Nathan Y. Sharp

Texas A&M University - Department of Accounting

Associate Professor

4353 TAMU

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

37

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42,346

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Top 1,867

in Total Papers Citations

819

CROSSREF CITATIONS

123

Scholarly Papers (37)

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
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 7,570 (1,761)
Citation 86

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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
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.

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 2,549 (10,876)
Citation 44

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

Meet the Press: Survey Evidence on Financial Journalists as Information Intermediaries

Number of pages: 54 Posted: 09 Nov 2018 Last Revised: 27 Feb 2023
Arizona State University (ASU) - School of Accountancy, Arizona State University (ASU) - School of Accountancy, Arizona State University (ASU) - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 2,397 (11,770)
Citation 14

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business press, financial journalists, media, information intermediaries, social media, financial analysts

Meet the Press: Survey Evidence on Financial Journalists as Information Intermediaries

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 18 Nov 2021
Arizona State University (ASU) - School of Accountancy, Arizona State University (ASU) - School of Accountancy, Arizona State University (ASU) - School of Accountancy and Texas A&M University - Department of Accounting

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business press, financial journalists, media, information intermediaries, social media, financial analysts

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
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 2,283 (12,742)
Citation 92

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

Managing the Narrative: Investor Relations Officers and Corporate Disclosure

Journal of Accounting & Economics (JAE), Forthcoming, Fox School of Business Research Paper No. 18-047
Posted: 10 Sep 2018 Last Revised: 12 Dec 2018
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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investor relations, investor relations officers, sell-side analysts, institutional investors, disclosure

5.

Which Buy-Side Institutions Participate in Public Earnings Conference Calls? Implications for Capital Markets and Sell-Side Coverage

Journal of Corporate Finance, Vol. 68, 101964 (2021)
Number of pages: 54 Posted: 15 Feb 2016 Last Revised: 31 May 2023
Andrew C. Call, Nathan Y. Sharp and Thomas Shohfi
Arizona State University (ASU) - School of Accountancy, Texas A&M University - Department of Accounting and Wayne State University - Mike Ilitch School of Business
Downloads 2,227 (13,497)
Citation 30

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

6.

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 2,223 (13,529)
Citation 18

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

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 2,202 (13,486)
Citation 24

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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

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 1,798 (18,586)
Citation 6

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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

Managers’ Use of Humor on Public Earnings Conference Calls

Number of pages: 51 Posted: 25 Jul 2019 Last Revised: 06 Mar 2023
Arizona State University (ASU) - School of Accountancy, London Business School, Brigham Young University and Texas A&M University - Department of Accounting
Downloads 1,636 (21,516)
Citation 3

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earnings conference calls, humor, disclosure, financial analysts, management

Managers’ Use of Humor on Public Earnings Conference Calls

Review of Accounting Studies, 2023
Posted: 20 Apr 2023
Arizona State University (ASU) - School of Accountancy, London Business School, Brigham Young University and Texas A&M University - Department of Accounting

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Earnings conference calls, humor, disclosure, management, financial analysts

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Journal of Accounting Research, 56 (1), March 2018, 123-171., Mays Business School Research Paper No. 2506418
Number of pages: 56 Posted: 07 Oct 2014 Last Revised: 21 Feb 2023
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 1,619 (21,835)
Citation 60

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

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Journal of Accounting Research, Vol. 56, No. 1, 2018, Mays Business School Research Paper No. 3165572
Posted: 06 May 2018
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

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

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 1,571 (22,902)
Citation 126

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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

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Number of pages: 61 Posted: 08 Nov 2010 Last Revised: 04 Mar 2012
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 1,438 (26,102)
Citation 15

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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
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

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
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 1,263 (31,618)
Citation 23

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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, Mays Business School Research Paper No. 2808634
Posted: 13 Jul 2016
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

14.

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
Brigham Young University, 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 1,254 (32,499)
Citation 15

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

15.

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
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 1,161 (36,281)
Citation 20

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

16.

Does Local Religiosity Impact Corporate Social Responsibility?

Number of pages: 36 Posted: 13 Sep 2011 Last Revised: 16 May 2012
Texas A&M University - Department of Accounting, Florida State University, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 1,039 (42,550)
Citation 18

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corporate social responsibility, CSR, religion, religious influence

17.

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 893 (52,537)
Citation 7

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religion, professional skepticism, going concern opinions, audit quality

18.

Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls

Number of pages: 59 Posted: 08 Jun 2020 Last Revised: 07 Jul 2023
London Business School, Texas A&M University - Department of Accounting, Brigham Young University and Texas A&M University - Department of Accounting
Downloads 759 (65,489)
Citation 5

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ethnic diversity, financial analysts, management access, earnings conference calls

19.

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 726 (69,347)
Citation 3

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

20.

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 675 (76,107)
Citation 7

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repeat restatements, accounting restatements, financial misreporting, audit quality

21.

Do Investors Respond to CEO Facial Expressions of Anger During Television Interviews?

Number of pages: 45 Posted: 15 Dec 2020
Rachel W. Flam, Jeremiah Green and Nathan Y. Sharp
London Business School, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 631 (83,014)
Citation 2

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Facial Expressions, Anger, CEOs, Television Interviews, Machine Learning, CNBC

22.

Short Selling Around Restatement Announcements: When Do Bears Pounce?

Number of pages: 46 Posted: 18 Aug 2010 Last Revised: 07 Sep 2014
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 589 (90,649)
Citation 12

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

23.

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
University of Georgia - J.M. Tull School of Accounting, Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 533 (102,508)
Citation 2

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Management Earnings Forecasts, Voluntary Disclosure, Fraud

24.

What Do Public Company Audit Clients Want from Their Auditor?

Number of pages: 57 Posted: 20 Dec 2023 Last Revised: 16 Aug 2024
Brigham Young University, Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Brigham Young University
Downloads 476 (117,517)

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audit demand, audit quality, service quality, technical expertise, flexibility, partner autonomy, credence goods

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 452 (123,531)
Citation 16

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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

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

Mays Business School Research Paper No. 2064874
Number of pages: 53 Posted: 15 Nov 2013 Last Revised: 14 Aug 2018
Lynn L. Rees, Nathan Y. Sharp and Paul A. Wong
Utah State University - School of Accountancy, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Downloads 409 (139,036)
Citation 6

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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, Mays Business School Research Paper No. 2959654
Posted: 28 Apr 2017
Lynn L. Rees, Nathan Y. Sharp and Paul A. Wong
Utah State University - School of Accountancy, 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

27.

Media Relations Officers and Corporate Engagement with the Media

Number of pages: 84 Posted: 29 Sep 2023 Last Revised: 03 Jan 2024
London Business School, Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 384 (151,622)

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media relations, business press, social media, media strategy

28.

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
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 359 (162,405)
Citation 2

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Tax Amnesty, Financial Reporting Irregularities, Tax Authorities, Enforcement

29.

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
Utah State University - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 352 (165,899)
Citation 14

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

30.

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
Brigham Young University, 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 281 (211,354)

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

31.

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
University of Nebraska at Lincoln - School of Accountancy, Ohio State University (OSU) - Fisher College of Business, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 272 (218,589)
Citation 3

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Insider trading, information search, information leakage, Google Trends

32.

Bearish Analysts and the Issuance of Difficult-to-Beat Earnings Forecasts

Number of pages: 46 Posted: 27 Mar 2020 Last Revised: 19 Aug 2022
Andrew C. Call, Nathan Y. Sharp and Mason C. Snow
Arizona State University (ASU) - School of Accountancy, Texas A&M University - Department of Accounting and Utah Valley University
Downloads 212 (277,140)

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Analyst Forecasts, Stock Recommendations, Bearish Analysts, Meet-or-Beat, Earnings Surprise

Changes in Analysts’ Stock Recommendations Following Regulatory Action Against Their Brokerage

Mays Business School Research Paper No. 3402180
Number of pages: 54 Posted: 19 Jun 2019
Andrew C. Call, Nathan Y. Sharp and Paul A. Wong
Arizona State University (ASU) - School of Accountancy, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Downloads 113 (470,362)

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analysts, sell-side, stock recommendations, FINRA, regulators

Changes in Analysts’ Stock Recommendations Following Regulatory Action Against Their Brokerage

Review of Accounting Studies, Forthcoming, Mays Business School Research Paper No. 3425543
Posted: 25 Jul 2019
Andrew C. Call, Nathan Y. Sharp and Paul A. Wong
Arizona State University (ASU) - School of Accountancy, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management

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analysts, sell-side, stock recommendations, FINRA, regulators

34.

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

35.

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

36.

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
Utah State University - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting

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

37.

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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