Ronen Gal-Or

Professor Gal-Or's research focuses on auditing and corporate governance. His research has appeared in Information Systems Research, Auditing: A Journal of Practice and Theory, European Accounting Review, the Journal of the American Taxation Association, and the Journal of Economics and Management Strategy. Professor Gal-Or has presented his work at numerous domestic and international conferences and served as referee for various academic journals. Professor Gal-Or currently teaches Advanced Financial Accounting and Tools and Concepts in Accounting and Finance. In his spare time, Professor Gal-Or enjoys reading, traveling, and spending time with his wife and two children.

Education

• PhD University of Arizona
• BA 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.

Publications

Journal Articles

• Chyz, J., Gal-Or, R., Naiker, V. (2022). Separating Auditor Provided Tax Compliance and Tax Planning Services: Audit Quality Implications. Auditing: A Journal of Practice and Theory. Forthcoming.
• 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.
• 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.
• Gal-Or, E., Gal-Or, R. (2021). A Theory of ‘Why and How’ Audit Firms Choose to Specialize. European Accounting Review, (31) 4 843-875.
• Gal-Or, R., Hoitash, R., Hoitash, U. (2018). Shareholder Elections of Audit Committee Members. AUDITING: A Journal of Practice & Theory, (37) 4 143-167.
• 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.
• 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.
• 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.