviewer for The Accounting Review 2022 - 2022
  • Reviewer, Ad Hoc Reviewer for The Accounting Review 2022 - 2022
  • Reviewer, Ad Hoc Reviewer for Review of Accounting Studies 2021 - 2021
  • Reviewer, Ad Hoc Reviewer for The Accounting Review 2021 - 2021
  • Reviewer, Ad Hoc Reviewer for Accounting Horizons 2020 - 2020
  • Reviewer, Ad Hoc Reviewer for Accounting Organizations and Society 2020 - 2020
  • Reviewer, Ad Hoc Reviewer for Auditing Midyear Meeting 2020 - 2020
  • Reviewer, Ad Hoc Reviewer for Auditing: A Journal of Practice and Theory 2020 - 2020
  • Reviewer, Ad Hoc Reviewer for Auditing: A Journal of Practice and Theory 2020 - 2020
  • Reviewer, Ad Hoc Reviewer for Contemporary Accounting Research 2020 - 2020
  • Reviewer, Ad Hoc Reviewer for Contemporary Accounting Research 2020 - 2020
  • Reviewer, Ad Hoc Reviewer for FARS 2020 - 2020
  • Reviewer, Ad Hoc Reviewer for Journal of Accounting and Public Policy 2020 - 2020
  • Reviewer, Ad Hoc Reviewer for The Accounting Review 2020 - 2020
  • Reviewer, Ad Hoc Reviewer for The Accounting Review 2020 - 2020
  • Reviewer, Ad Hoc Reviewer for Auditing: A Journal of Practice and Theory 2019 - 2019
  • Reviewer, Ad Hoc Reviewer for Auditing: A Journal of Practice and Theory 2019 - 2019
  • Reviewer, Ad Hoc Reviewer for Contemporary Accounting Research 2019 - 2019
  • Reviewer, Ad Hoc Reviewer for Contemporary Accounting Research 2019 - 2019
  • Reviewer, Ad Hoc Reviewer for Contemporary Accounting Research 2019 - 2019
  • Reviewer, Ad Hoc Reviewer for Management Science 2019 - 2019
  • Reviewer, Ad Hoc Reviewer for The Accounting Review 2019 - 2019
  • Reviewer, Ad Hoc Reviewer for The Accounting Review 2019 - 2019
  • Reviewer, Journal Article for The Accounting Review, Auditing: A Journal of Practice and Theory, Contemporary Accounting Research, Review of Accounting Studies, and several more 2018 - 2018
  • Editorial Review Board Member for Managerial Auditing Journal 2015 - 2018
  • Editorial Review Board Member for Contemporary Accounting Research 2016 - 2017
  • Editor, Journal for Auditing: A Journal of Practice & Theory 2014 - 2017
  • Committee Chair for Auditing Section Best Paper Award Committee 2016 2015 - 2016
  • Conference/Workshop Track Chair for Doctoral Consortium Faculty 2015 - 2016
  • Conference/Workshop Organizer for Co-Chair The Auditing Midyear Conference 2014 - 2015
  • Editorial Review Board Member for Auditing: A Journal of Practice & Theory 2013 - 2014
  • Editorial Review Board Member for Journal of Business Research 2010 - 2014
  • Conference/Workshop Organizer for Vice-Chair Auditing Midyear Conference 2013 - 2014