Nathan Y. Sharp

Associate Professor
PwC Professor
PhD Program Coordinator


Professor Nate Sharp teaches and conducts research in the area of corporate financial reporting. His research interests include financial reporting, financial analysts, and financial misconduct.

Dr. Sharp’s research is published in leading scholarly journals including Journal of Accounting Research; Journal of Accounting and Economics; The Accounting Review; Academy of Management JournalReview of Accounting Studies; Contemporary Accounting Research; Accounting, Organizations and Society; Journal of Corporate Finance; and Accounting Horizons. His research has also been discussed extensively in the financial media, including in stories by The Wall Street Journal, Financial Times, Investor Relations Magazine, CNBC, Fortune, Forbes,, and the Harvard Law School Forum on Corporate Governance and Financial Regulation. He was named a Mays Research Fellow in 2012 and the PwC Professor of Accounting in 2015.

At Texas A&M, Dr. Sharp teaches intermediate financial reporting and a graduate course that introduces master’s of accounting students to academic research. He was recognized as the 2012-13 Texas A&M University Center for Teaching Excellence Montague Scholar in the Mays Business School. He is also the recipient of the 2015 Association of Former Students Distinguished Teaching Award, the 2012 Ernst & Young Teaching Excellence Award, a 2010 Texas A&M University System Teaching Excellence Award, and he was a 2009 Texas A&M University Fish Camp Namesake. Dr. Sharp received undergraduate (cum laude) and master’s degrees in accounting from Brigham Young University’s Marriott School of Management before receiving a PhD from the University of Texas at Austin’s McCombs School of Business. Dr. Sharp and his wife, Holly, are the proud parents of five beautiful children.

Research Interests

Financial reporting, financial analysts, financial misconduct


Title Year Type

The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations

Journal of Accounting and Economics

2016 Article

Inside the "Black Box" of Sell-Side Financial Analysts

Journal of Accounting Research

2015 Article

Who's Heard on the Street? Determinants and Consequences of Financial Analyst Coverage in the Business Press

Review of Accounting Studies

2015 Article

Rotational Internal Audit Programs and Financial Reporting Quality: Do Compensating Controls Help?

Accounting, Organizations and Society

2015 Article

Empirical Evidence on Repeat Restatements

Accounting Horizons

2014 Article

Using Earnings Conference Calls to Identify Analysts with Superior Private Information

Review of Accounting Studies

2013 Article

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Contemporary Accounting Research

2013 Article

The Impact of Religion on Financial Reporting Irregularities

The Accounting Review

2012 Article

Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?

Contemporary Accounting Research

2012 Article