Itay Kama

Itay Kama is the Clyne Crawford Teaching Fellow and Clinical Assistant Professor of Accounting at the Ross School of Business, University of Michigan. His research focuses on financial statement analysis, earnings quality, and the role of accounting information in capital markets. He explores properties of earnings quality, determinants of cost behavior, and integration of managerial and financial research topics. Previously, he worked in the advisory groups of PwC and EY, along with private consulting roles.

Key research interests include textual analysis of financial reports, asymmetric cost behavior under managerial expectations, and the impact of earnings management on capital market reactions. His work has been recognized with the European Accounting Review Best Paper Award (2020).

Recent publications analyze managerial perceptions of uncertainty in cost elasticity (2024), camouflaged earnings management indicators (2020), and contextual cost behavior dynamics (2019). Articles consistently address themes of earnings quality, valuation implications, and investor decision-making frameworks.

• Awards: European Accounting Review Best Paper Award 2020
• Professional Experience: Advisory roles at PwC and EY
• Labs/Teams: Collaborates with academic networks in accounting and finance disciplines