Tzachi Zach


Accounting & Management Information Systems


Tzachi Zach joined the department of Accounting and Management Information Systems in 2008. Tzachi arrived from Washington University in St. Louis, where he spent six years. He has a PhD in Business Administration (Accounting) from the Simon School of Business at the University of Rochester. Tzachi grew up in Israel, where he obtained his B.A. and M.A from Tel Aviv University.

Tzachi’s research interests include financial reporting and its relation to capital markets, earnings management, managerial incentives and empirical accrual models. Tzachi’s research has been published in The Accounting Review, Journal of Accounting, Auditing and Finance, Review of Financial Studies, Review of Accounting Studies and Journal of Accounting & Economics. He has served as an ad-hoc reviewer for the Journal of Accounting and Economics, The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Review of Accounting Studies, Review of Finance and Journal of Finance.

Tzachi's teaching interests are in financial accounting. At Fisher, Tzachi teaches the introductory financial accounting course in the Honors Program. In addition, Tzachi teaches Accounting Policy & Research in the Master of Accounting (MACC) program. This is a unique course that introduces students to academic accounting research. At Fisher, Tzachi won the 2011 Undergraduate Teaching Award. At Washington University, Tzachi won two Reid Teaching Awards and was also granted the Reid Chair by senior faculty for his excellence in teaching.


  • 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

Areas of Expertise

  • Analyst Following
  • Auditing
  • Capital Markets
  • Earnings Management
  • Earnings Quality
  • Financial Reporting
  • General Accounting
  • Research Methodology


  • PhD, University of Rochester
  • MS, University of Rochester
  • MA, Tel Aviv University
  • BA, Tel Aviv University



Working Papers

  • Audit Quality in the Face of a Crisis: Evidence from the Audit Inspection Scandal, October 2022, co-authored with Francine McKenna, Mikhail Pevzner and Amy Sheneman. 
  • Sell-Side Analysts’ Assessment of ESG Risk, March 2023, co-authored with Min Park and Aaron Yoon. 
  • Auditor-Client Fit: A New Measure of Audit Quality, December 2022, co-authored with Mert Erinc.
  • What Drives the Value of Analysts’ Advice? The Role of Earnings and Growth Forecasts, April 2022, co-authored with Ohad Kadan, Leonardo Madureira and Rong Wang.
  • Deconstructing the PCAOB: Using organizational economics to assess the state of a regulator, June 2022, co-authored with Francine McKenna, Mikhail Pevzner and Amy Sheneman.


ACCTMIS 4998H - Research
Special topics research in accounting and/or management information systems; research evaluated through papers, thesis, and/or special examinations. Prereq: A grade of B or above in 3201H, or permission of Honors Accounting Director. Not open to students with credit for 783H. Repeatable to a maximum of 9 cr hrs or 3 completions. This course is progress graded.
ACCTMIS 3201H - Financial Accounting II
Study of theory and practice of financial accounting. Prereq: Honors standing, and a grade of B or above in 3200H. Not open to students with credit for 520H.
ACCTMIS 6202 - Accounting Policy & Research
Provides students the opportunity to develop their knowledge and appreciation of current debates surrounding the accounting profession. They will be exposed to academic research in accounting and the primary underlying methods involved. Prereq: Enrollment in Master of Accounting Program. Not open to students with credit for AcctMIS 844.