2024 Best Undergraduate Professors: Shira Cohen, San Diego State University, Fowler College of Business

Shira Cohen
San Diego State University, Fowler College of Business

Professor Cohen played an important role in my career decision, she used to be my professor, now I have graduated with an MBA degree emphasis in accounting, and I’m currently working in a Big Four accounting firm. She helped me through my school life, she is passionate about what she is teaching, she has strong accounting knowledge, and she also knows how to teach. She inspires every student with her enthusiasm. She has the best teaching structure, I learned a lot from her class. I have to say, she is one of the best accounting professors I ever had.” – Bianca Peng Robinson

Shira Cohen is an associate professor in the Lamden School of Accountancy at the Fowler College of Business. She has earned recognition for both her research and teaching. 

Professor Cohen’s research has been published in premier academic accounting journals, including Journal of Accounting Research, Journal of Accounting and Economics, and The Accounting Review. Her work examining corporate climate risk disclosures has been cited by the Securities and Exchange Commission (SEC) in their 3/2024 adopted regulation. 

Prior to entering academia, she gained work experience in both the consulting and finance industries. As an academic, she served in government as a visiting scholar-in-residence at the SEC in Washington, D.C. 

At SDSU, Professor Cohen teaches intermediate accounting (I and II) at the undergraduate level, and managerial accounting at the graduate level. She also has experience teaching in executive education programs.  

BACKGROUND

At current institution since what year?  2020

Education: 

Ph.D. and M.Phil. in Accounting from Columbia University (Columbia Business School); MBA with a focus on Finance and Economics from Columbia Business School; B.A. in Biology from the University of Pennsylvania.

List of Undergraduate courses you teach: Intermediate Financial Accounting I and II. 

TELL US ABOUT LIFE AS A BUSINESS SCHOOL PROFESSOR

I knew I wanted to be a business school professor when … 

Starting off my professional career, I worked in management consulting at PwC where I was fortunate to be involved on several high-level post-merger integration projects. I worked directly with top-management teams and was fascinated by the determinants of managerial decision making. I wanted to study this further and was contemplating a PhD in Management. But when I was introduced to accounting (while getting my MBA) I was hooked! Accounting is truly the language of business and so much of corporate culture can be explained through accounting. As a bonus, while working on my PhD, I also discovered a passion for teaching! 

What are you currently researching and what is the most significant discovery you’ve made from it?

I am currently examining corporate sustainability initiatives. One recently published project looks at ESG (Environmental, Social, Governance) metrics in executive compensation. My coauthors and I provide evidence on the determinants of ESG pay adoption and the economic consequences associated with this practice. It is the first systematic international analysis of CEO compensation incentive metrics tied to ESG. Given the timeliness of this topic, it has received considerable media attention. 

Another recently published paper looks at the role institutional investors play in helping corporations address climate risk. My coauthors and I find that institutional investors play a critical role in not only pressuring firms to disclose information, but also in reducing their carbon emissions. This paper is the recipient of the Alliance for Research in Corporate Sustainability Outstanding Research Paper Award. It has also been cited by the Securities and Exchange Commission in its adopted 2024 regulation: The Enhancement and Standardization of Climate-Related Disclosures for Investors.

If I weren’t a business school professor, I’d be … 

An entrepreneur! The two are surprisingly similar in many ways. 

What do you think makes you stand out as a professor?

Students tell me they appreciate my approach in the classroom. I make sure to create a comfortable learning environment that encourages students to speak up and ask questions. Having a strong professional background, I also make sure to incorporate my work experience in my teaching. Prior to entering academia, I worked in both the consulting and finance industries. I also gained government experience when I served as a visiting academic/senior financial economist at the Securities and Exchange Commission (SEC) in Washington, D.C.  

One word that describes my first-time teaching: Exciting! 

Here’s what I wish someone would’ve told me about being a business school professor: You’re constantly on your feet learning new things! I love it! 

Professor I most admire and why:

There are so many great professors out there. The ones I admire most are those that inspire their students and make a positive lasting impact. My brother, Professor Jake Cohen, is at the top of that list. 

TEACHING BUSINESS SCHOOL STUDENTS

What do you enjoy most about teaching business students?

I am grateful to be teaching in the business school. Business school students are rational and no nonsense. They have grit and determination. They are willing to work hard toward their goals, and not get caught up by the latest fads on campus. All qualities I appreciate.

What is most challenging?

Probably those early morning classes!  

In one word, describe your favorite type of student: 

Engaged.

In one word, describe your least favorite type of student: 

Indifferent. 

When it comes to grading, I think students would describe me as … 

Rigorous and fair. 

LIFE OUTSIDE THE CLASSROOM

What are your hobbies?

I love traveling and going to concerts. Also, cooking (and eating!), swimming, and yoga. 

How will you spend your summer?

Traveling, working, and spending time with family. 

Favorite place(s) to vacation: I love exploring new places! Some of my favorites include Cesária (Israel) and Tuscany (Italy). Next on the list is exploring the beautiful state and national parks here in the US. 

Favorite book(s): This is tough! So many to choose from! One of my favorites is Einstein’s Dreams. This was the assigned reading for the incoming freshman at Penn my year. This book explored the ideas of time and relativity, which still fascinate me. 

What is currently your favorite movie and/or show and what is it about the film or program that you enjoy so much?

Seinfeld. While over the years I watched episodes here and there, I recently watched the entire show on Netflix. There’s so much to appreciate in the genius of this show, especially in taking mundane everyday happenings and finding humor within. I especially appreciated it this year. 

What is your favorite type of music or artist(s) and why?

This is also tough! I love all kinds of music!  My grandfather was a naturally gifted pianist who taught me to appreciate classical music (going to the orchestra/philharmonic is still so relaxing for me!) But I’m also a big fan of anything from Pink and U2 to Billy Joel and Kenny Rogers. Eclectic! 

THOUGHTS AND REFLECTIONS

If I had my way, the business school of the future would have much more of this… 

Probably something along the lines of mandated internships and more courses with experiential learning. There is so much that students can learn by doing, including learning how to navigate corporate cultures, how to work on teams, and as importantly, how to hone their own soft skills. 

In my opinion, companies and organizations today need to do a better job at …

Encouraging and improving work-life balance for their employees. Those that do so will attract better talent and loyal employees for the long term.

I’m grateful for … 

For finding a profession I am passionate about! 

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