Prof. Eli[Eli] Amir

Eli Amir received his B.A. degree in Accounting and Economics from Tel Aviv University and his Ph.D. in Business Administration from the University of California, Berkeley. He also served as a Professor and Chairman of the Accounting Department at London Business School and as an Associate Professor at Columbia University's Graduate School of Business. From 2000 to 2003 he served as Chairman of the Israel Accounting Standards Board. At present, he is a professor at Tel Aviv University's Coller School of Management. 

Eli Amir is the Max and Steffi Perlman Professor of Financial Economics at Tel Aviv University’s Coller School of Management, and a visiting professor at London Business School. From 2003 to 2012 Amir was a Professor at London Business School and head of the Accounting Subject Area from 2004 to 2008. From 2000 to 2003 Amir served as the Chairman of the Israel Accounting Standards Board. From 1991 to 2000, he was an Associate Professor of Accounting at Columbia University’s Graduate School of Business.

Amir received his B.A. degree in Accounting and Economics from Tel Aviv University (1986) and his Ph.D. in Business Administration from the University of California, Berkeley (1991). Amir teaches courses in corporate financial reporting, financial statement analysis, financial analysis of mergers and acquisitions, and empirical research in accounting.

Amir’s research concentrates on the role of accounting information in equity markets, the role of auditors in debt markets, pension asset allocation, reliability of accounting numbers and on the economics of accounting choice. He has published many articles in leading academic journals such as the Accounting Review, Review of Accounting Studies, Journal of Accounting and Economics and the Journal of Accounting Research, and won prestigious awards for his research and an Honorary Doctorate from the University of Oulu in Finland. Amir also published a textbook on Financial Accounting and a text book on financial analysis of mergers and acquisitions. As the Chairman of the Israel Accounting Standards Board, Amir led a reform in financial reporting in Israel, enhancing the globalization of accounting standards in Israel. 

The role of accounting information in capital markets;

, Reliability of accounting information;

Pension asset allocation;

The economic consequences of business corruption and crime;

The effect of cyber-attacks on share prices.

1. Amir, E., J.P. Kallunki, H. Nilsson. 2013. The Association between Individual Audit Partners’ Risk Preferences and the Composition of their Client Portfolios. Review of Accounting Studies 19 (1): 103-133.
2. Amir, E., E. Einhorn, and I. Kama. 2013. The Role of Disaggregated Accounting Data in Detecting and Suppressing Earnings Management. Review of Accounting Studies 19 (1): 43-68.
3. Amir, E., J.P. Kallunki, and H. Nilsson. 2014. Criminal Convictions and Risk Taking. Australian Journal of Management (November): 497-523.
4. Amir, E., I. Kama, and S. Levi. 2015. Conditional Persistence of Earnings Components and Accounting Anomalies (May). Journal of Business Finance and Accounting 42 (7-8): 801-825.
5. Amir, E., S. Levi, and T. Livne. 2018. Do firms under-report information on cyber-attacks? Evidence from capital markets. Review of Accounting Studies 23 (3): 1177–1206.
6. Amir, E., S. Danziger, and S. Levi. 2018. Business corruption and economic prosperity. Journal of Accounting, Auditing and Finance (forthcoming).
7. Amir, E., and S. Levi. 2018. Estimating the precision of information on earnings and non-earnings days, and its relation with the cost of equity capital. European Accounting Review (Forthcoming).
8. Amir, E., A. Lazar, and S. Levi. 2018. The Deterrent Effect of Whistleblowing: Evidence from the Justice Hotline in Israel. European Accounting Review (Forthcoming).
9. Amir, E., S. Danziger, and S. Levi. 2019. Business corruption and economic prosperity. Journal of Accounting, Auditing and Finance 34 (4): 546-562.
10. Amir, E., and S. Levi. 2019. Estimating the precision of information on earnings and non-earnings days, and its relation with the cost of equity capital. European Accounting Review 28 (2): 223-248.
11. Amir, E., Y. Guan and G. Livne. 2019. Abnormal Fees and Timely Loss Recognition – A Long-Term Perspective. Auditing: Journal of Practice and Theory 38 (3): 1-22.
12. Amir, E., Levi, S., & R. Zuckerman. 2022. The Differential Informativeness of Positive and Negative Stock Returns. Journal of Accounting, Auditing and Finance, 37(3), 633-653.
13. Abudy, M., Amir, E., & E. Shust. 2025. Are family firms less audit-risky? Analysing audit fees, hours and rates. Accounting and Business Research, 55(7), 723-749.
14. Abraham, N., E. Amir, and M. Ghitti. 2025. Audit fees and corruption: An International Analysis of Audit Rates and Audit Hours. Journal of International Accounting, Auditing and Taxation (Forthcoming).