Education
- PhD Accounting Information Systems, Rutgers University
- MBA Management Information Systems & Finance, Tel-Aviv University, Israel
- BA Computer Science, Tel-Aviv Jaffa College, Israel
Selected Publications
- Burke, J., R. Hoitash, U. Hoitash, and S. Xiao. 2022 The Disclosure and Consequences of U.S. Critical Audit Matters. Forthcoming, The Accounting Review
- Hoitash, U. and A. Mkrtchyan. 2022. Internal governance and outside directors' connections to non-director executives. Journal of Accounting and Economics 73(1)
- Burke, J. J., R. Hoitash, and U. Hoitash. 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.
- Ahn, Jaehan., R, Hoitash, U, Hoitash. 2020. Auditor Task-Specific Expertise: The Case of Fair Value Accounting The Accounting Review Vol 95(3):1-32
- Hoitash, R. and U. Hoitash. 2018. Measuring Accounting Reporting Complexity with XBRL The Accounting Review, Vol 93(1) pp. 259-287.
- Hoitash, U. and A. Mkrtchyan. 2018. Recruiting the CEO from the Board: Determinants and Consequences Journal of Financial and Quantitative Analysis, Vol 53(3) pp. 1261-1295
- Hoitash, R., U. Hoitash. and A. Kurt. 2016. Do Accountants Make Better Chief Financial Officers? Journal of Accounting and Economics, 61(2-3): 414-432.
- Cohen, J., U. Hoitash, G. Krishnamoorthy, A. Wright. 2014. Audit committee industry expertise and financial reporting quality. The Accounting Review Vol 89(1) pp. 243-273.
- Faleye,O., R. Hoitash, U. Hoitash. 2011. The Costs of intense board monitoring Journal of Financial Economics Vol. 101(1), pp. 160-181.
- Hoitash U., R. Hoitash, J. Bedard. 2009. Regulatory intent and political reality: evidence on corporate governance and internal controls in the post-SOX world. The Accounting Review Vol. 84(3), pp. 811-838.
Selected Presentations
- “A discussion of three form-AP- studies” PCAOB 2021
- “The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606” University of Connecticut. 2021.
- An Investigation of U.S. Critical Audit Matter Disclosures” University of New South Wales 2020.
- “The use and characteristics of component auditors: Implications from U.S. Form AP filings.” Boston Univerisity. 2019.
- Accounting Complexity and Analyst performance” NZFM, Queenstown New Zealand, Dec 2018
Research & Teaching Interests
Professor Hoitash has research interests in corporate governance, the effect of SOX on the auditing market, internal controls, audit fees, CFO expertise, XBRL and measuring accounting complexity.
Industry & Academic Experience
Prior to joining the D'Amore-McKim School of Business at Northeastern University, Professor Hoitash worked as a software developer. He also taught at Rutgers University and Tel-Aviv University.
Services to the Profession
Professor Hoitash is a member of the American Accounting Association. He serves on the editorial board of Contemporary Accounting Research and Auditing: A Journal of Practice and theory. He also serves as an Ad-Hoc reviewer for the Accounting Review, Accounting Horizons and the Journal of Business Ethics.
Awards & Recognition
- Gary Gregg Research Fellowship, Northeastern University (2016-2021)
- Walsh Research Professor, Northeastern University (2016-2018)
- Riesman Research Professor, Northeastern University (2014-2016)
- Denise and Robert DiCenso Research Fellowship, Northeastern University (2011-2016)
- Grant from the PricewaterhouseCoopers INQuires program (2007): “Remediation of Internal Control Material Weaknesses” (with Jean Bedard, Rani Hoitash, and Kim Westermann)
- Rutgers Business School PhD Program Summer Research Scholarship Competition (2007)
- Tel Aviv-Jaffa College, Dean's List scholarships (2001-2002)