Tzachi Zach

Tzachi’s research interests include financial reporting and its relation to capital markets, earnings management, financial analysts’ usage of accounting information, and audit quality. His research has been published in top accounting and finance journals, including the Journal of Accounting & Economics, The Accounting Review, Review of Financial Studies, and Review of Accounting Studies. Recent and forthcoming publications include "Analysts' Forecasting Models and Uncertainty About the Past" in the Review of Accounting Studies and "Sell-Side Analysts' Assessment of ESG Risk" in the Journal of Accounting & Economics. He serves as an Editor of the Journal of Accounting, Auditing, and Finance and is on the Editorial Boards of Contemporary Accounting Research and The International Journal of Accounting. A case study he co-authored, "Corruption in the Auditor Inspection Process: The Case of KPMG and the PCAOB," won the AAA's 2020 Accounting Ethics Award for Best Innovation for Teaching.

Tzachi's teaching interests are in financial accounting. At Fisher, he has been teaching in the Accounting Honors Program, most recently the Intermediate Accounting II class. In addition, Tzachi teaches Accounting Policy & Research in the Master of Accounting (MAcc) program, a unique course that introduces students to academic accounting research. He has won several teaching awards at both Washington University in Saint Louis and Ohio State University.

AWARDS

• EY MAcc Teacher of the year, 2013.
• Alpha Kappa Psi Fisher College of Business Faculty Member of the Year, Ohio State University, 2011.
• Undergraduate Program Teaching Award, Fisher College of Business, Ohio State University, 2011

DIGITAL SCHOLARSHIP

In 2026, Tzachi created and has maintained a series of AI-assisted public trackers that collect, classify, and visualize the comment letters submitted to the SEC on active rulemaking proposals.

The first, the SEC Semiannual Reporting Comment-Letter Tracker, follows the SEC's proposal to let public companies report financial results twice a year on a new Form 10-S, rather than quarterly — a docket that drew tens of thousands of comment letters. That tracker also includes a companion instance covering the SEC's 2018 request for comment on the same reporting-frequency question, for comparison.

A second tracker, the SEC Filer-Status & EGC Accommodations Comment-Letter Tracker, follows a companion proposal that would raise the large-accelerated-filer threshold, simplify the current filer-status categories, and broaden accommodations for emerging growth companies, including relief from the outside-auditor attestation requirement on internal controls.

A third tracker, the SEC Climate-Disclosure Rescission Comment-Letter Tracker, follows the SEC's proposal to rescind its 2024 climate-related disclosure rules in their entirety — rules that had been adopted but, following a stay, never took effect.