Ariel Markelevich, PhD, CMA

Associate Professor, Accounting & Business Law

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Ariel Markelevich is an Associate Professor at the Sawyer School of Business in Suffolk University, located in Boston, MA. Dr. Markelevich joined Suffolk in 2009 and has been teaching primarily in the graduate program. Dr. Markelevich earned his Ph.D. in Accounting from Baruch College–CUNY and his Master’s degree in Accounting and Finance at Tel- Aviv University in Israel. He has published numerous papers primarily in the areas of Mergers and Acquisitions, IFRS, XBRL, and Auditing. His work has been cited in the press, textbooks, and by the Securities and Exchange Commission (SEC). With strong ties to the business community, in addition to providing consulting services, Dr. Markelevich serves on the Board of the Institute of Management Accountants (IMA) Research Foundation and on the Communication Steering Committee of XBRL US as well as on boards of other organizations.

Honors and Recognitions

  • Teaching and Learning Innovation Grant (TEALIG) – Suffolk University - January 2011
  • Research Award - Suffolk University, Sawyer Business School – Summer 2010

Professional Activities

  • Member, Board of the Institute of Management Accountants (IMA) Research Foundation
  • Member, Communication Steering Committee of XBRL, U.S.


Recent Intellectual Contributions

Fuller, Stephen H., Pranav Guy and Ariel Markelevich (forthcoming), “Accounting for Operating Leases – Initial Observations,” The CPA Journal.

Kurt, Ahmet, Ariel Markelevich and Jason Peterson (forthcoming), “The Delaware Audit Fee Premium,” Journal of Business, Entrepreneurship & the Law.

Fuller, Stephen H. and Ariel Markelevich (2020), “Should accountants care about blockchain?” Journal of Corporate Accounting & Finance, 31 (2), pp. 34-46.

Markelevich, Ariel (2020), “All that Glitters Isn’t Gold (in Tech)” Strategic Finance, March, 101 (9), pp. 23-24

Markelevich, Ariel (2017), “The Quality and Usability of US SEC XBRL Filings” International Journal of Accounting and Taxation, 5 (2), pp. 1-17

Markelevich, Ariel, Lewis Shaw and Hagit Weihs (2016), “Information Content of IFRS versus Domestic Accounting Standards: Evidence from Mandatory IFRS Adoption in Israel” International Journal of Accounting, Auditing and Performance Evaluation, 12 (2), pp. 167–211

Markelevich, Ariel, Tracey Riley and Lewis Shaw (2015), “Towards harmonizing reporting standards and communication of international financial information: The status and the role of IFRS and XBRL” Journal of Knowledge Globalization, 8 (2), pp. 23-38

Markelevich, Ariel, Lewis Shaw and Hagit Weihs (2015), “The Israeli XBRL-Adoption Experience” Accounting Perspectives, 14 (2), pp. 117-133

Intellectual Contributions

Media Highlights

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Courses Taught

ACCT 804 – Cost and Managerial Accounting
ACIB 872 – International Accounting

Professional Links

LinkedIn | Google Scholar | SSRN

Degrees/Professional Certifications

  • PhD, Baruch College – CUNY
  • MSM, Tel-Aviv University
  • CMA