EXECUTE AS – Run SQL Server BLOG

Yes, but you need to check:

SELECT CURRENT_USER;  
xp_cmdshell 'whoami';

EXECUTE AS user = 'domain\user'
SELECT CURRENT_USER;  
xp_cmdshell 'whoami'
xp_cmdshell 'dir \\server\sharename'

Revert; -- exit from current user 
SELECT CURRENT_USER;

SELECT CURRENT_USER;

xp_cmdshell 'whoami';

EXECUTE AS user = 'domain\user'

SELECT CURRENT_USER;

xp_cmdshell 'whoami'

xp_cmdshell 'dir \\server\sharename'

Revert; -- exit from current user

SELECT CURRENT_USER;

Tag: EXECUTE AS

SQL server or agent or any other login can access a fileshare?