Sharon P. Katz

Associate Professor


BA, Tel-Aviv University, 1997; LLB, Tel-Aviv University, 1997; MBA, UCLA, 2001; MPhil, Columbia Business School, 2005; PhD, Columbia Business School, 2006

Joined CBS in 2010

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Sharon Katz

605A Uris




Teaching and research interest

Sharon P. Katz joined Columbia Business School's faculty in 2010. He teaches the Financial Statement Analysis and Valuation course in both the MBA and EMBA programs, and is a co-director of the executive education course Finance and Accounting for the Nonfinancial Executive.

Professor Katz's research interests focus primarily on equity valuation, tax avoidance, and earnings quality, with particular attention to private equity ownership. His research has been published in leading academic journals including the Journal of Accounting and Economics, the Journal of Accounting Research, the Journal of Law and Economics, and The Accounting Review. Professor Katz has received multiple awards for his research, including the American Accounting Association (AAA) Competitive Manuscript Award (2007), the AAA Financial Accounting and Reporting Section Best Dissertation Award (2007), and the Best Paper in Private Equity from the Financial Economics and Accounting Conference (2008). He is a member of the AAA and currently serves on the editorial board of The Accounting Review.

Professor Katz served in the Israeli Air Force, earned a B.A. in Economics and an LL.B. in Law from Tel Aviv University, completing both Magna Cum Laude, and worked as a corporate lawyer in Israel. He worked for the Investment Banking Division of Citigroup, specializing in Mergers and Acquisitions, following his completion, with honors, of an MBA from UCLA. Professor Katz received his Ph.D. in Business Administration, with distinction, from Columbia Business School. Prior to his return to Columbia, he was a member of the faculty at Harvard Business School, teaching Financial Accounting, Managerial Accounting, and Business Analysis and Valuation to both MBA and executive education students.

Journal articles

Public Equity and Audit Pricing in the U.S. In Journal of Accounting Research (2014)
Author(s): Brad Badertscher, Bjorn Jorgensen, Sharon Katz, William Kinney

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State Contract Law and Debt Contracts In Journal of Law and Economics (2014)
Author(s): Colleen Honigsberg, Sharon Katz, Gil Sadka

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The Separation of Ownership and Control and Corporate Tax Avoidance In Journal of Accounting and Economics (2013)
Author(s): Brad Badertscher, Sharon Katz, Sonja Olhoft Rego

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Does Public Ownership of Equity Improve Earnings Quality? In The Accounting Review (2010)
Author(s): Dan Givoly, Carla Hayn, Sharon Katz

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Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors In The Accounting Review (2009)
Author(s): Sharon Katz

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Working Papers

Tax aggressiveness, current profitability components, and future profitability (2013)
Author(s): Sharon Katz, Urooj Khan, Andy Schmidt

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Debt Covenants and Capital Structure: Evidence from an Exogenous Shock to Debt Capacity Working Paper (2012)
Author(s): Moshe Cohen, Sharon Katz, Gil Sadka

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The Changing Relevance of Accounting Numbers to Debt Holders over Time (2012)
Author(s): Dan Givoly, Carla Hayn, Sharon Katz

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