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Mikhail B. Pevzner, Ph.D.

Associate Professor of Accounting
Ernst & Young Chair in Accounting

Department of Accounting
Office: Business Center 445
Phone: 410.837.5862
E-mail: mpevzner@ubalt.edu
Personal Web Site: https://sites.google.com/site/mbpevzner/

Education:

  • Ph.D., Washington University
  • M.B.A., Washington University
  • B.B.A., University of Minnesota
  • Bio

    Professor Pevzner has joined the University of Baltimore's Merrick School of Business as an Associate Professor and EY Faculty Chair in August 2013 where he teaches primarily in auditing and financial reporting areas. Professor Pevzner has been a co-holder of Yale Gordon Chair in Teaching Excellence during 2013-16 academic years. Prior to coming to Merrick, he was an Assistant Professor of Accounting at George Mason University. Professor Pevzner specializes in empirical capital markets/empirical auditing research. He is also interested in international finance and accounting issues, in particular, in how cultural dimensions (e.g. trust and civic cooperation) affect investors' perception of accounting information and accounting and finance decision making. Since 2007, Professor Pevzner has published 13 research articles in the Journal of Accounting Research, Journal of Financial Economics, Contemporary Accounting Research, Journal of Financial and Quantitative Analysis, Auditing: Journal of Practice and Theory, Accounting Horizons, Journal of Accounting and Public Policy, International Journal of Accounting, Auditing, and Performance Evaluation, and in the Strategic Finance Magazine. During 2011-16 Professor Pevzner has served on the Standards Committee of the Auditing Section of AAA (during 2012-13 as a chair) where he actively participated in a drafting of nine comment letters on issues related to auditing policy making (such as PCAOB and IAASB proposals). These comment letters have so far been published in Current Issues in Auditing. Professor Pevzner also represented the American Accounting Association at the International Ethics' Standards Board of Accountancy's Round-table on Noncompliance with Laws and Regulations in July 2014. During 2016-17 academic year, Prof. Pevzner served as a Visiting Academic Fellow at the Professional Practice Group of the Office of Chief Accountant (OCA) in the U.S. Securities and Exchange Commission (SEC). While at the SEC, Prof. Pevzner provided assistance with the oversight of the economic analyses of auditing standards proposed by Public Companies Oversight Board, assisted with various internal research projects, and served as OCA's point of contact with the academic and university groups.

  • Research Interests

    empirical capital markets/empirical auditing research

  • Teaching Interests

    auditing and financial reporting areas.

  • Recent Publications

    Intellectual Contributions

    Refereed Journal Articles

    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.

    Abernathy, J., Hackenbrack, K., Joe, J., Pevzner, M. B., Wu, Y., & . (2015). Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements. 9(1),

    Pevzner, M. B., Xie, F., & Xin, X. (2015). When Firms Talk, Do Investors Listen? The Role of Trust in Stock Market Reactions to Corporate Earnings Announcements. Journal of Financial Economics. 117. 190-223.

    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),

    Aier, J., Chen, L., & Pevzner, M. B. (2014). Evidence from Changes in Directors' Fiduciary Duties. Journal of Accounting Research. 52(5), 993-1027.

    Hackenbrack, K., Jenkins, N., Pevzner, M. B., & . (2014). Relevant but delayed information in negotated audit fees. Auditing: Journal of Pratice and Theory. 33(4), 95-117.

    Krishnan, G., Pevzner, M. B., & Sengupta, P. (2012). How Do Auditors View Managers' Voluntary Disclosure Strategy? The Effect of Management Guidance on Audit Fees. Journal of Accounting and Public Policy. 31(5), 492-515.

    Chen, L., Krishnan, G., & Pevzner, M. B. (2012). Pro-Forma Disclosures, Audit Fees, and Auditor Resignations. Journal of Accounting and Public Policy. 31(3), 237-257.

    Gopalan, R., Kadan, O., & Pevzner, M. B. (2012). Asset Liquidity and Stock Liquidity. Journal of Financial and Quantitative Analysis. 47(2), 333-364.

    Non-Refereed Journal Articles

    Abernathy, J., Felix, R., Krishnamoorthy, G., Jamal, K., & Pevzner, M. B. (2015). Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC’s Concept Release No. 33-9862; 34-75344 File No. S7-13-15, ‘Possible Revisions to Audit Committee Disclosures. Current Issues in Auditing.

    Manuscript

    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.

    Kitching, K., Mashruwala, R., & Pevzner, M. B. (2016). Culture and Cost Behavior: a cross country study. The International Journal of Accounting. 51(3), 402-417.

    Technical Report

    Demirkan, S., Feng, N., Mintchik, N., Pevzner, M. B., & Sierra, G. (2013). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Framework for Audit Quality, Consultation Paper by the International Auditing and Assurance Standards Board. Current Issues in Auditing. 7(2)(C11-C22),

    Feng, N., Pevzner, M. B., Robertson, J., & Yahya-Zade, M. (2013). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon. Current Issues in Auditing. 7(2)(C1-C6),

    Feng, N., & Pevzner, M. B. (2013). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2013-002: Proposed Framework for Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules. 7(2)(C7-C10),

    Kitching, K., Stephens, N., & Pevzner, M. B. (2013). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the COSO request for comments on Internal Control over External Financial Reporting: Compendium of Approaches and Examples. Current Issues in Auditing. 7(1)(C30-C33),

    Chen, L., Jones, K., Lisic, L., Michas, P., Pawlewicz, R., & Pevzner, M. B. (2013). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IAASB Proposal: Improving the Auditor’s Report. Current Issues in Auditing.

    Pevzner, M. B. (2013). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA Proposal: Responding to Suspected Illegal Acts. Current Issues in Auditing.

    Mintchik, N., Pevzner, M. B., Sierra, G., & . (2013). Comments of the Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Reproposed Auditing Standard on Related Parties. Current Issues in Auditing. 7(2). C23-C29.

    Curtis, M., Pany, K., Pevzner, M. B., Robertson, J., & Zhang, J. (2013). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA Proposal, Responding to a Suspected Illegal Act. Current Issues in Auditing. 7(1). C21-C29.

    Aier, J., Jones, K., Brandon, D., Carpenter, T., Gaynor, L., Knechel, R., Pevzner, M. B., Reed, B., & Walker, P. (2012). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Rulemaking Docket Matter No. 37: PCAOB Release No. 2011-006, Concept Release on Auditor Independence and Audit Firm Rotation. 6(1). C15-C27.

    Presentations

    Pevzner, M. B. University of North Texas, "The effects of generalized trust and civic cooperation on audit profession around the globe," (2017).

    Pevzner, M. B. University of Denver Accounting Seminar, "Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership.," University of Denver, Denver, Co. (2017).

    Pevzner, M. B. University of Memphis Accounting Workshop, University of Memphis, Memphis, TN. (2017).

    Pevzner, M. B. Morgan State University Accounting and Finance Workshop, "Discretionary Disclosures of Goodwill Slack," Baltimore, MD. (2017).

    Pevzner, M. B. Securities and Exchange Commission Division of Economic and Risk Analysis Academic Seminar, "Informativeness of Goodwill Slack Disclosures," (2017).

    Pevzner, M. B. 2017 Midyear Meeting of the Auditing Section of AAA, "Foreign Institutional Ownership and Big 4 auditor choice," Auditing Section of AAA, Orlando, FL. (2017).

    Pevzner, M. B. Invited Workshop Presentation at DrexelUniversity, "Informativeness of Goodwill Slack Disclosures," Drexel University, (2016).

    Pevzner, M. B. Invited Workshop Presentation at Tel-Aviv University, "Informativeness of Goodwill Slack Disclosures," Tel-Aviv University, Tel-Aviv, Israel. (2016).

    Morse, J. N., & Pevzner, M. B. FINANCIAL EDUCATION ASSOCIATION 2016 MEETING, ""Goodwill Impairment-A Case"," FINANCIAL EDUCATION ASSOCIATION, Ft. Lauderdale, FL. (2016).

    Pevzner, M. B. Invited Workshop Presentation at Lehigh University, "Informativeness of Goodwill Slack Disclosures," Lehigh University, Bethlehem, PA. (2016).

    Pevzner, M. B. History of Regulation and De-Regulation in the United States, "History of Regulation and De-Regulation in the United States," American University/Korean Government, Washington DC. (2016).

    Pevzner, M. B. Invited Workshop Presentation at Kennesaw State University, "Determinants and Consequences of Goodwill Slack Disclosure," Kennesaw State University, Kennesaw, GA. (2016).

    Pevzner, M. B. 2015 Annual Meeting of the American Accounting Association, "Analysts Earnings Forecasts and Macroeconomic Optimism," AAA, Chicago, IL. (2015).

    Pevzner, M. B. Management Accounting Section 2015 Midyear Conference, "Firms' Inventory Behavior During the Great Recession," AAA, Newport Beach, CA. (2015).

    Pevzner, M. B. Invited Workshop Presentation at the University of Delaware, "Analysts’ Long-Horizon Earnings Forecast Properties and Long-Horizon Macroeconomic Forecast Optimism," University of Delaware, Newark, DE. (2014).

    Pevzner, M. B. Temple University Acctg Conference, (2014).

    Pevzner, M. B., Gupta, M., Seethamraju, C., & . 2014 AAA Annual Meeting, "Firms' Inventory Choices During the Great Recession of 2008-09," AAA, Atlanta, GA. (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).

    Pevzner, M. B. 2013 Audit Midyear Meeting, "The Informativeness of Audit Partner Reputation: Evidence from Client Restatements in Taiwan," (2013).

    Pevzner, M. B. 2012 Washington DC Accounting Symposium, "Societal trust and investor reaction to earnings announcements," (2012).

    Contracts, Grants and Sponsored Research

    Morse, Joel N., Pevzner, Mikhail (Co-Principal), "GOODWILL IMPAIRMENT FOOTNOTES" Sponsored by KPMG, Private, $2500. (2016).

    Research in Progress

    "Goodwill impairment case study"
    To be submitted to Issues in Accounting Education, ranked 3

    "Target Price and Analysts’ Recommendations" (Planning)