• 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 executivesJournal 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)