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Nathan Y. Sharp

Texas A&M University - Department of Accounting

Associate Professor

4353 TAMU

College Station, TX 77843-4353

United States

  • Texas A&M University - Department of Accounting

    • Email
    • Tel: 979-845-0338
SCHOLARLY PAPERS

29

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26,231

CITATIONS
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Top 5,762

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88

Scholarly Papers (29)

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1.

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

Downloads 6,037 ( 906)
Citation 4

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

Journal of Accounting Research, Forthcoming, Fox School of Business Research Paper No. 15-042
Number of pages: 63 Posted: 04 Mar 2013 Last Revised: 24 Jan 2015
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 6,037 (896)
Citation 4

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sell-side analysts, analyst inputs, analyst incentives, private communication, analyst compensation, industry knowledge

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

Journal of Accounting Research, Vol. 53, No. 1, 2015, Fox School of Business Research Paper No. 15-056
Posted: 03 Apr 2015 Last Revised: 16 Dec 2016
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

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sell-side analysts; analyst inputs; analyst incentives; private communication; analyst compensation; industry knowledge

2.

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

Downloads 1,868 ( 6,917)
Citation 11

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

Contemporary Accounting Research, Vol. 29, No. 4, 2012
Number of pages: 47 Posted: 29 Jan 2009 Last Revised: 05 Feb 2015
Douglas F. Prawitt, Nathan Y. Sharp and David A. Wood
Brigham Young University, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 1,868 (6,763)
Citation 11

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Internal Audit Function, Outsourcing, Sarbanes-Oxley Act, Corporate Governance, Financial Reporting Quality, and Accounting Risk

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

Contemporary Accounting Research, Forthcoming
Posted: 20 Aug 2011 Last Revised: 23 Aug 2011
Douglas F. Prawitt, Nathan Y. Sharp and David A. Wood
Brigham Young University, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy

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Internal Audit Function, Outsourcing, Sarbanes-Oxley Act, Corporate Governance, Financial Reporting Quality, Accounting Risk

3.

Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee?

Behavioral Research in Accounting, Vol. 23, No. 2, 2011
Number of pages: 37 Posted: 02 Dec 2007 Last Revised: 05 Feb 2015
Douglas F. Prawitt, Nathan Y. Sharp and David A. Wood
Brigham Young University, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 1,698 (6,365)
Citation 4

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Internal Audit Function, Internal Audit Costs, External Audit Fee, SAS No. 65, and AS 5

4.

Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures

Downloads 1,521 ( 9,753)
Citation 15

Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures

Accounting Horizons, Vol. 25, No. 4, 2011
Number of pages: 43 Posted: 02 Feb 2010 Last Revised: 05 Feb 2015
Richard A. Price, Nathan Y. Sharp and David A. Wood
University of Oklahoma, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 1,521 (9,573)
Citation 15

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accounting irregularities, detecting fraud, predicting fraud, risk measures, commercial risk ratings

Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures

Accounting Horizons, Forthcoming
Posted: 20 Aug 2011
Richard A. Price, Nathan Y. Sharp and David A. Wood
University of Oklahoma, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy

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accounting irregularities, detecting fraud, predicting fraud, risk measures, commercial risk ratings

5.

Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions

Number of pages: 48 Posted: 03 Dec 2008 Last Revised: 26 Apr 2013
Linda A. Myers, Susan Scholz and Nathan Y. Sharp
University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Kansas - Accounting and Information Systems Area and Texas A&M University - Department of Accounting
Downloads 1,396 (7,094)
Citation 21

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accounting restatements, stealth restatements, disclosure choice, market reactions, monitoring

6.

The Impact of Religion on Financial Reporting Irregularities

Downloads 1,061 ( 17,245)
Citation 17

The Impact of Religion on Financial Reporting Irregularities

Number of pages: 48 Posted: 20 Aug 2011 Last Revised: 14 May 2013
Sean T. McGuire, Thomas C. Omer and Nathan Y. Sharp
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 1,061 (16,920)
Citation 17

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religion, financial reporting irregularities, earnings management, monitoring, religious social norms

The Impact of Religion on Financial Reporting Irregularities

Accounting Review, Forthcoming
Posted: 15 Aug 2011
Sean T. McGuire, Thomas C. Omer and Nathan Y. Sharp
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting

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religion, financial reporting irregularities, earnings management, monitoring, religious social norms

7.

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

Downloads 1,037 ( 17,881)

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

Fox School of Business Research Paper No. 16-028
Number of pages: 51 Posted: 25 Jun 2014 Last Revised: 30 Dec 2016
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 1,037 (17,539)

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buy-side analysts, stock recommendations, compensation, private communication, industry knowledge, sell-side analysts

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

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 13 Jul 2016
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

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Buy-Side Analysts, Stock Recommendations, Compensation, Sell-Side Analysts, Private Communication, Industry Knowledge

8.

Pork Bellies and Public Company Audits: Have Audits Once Again Become Just Another Commodity?

Number of pages: 45 Posted: 04 Dec 2012 Last Revised: 09 Sep 2014
Brant E. Christensen, Thomas C. Omer, Nathan Y. Sharp and Marjorie K. Shelley
University of Missouri-Columbia, University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 773 (19,772)
Citation 1

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Audit fees, financial reporting risk, fee pressure, economic downturn, auditor expertise

9.

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Downloads 646 ( 35,057)
Citation 1

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Number of pages: 61 Posted: 08 Nov 2010 Last Revised: 04 Mar 2012
Kathleen A. Bentley-Goode, Thomas C. Omer and Nathan Y. Sharp
The University of New South Wales (UNSW) - School of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 646 (34,531)
Citation 1

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Audit Effort, Audit Fees, Business Strategy, Financial Reporting Irregularities

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Contemporary Accounting Research, Forthcoming
Posted: 29 Mar 2012
Kathleen A. Bentley-Goode, Thomas C. Omer and Nathan Y. Sharp
The University of New South Wales (UNSW) - School of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting

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audit effort, audit fees, business strategy, financial reporting irregularities

10.

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Number of pages: 56 Posted: 07 Oct 2014 Last Revised: 26 Apr 2017
Andrew C. Call, Gerald S. Martin, Nathan Y. Sharp and Jaron H. Wilde
Arizona State University (ASU) - School of Accountancy, American University - Kogod School of Business, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 627 (15,711)

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whistleblowers, enforcement actions, fraud, penalties, financial reporting, Securities and Exchange Commission

11.

The Association Between Financial Reporting Risk and Audit Fees Before and After the Historic Events Surrounding SOX

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 35 Posted: 30 Sep 2008 Last Revised: 01 Nov 2009
Shannon L. Charles, Steven M. Glover and Nathan Y. Sharp
Brigham Young University, Brigham Young University and Texas A&M University - Department of Accounting
Downloads 600 (34,885)
Citation 8

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audit fees, financial reporting risk, audit risk, Sarbanes-Oxley

12.

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

Number of pages: 67 Posted: 21 Oct 2011 Last Revised: 02 Apr 2015
Margaret H. Christ, Adi Masli, Nathan Y. Sharp and David A. Wood
University of Georgia - Terry College of Business, University of Arkansas - Sam M. Walton College of Business, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 599 (24,323)

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internal audit function; accounting risk; management training ground; rotational staffing models; audit committee; financial reporting quality; compensating controls

13.

The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Practice Offices

Number of pages: 59 Posted: 24 Aug 2010 Last Revised: 29 May 2015
Thomas C. Omer, Nathan Y. Sharp and Dechun Wang
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 509 (29,421)
Citation 2

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religion, professional skepticism, going concern opinions, audit quality

14.

Empirical Evidence on Repeat Restatements

Number of pages: 50 Posted: 27 Jan 2011 Last Revised: 02 Sep 2013
Rebecca Files, Nathan Y. Sharp and Anne Thompson
University of Texas at Dallas, Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign
Downloads 498 (42,049)

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repeat restatements, accounting restatements, financial misreporting, audit quality

15.

Short Selling Around Restatement Announcements: When Do Bears Pounce?

Number of pages: 46 Posted: 18 Aug 2010 Last Revised: 07 Sep 2014
Michael S. Drake, Linda A. Myers, Susan Scholz and Nathan Y. Sharp
Brigham Young University - Marriott School, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Kansas - Accounting and Information Systems Area and Texas A&M University - Department of Accounting
Downloads 432 (50,693)
Citation 2

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Short sellers, short interest, information revelation, accounting restatements, market reactions

16.

Does Local Religiosity Impact Corporate Social Responsibility?

Number of pages: 36 Posted: 13 Sep 2011 Last Revised: 16 May 2012
Sean T. McGuire, Nathan J. Newton, Thomas C. Omer and Nathan Y. Sharp
Texas A&M University - Department of Accounting, University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 376 (39,392)

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corporate social responsibility, CSR, religion, religious influence

17.

Changes in Managers’ Forecasting Behavior and the Market’s Assessment of Forecast Credibility during Periods of Financial Misreporting

Kelley School of Business Research Paper No. 15-80
Number of pages: 58 Posted: 30 Aug 2011 Last Revised: 30 Nov 2015
Stephen P. Baginski, Sean T. McGuire, Nathan Y. Sharp and Brady J. Twedt
University of Georgia - J.M. Tull School of Accounting, Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 370 (58,527)

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Management Earnings Forecasts, Voluntary Disclosure, Fraud

18.

Working on the Weekend: Do Analysts Strategically Time the Release of Their Recommendation Revisions?

Downloads 268 (101,103)

Working on the Weekend: Do Analysts Strategically Time the Release of Their Recommendation Revisions?

Number of pages: 53 Posted: 15 Nov 2013 Last Revised: 06 Apr 2016
Lynn L. Rees, Nathan Y. Sharp and Paul A. Wong
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Downloads 268 (100,624)

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Financial analysts; stock recommendations; strategic timing; management access

Working on the Weekend: Do Analysts Strategically Time the Release of Their Recommendation Revisions?

Journal of Corporate Finance, Forthcoming
Posted: 28 Apr 2017
Lynn L. Rees, Nathan Y. Sharp and Paul A. Wong
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management

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Financial Analysts, Stock Recommendations, Strategic Timing, Management Access

19.

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

Mays Business School Research Paper No. 2012-30
Number of pages: 53 Posted: 02 Apr 2011 Last Revised: 14 May 2014
Lynn L. Rees, Nathan Y. Sharp and Brady J. Twedt
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 260 (90,135)
Citation 1

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Financial analysts, Business press, Analyst career outcomes, Capital markets

20.

Using Earnings Conference Calls to Identify Analysts with Superior Private Information

Downloads 254 (107,038)

Using Earnings Conference Calls to Identify Analysts with Superior Private Information

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 38 Posted: 28 Aug 2009 Last Revised: 03 Nov 2011
William J. Mayew, Nathan Y. Sharp and Mohan Venkatachalam
Duke University - Fuqua School of Business, Texas A&M University - Department of Accounting and Duke University - Fuqua School of Business
Downloads 254 (106,513)

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Conference calls, private information benefits, financial analysts, Regulation FD, forecast accuracy, forecast timeliness

Using Earnings Conference Calls to Identify Analysts with Superior Private Information

Review of Accounting Studies, Forthcoming
Posted: 24 Dec 2011
William J. Mayew, Nathan Y. Sharp and Mohan Venkatachalam
Duke University - Fuqua School of Business, Texas A&M University - Department of Accounting and Duke University - Fuqua School of Business

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Conference calls, private information benefits, financial analysts, Regulation FD, forecast accuracy, forecast timeliness

21.

Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?

Public Finance Review, 42 (6): 774-799.
Number of pages: 37 Posted: 27 Jan 2011 Last Revised: 05 Feb 2015
Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde and David A. Wood
Grand Valley State University, Texas A&M University - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and Brigham Young University - School of Accountancy
Downloads 169 (92,175)
Citation 1

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Tax Amnesty, Financial Reporting Irregularities, Tax Authorities, Enforcement

22.

Who You Know Matters: Evidence of Fee Discounts for Clients with Well-Connected Audit Committees

Number of pages: 41 Posted: 13 Feb 2013 Last Revised: 01 Jun 2013
Brant E. Christensen, Thomas C. Omer, Nathan Y. Sharp and Paul A. Wong
University of Missouri-Columbia, University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Downloads 147 (139,277)

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Audit Fees, Audit Committees, Social Networks, Negotiation, Reciprocity

23.

The People in Your Neighborhood: Evidence of Local Information Leakage Around Corporate Headquarters When Insiders Trade

Mays Business School Research Paper No. 2170102
Number of pages: 36 Posted: 03 Nov 2012
Thomas C. Omer, Darren T. Roulstone, Nathan Y. Sharp and Brady J. Twedt
University of Nebraska at Lincoln - School of Accountancy, Ohio State University (OSU) - Fisher College of Business, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 131 (152,313)

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Insider trading, information search, information leakage, Google Trends

24.

Saving Face: How Exit in Response to Negative Press and Star Analyst Downgrades Reflects Reputation Maintenance by Directors

Academy of Management Journal, Forthcoming, Mays Business School Research Paper No. 3008858
Posted: 28 Jul 2017 Last Revised: 14 Apr 2018
Joseph Harrison, Steven Boivie, Nathan Y. Sharp and Rich Gentry
Texas Christian University, Texas A&M University - Department of Management, Texas A&M University - Department of Accounting and University of Mississippi - Department of Management

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Reputation Maintenance, Self-Determination Theory, Identity Theory, Director Exit, Media Attention, Star Equity Analysts, Stock Downgrades

25.

Managing the Narrative: Investor Relations Officers and Corporate Disclosure

Fox School of Business Research Paper No. 17-015, Mays Business School Research Paper No. 2934937
Number of pages: 60 Posted: 20 Mar 2017 Last Revised: 09 Feb 2018
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 0 (8,669)

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investor relations, investor relations officers, sell-side analysts, institutional investors, disclosure

26.

The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices

Journal of Business Ethics, Forthcoming, Mays Business School Research Paper No. 2759403
Posted: 06 Apr 2016
Thomas C. Omer, Nathan Y. Sharp and Dechun Wang
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University

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religion, professional skepticism, going concern opinions, audit quality

27.

Implications of Buy-Side Analysts’ Participation in Public Earnings Conference Calls

Number of pages: 63 Posted: 15 Feb 2016 Last Revised: 04 Nov 2017
Andrew C. Call, Nathan Y. Sharp and Thomas Shohfi
Arizona State University (ASU) - School of Accountancy, Texas A&M University - Department of Accounting and Rensselaer Polytechnic Institute (RPI) - Department of Finance and Accounting
Downloads 0 (28,388)

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buy-side analysts, earnings conference calls, institutional investors, hedge funds, sell-side analysts, tone

28.

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

Review of Accounting Studies, Forthcoming
Posted: 18 Mar 2014
Lynn L. Rees, Nathan Y. Sharp and Brady J. Twedt
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

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financial analysts, business press, analyst career outcomes, capital markets

29.

Empirical Evidence on Repeat Restatements

Accounting Horizons, Forthcoming
Posted: 25 Aug 2013
Rebecca Files, Nathan Y. Sharp and Anne Thompson
University of Texas at Dallas, Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign

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