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Gregory Gaynor, Ph.D.

Associate Professor

Department of Accounting
Office: Business Center 457
Phone: 410.837.5509


  • Ph.D., Florida State University
  • M.B.A., Old Dominion University
  • B.A., Dartmouth College
  • Bio

    Professor Gaynor joined the faculty in 2011 after earning his Ph.D. from Florida State University. He has held positions within the securities industry and has allocated much of his research to analyzing the financial markets.

  • Research Interests

    Capital Markets

  • Teaching Interests

    Financial Accounting; Managerial Accounting

  • Recent Publications

    Intellectual Contributions

    Refereed Journal Articles

    Felix, R., Gaynor, G., Pevzner, M. B., & Williams, J. L. (2017). Societal trust and the economic behavior of not-for-profit organizations. Advances in Accounting. 39(December 2017), 21-31.

    Gaynor, G., & Askew, S. (2017). How accounting programs can help students pass the CPA Exam. Journal of Accountancy. 224(3), 16-18.

    Gaynor, G., Lynn, S. A., & Wasternack, O. (2016). Debits, Credits, and Circadian Rhythms: The Effect of CPA Exam Start Time on Performance. Advances in Accounting Education. 19. 37-60.

    Pevzner, M. B., & Gaynor, G. (2016). The Impact of Internal Control Weaknesses on Firms’ Cash Policies. International Journal of Accounting, Auditing & Performance Evaluation.

    Gaynor, G., Morse, J. N., & Pevzner, M. B. (2015). Crowdfunding: What the SEC’s Proposed New Rules Could Mean for CFOs and Potential “Unsophisticated” Investors?. Strategic Finance.

    Gaynor, G., Janwrin, D., Pittman, M., Pevzner, M. B., & White, L. F. (2015). Comments of the Standards Committee of the Auditing Section of the American Accounting Association on IESBA Consultation Paper Improving the Structure of the Code of Ethics for Professional Accountants. Current Issues in Auditing. 9(1),

    Campbell, K., Ellingson, D., Notbohm, M., & Gaynor, G. (2014). The SEC's Regulation Fair Disclosure and Social Media. The CPA Journal. 84(11), 15.

    Gaynor, G. (2014). Accounting Techniques for Loyalty Programs and Promotional Allowances in the Gaming Industry. Academy of Accounting and Financial Studies Journal. 18(2), 15.

    Gaynor, G., & Morton, R. M. (2013). The Effect of the Summer Doldrums on the Market Reaction to Earnings Announcements. Advances in Accounting. 29(2), 195-204.

    Gaynor, G., Morton, R. M., & Morse, J. N. (2013). The Effect of Earnings Announcement Timing on Liquidity. Global Business and Finance Review. Fall 2013. 116-137.

    Gaynor, G., Campbell, K., Ellingson, D. A., & Notbohm, M. (2013). The Dodd-Frank Act's Conflict Minerals Provision: What CPAs Should Know about the SEC's Final Rule. The CPA Journal. 20-25.

    Conference Proceedings

    Gaynor, G., & Stiner, F. M. (2013). Accounting Choices in Gaming Loyalty Programs and Promotional Allowances. American Accounting Association Mid-Atlantic Regional Meeting.


    Gaynor, G. UB RED Talks, "The Effect of Out-of-State vs. In-state Candidate Behavior on State-Level CPA Exam Pass Rates," UB, (2018).

    Gaynor, G. AAA Annual Meeting, "Successful Preparation Strategies for the CPA Exam," American Accounting Association (AAA), New York, NY. (2016).

    Gaynor, G. AICPA PcEEC Conference, "CPA Candidate Success Research Project," AICPA, Durham, NC. (2015).

    Gaynor, G. American Accounting Association (AAA) Annual Meeting, "CPA Candidate Success Research Project," AICPA, Chicago, IL. (2015).

    Gaynor, G. American Accounting Association (AAA) Annual Meeting, "Debits, Credits, and Circadian Rhythms: The Effect of CPA Exam Start Time on Performance," American Accounting Association (AAA), Chicago, IL. (2015).

    Gaynor, G., & Askew, S. NASBA Data Summit, "AICPA CPA Candidate Success Research Project," NASBA, South Bend, IN. (2015).

    Gaynor, G. MSB Accounting/Finance Speaker Series, "Research on Recent Trends in CPA Exam Performance," Merrick School of Business, UB Campus, Business Center. (2015).

    Gaynor, G. NASBA Data Committee, NASBA, Nashville, TN. (2014).

    Oblak, M. D., Stickney, L. T., Gaynor, G., & van Vliet, F. R. Fall Teaching & Learning Day, "“Enhancing” Learning in the Merrick School of Business through the Accounting and Business Honors Programs: A Panel Discussion," UB CELTT, Baltimore, MD. (2014).

    Pevzner, M. B., & Gaynor, G. Annual Meeting of Public Interest Section of the American Accounting Association, "Internal Control Weaknesses and Firms' Cash Policies," American Accounting Association, San Diego, CA. (2014).

    Gaynor, G. MBAA International Annual Conference, "Regulation Fair Disclosure and Social Media," MBAA International, Chicago, IL. (2014).

    Gaynor, G. AAA Mid-Atlantic Regional Meeting, "Accounting Choices in Gaming Promotional Allowances and Loyalty Programs," American Accounting Association (AAA), Parsippany, NJ. (2013).

    Gaynor, G. MBAA International Annual Conference, "The Dodd-Frank Conflict Minerals Provision- What CPAs Should Know," MBAA International, Chicago, IL. (2013).

    Research in Progress

    "An Alternate State in Mind: An Analysis of In-State vs. Out-of-State CPA Exam Candidates and their Effect on State-Level Exam Pass Rates" (Writing Results)
    Using the test center location of CPA candidates, we analyze the pass rates of U.S. jurisdictions regarding the performance of both in-state and out-of-state candidates.

    "Research Patterns and Preferences of AAA Members" (On-Going)