Joshua Ronen

Joshua Ronen

Joined Stern 1973

Leonard N. Stern School of Business
Kaufman Management Center
44 West Fourth Street, 10-71
New York, NY 10012

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Joshua Ronen is a professor of accounting at New York University Stern School of Business. Professor Ronen teaches courses in financial accounting, advanced topics in financial accounting, and financial statement analysis.

His primary research areas include capital markets, disclosure, earning management, the economic impact of accounting rules and regulations, financial reporting, legal liability of firms, transfer pricing, agency theory, corporate governance, and fair valuation.

Professor Ronen has written numerous books, including Accounting and Financial Globalization, Off-Balance Sheet Activities, Entrepreneurship, Smoothing Income Numbers: Objectives, Means and Implications, and Earnings Management. He has been published in many academic journals, including The New York Times, The Accounting Review, Journal of Accounting Research, Journal of Accounting, Auditing, and Finance, Abacus, Management Science, Journal of Public Economics, Journal of Organizational Behavior and Human Performance, Stanford Journal of Law, Business, and Finance, Journal of Financial Markets, and others. Additionally, he is the co-editor of the Journal of Law, Finance, and Accounting.

In addition to his work at NYU Stern, Professor Ronen has lectured at the University of Canterbury, Tel-Aviv University, Federal University of Rio de Janeiro, National University of Mexico, University of Toronto, University of Chicago, Hebrew University, and London School of Economics among many others. He has also been a consultant for numerous organizations, including law firms, as an expert witness in securities litigation. His suggestions for reform in the accounting profession have received critical acclaim from legislators and the media.

Professor Ronen has served as associate director of research for the AICPA Accounting Objective Study Group and, in that capacity, was intimately involved in formulating the objectives of financial statements, which were ultimately incorporated into the Financial Accounting Standard Boards Conceptual Framework. He also served as President of the Price Institute of Entrepreneurial Studies and Director of the Vincent C. Ross Institute of Accounting Research at the Stern School of Business, New York University.

He has served or is serving on the boards of numerous journals, including the Journal of Accounting Research, the Accounting Review, Accounting, Organization and Society, Management Science, Journal of Business Research, the Review of Quantitative Finance and Accounting, Journal of Behavioral Economics, and the Journal of Management and Governance. He also served as Editor-In-Chief of the Journal of Accounting, Auditing, and Finance and is currently an executive co-editor of the Journal of Law, Finance, and Accounting.

Research Interests

  • Disclosure Equilibria
  • Agency Theory
  • Capital Markets
  • Analytical models of auditing
  • Accounting in financial institutions
  • Accounting for securitizations and capital requirements
  • Fair values
  • Welfare effects of regulation

Courses Taught

  • Financial Accounting Core
  • Financial Statements analysis
  • PhD Seminars in Management Accounting

Academic Background

Ph.D., Accounting, 1969
Stanford University

M.S., Accounting, 1963
Hebrew University

B.A., Economics, 1959
Hebrew University, Israel

Awards & Appointments

University of Sydney Accounting Foundation Best Abacus manuscript award 2013
University of Sydney Accounting Foundation Best Abacus manuscript award winner for 2009 2009
Hebrew University Scholarly awards 1965

Selected Publications

Alex Dontoh, Joshua Ronen, Bharat Sarath (2013)
Financial Statements Insurance
ABACUS, Vol. 49, No. 3, 2013

Umit G. Gurun , Alina Lerman & Joshua Ronen (2012)
Anticipatory and implementation effects of FIN 46 on the behavior of different market participants
Asia-Pacific Journal of Accounting & Economics, 19:1, 30-55

J. Ronen (2010)
Corporate Audits and How to Fix Them
Journal of Economic Perspectives. Vol 24 (2) Spring pp. 189-210

J. Ronen (2008)
To Fair Value or Not to Fair Value: A Broader Perspective
Abacus, Vol 44, No. 2, 2008, 181-208

Alex Dontoh, Joshua Ronen, Bharat Sarath (2003)
On the Rationality of the Post-Announcement Drift
Review of Accounting Studies, 8, 69–104

Joshua Ronen,Varda (Lewinstein) Yaari (2002)
Incentives for voluntary disclosure
Journal of Financial Markets 5 (2002) 349–390

Joshua Ronen (1992)
Transfer Pricing Reconsidered
Journal of Public Economics, Volume 47, Issue 1, February 1992, Pages 125–136

Joshua Ronen, George H. Sorter (1972)
Relevant Accounting
The Journal of Business Vol. 45, No. 2 (Apr., 1972), pp. 258-282

Joshua Ronen (1972)
Social Costs and Benefits and the Transfer Pricing Problem
Journal of Public Economics, Volume 3, Issue 1, February 1974, Pages 71–82

Joshua Ronen, George McKinney, III (1970)
Transfer Pricing for Divisional Autonomy
Journal of Accounting Research, Vol. 8, No. 1 (Spring, 1970), pp. 99-112

Areas of Expertise


  • Accounting Liability
  • Auditing
  • Corporate Governance
  • Earnings Management
  • Financial Accounting
  • Financial Reporting
  • Financial Statement Analysis
  • Managerial Accounting
  • Regulation
  • Regulatory Bodies (FASB, IASB, PCAOB, SEC, IFRS, GAAP)