Abraham Fried

Abraham Fried, Ph.D., is an Associate Professor of Accounting and Taxation at Seton Hall University's Department of Accounting and Taxation. His office is located in Jubilee Hall, Room 631, and he can be reached via email or phone at (973) 761-9207. His research focuses on critical areas such as inventory valuation methods under inflationary conditions, ethical accounting practices rooted in Talmudic principles, investor responses to earnings surprises in tech firms, and the economic consequences of mandatory accounting standards like SFAS No. 158. Dr. Fried has consistently contributed to debates around integrated reporting frameworks, audit fee determinations influenced by IT innovations, and disclosure strategies related to climate change. His work bridges traditional accounting methodologies with modern challenges in corporate governance and sustainability.

His notable research themes include:

• Impact of valuation methods (LIFO/FIFO) on financial reporting
• Corporate Social Responsibility (CSR) and ethical business practices
• Regulatory compliance and GAAP changes
• Technology's role in audit practices and internal controls
• Economic implications of pension accounting standards

Dr. Fried’s publications since 2009 reflect a sustained focus on the intersection of accounting standards, technological advancements, and ethical decision-making in business environments.