Steven Balsam

Steven Balsam is a Professor of Accounting and Merves Senior Research Fellow at the Fox School of Business and Management, Temple University. He holds a Ph.D. from the City University of New York (Baruch College, 1991). His research focuses on corporate governance, executive compensation across for-profit and nonprofit sectors, taxation, and financial accounting. He has authored books on executive compensation and contributed to leading journals such as The Accounting Review and Journal of Accounting Research. Balsam serves on editorial boards of Accounting Horizons and the Journal of Accounting and Public Policy, and advises the WorldatWork Journal and Global Equity Organization. He has provided expert testimony on executive compensation to the U.S. Senate and is a former CPA at Ernst & Young. His teaching includes courses on financial statement analysis and cooperative experiences in accounting.

Education: Ph.D., Accounting, Baruch College (CUNY), 1991.

Research interests include the intersection of tax policy and executive compensation, nonprofit governance, and the impact of regulatory changes (e.g., tax laws, accounting standards) on corporate behavior. His work explores topics like CEO incentives, board decisions, and the consequences of cross-border compensation practices. Recent studies analyze minimum wage effects on nonprofits and the role of executive networks in firm value.

His publications span academic and practitioner outlets, emphasizing practical applications of accounting and tax principles. He has advised on equity compensation design and testified on policy implications of executive pay structures.