Urooj Khan

Assistant Professor


Bachelor of Commerce, Delhi University, 2002; MS (Accounting), Syracuse University, 2005; PhD (Accounting), University of Washington, 2010

Joined CBS in 2009

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Urooj Khan

609 Uris




Teaching and research interest

Urooj's research focuses on fair value accounting, financial institutions, standard setting, and disclosure. In his research on fair value accounting, he examines the role of fair value accounting in banking crises and whether fair value accounting increases the risk of systemic failure of the banking sector. He also investigates whether the use of fair values in financial reporting enhances the predictive ability of accounting earnings. In his research on disclosure, he compares and contrasts the characteristics of management forecasts to those of analyst forecasts for a set of firms that have both. At Columbia Business School, he teaches the core financial accounting class in the MBA program and regularly participates in executive education programs.

Urooj received his Ph.D. in business Administration from the University of Washington in 2010. Prior to joining the Ph.D. program, he obtained a master in accounting from Syracuse University and worked in the Corporate Banking division of Hong Kong and Shanghai Banking Corporation (HSBC) Bank.


What, When, How? A Revenue Mystery: Spring 2011
Author(s): Trevor Harris, Urooj Khan, Julian Yeo

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Working Papers

Tax Avoidance and Future Profitability (2013)
Author(s): Sharon Katz, Urooj Khan, Andy Schmidt

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The expected rate of credit losses on banks' loan portfolios (2013)
Author(s): Trevor Harris, Urooj Khan, Doron Nissim

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Fair value accounting and the predictive ability of earnings: Evidence from the banking industry Working Paper (2012)
Author(s): Brian Bratten, Monika Causholli, Urooj Khan

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The impact of management forecasts on analyst forecast characteristics Working Paper (2012)
Author(s): Urooj Khan, Oded Rozenbaum

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Does fair value accounting contribute to systemic risk in the banking system? Working paper (2010)
Author(s): Urooj Khan

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Forthcoming Articles

Market reactions to policy deliberations of fair value accounting and impairment rules during the financial crisis of 2008-2009 In Journal of Accounting and Public Policy (2014)
Author(s): Robert Bowen, Urooj Khan

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