Nate Y. Sharp

Professor and Department Head
Nelson D. Durst Endowed Chair in Accounting
Presidential Impact Fellow
James Benjamin Department of Accounting


Professor Nate Sharp teaches and conducts research in the area of corporate financial reporting. His research interests include financial reporting, financial analysts, financial journalism, and financial misconduct. He has served as head of the James Benjamin Department of Accounting at Texas A&M University since September 1, 2020.

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 received the Dr. Ricky W. Griffin Research Award from Mays Business School in 2018, became a Texas A&M University Presidential Impact Fellow in 2018, and received the Nelson D. Durst Endowed Chair in Accounting in 2020.

At Texas A&M, Dr. Sharp has taught 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 2018 David and Denise Baggett Teaching Award, 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. He received undergraduate (cum laude) and master’s degrees in accounting from Brigham Young University’s Marriott School of Business before receiving a PhD from the University of Texas at Austin’s McCombs School of Business. Professor Sharp and his wife, Holly, are the proud parents of five beautiful children.


Select Research Publications

Call, A., N. Sharp, and P. Wong (2019), “Changes in Analysts’ Stock Recommendations Following Regulatory Action Against Their Brokerage,” Review of Accounting Studies, 24 (4): 1184-1213.

Brown, L., A. Call, M. Clement, N. Sharp (2019), “Managing the Narrative: Investor Relations Officers and Corporate Disclosure,” Journal of Accounting and Economics, 67 (1): 58-79.

Harrison, J., S. Boivie, N. Sharp, and R. Gentry (2018), “Saving Face: How Exit in Response to Negative Press and Star Analyst Downgrades Reflects Reputation Maintenance by Directors,” Academy of Management Journal, 61 (3): 1131-1157.

Call, A., J. Martin, N. Sharp, and J. Wilde (2018), “Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions,” Journal of Accounting Research, 56 (1): 123-171.

Rees, L., N. Sharp, and P. Wong (2017), “Working on the Weekend: Do Analysts Strategically Time the Release of Their Recommendation Revisions?” Journal of Corporate Finance, 45: 104-121.

Brown, L., A. Call, M. Clement, and N. Sharp (2016), “The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations,” Journal of Accounting and Economics, 62 (1): 139-156.

Brown, L., A. Call, M. Clement, and N. Sharp (2015), “Inside the ‘Black Box’ of Sell-Side Financial Analysts,” Journal of Accounting Research, 53 (1): 1-47.
• 2018 American Accounting Association FARS Best Paper Award recipient

Rees., L., N. Sharp, and B. Twedt (2015), “Who’s Heard on the Street? Determinants and Consequences of Financial Analyst Coverage in the Business Press,” Review of Accounting Studies, 20 (1): 173-209.

Christ, M., A. Masli, N. Sharp, and D. Wood (2015), “Rotational Internal Audit Programs and Financial Reporting Quality: Do Compensating Controls Help?” Accounting, Organizations and Society, 44 (1): 37-59.

Bentley, K., T. Omer, and N. Sharp (2013), “Business Strategy, Financial Reporting Irregularities, and Audit Effort,” Contemporary Accounting Research, 30 (2): 780-817.

Mayew, W., N. Sharp, and M. Venkatachalam (2013), “Using Earnings Conference Calls to Identify Analysts with Superior Private Information,” Review of Accounting Studies, 18 (2): 386-413.

McGuire, S., N. Sharp, and T. Omer (2012), “The Impact of Religion on Financial Reporting Irregularities,” The Accounting Review, 87 (2): 645-673.

Prawitt, D., N. Sharp, and D. Wood (2012), “Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?” Contemporary Accounting Research, 29 (4): 1109-1136.

Research Interests

Financial reporting, financial analysts, financial journalism, financial misconduct