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Merrick School of Business

Mikhail Pevzner

Mikhail B. Pevzner, Ph.D.

Associate Professor of Accounting
EY Accounting Professorship

Department of Accounting
Office: Business Center 450
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

Professor Pevzner has joined the University of Baltimore's Merrick School of Business as an Associate Professor and Ernst and Young Faculty Chair in August 2013. 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, voluntary disclosure, valuation, determinants of firms' liquidity, real earnings management, and accounting conservatism. He is also interested in international finance and accounting issues, in particular, in how cultural dimensions (e.g. trust) affect investors' perception of accounting information and accounting and finance decision making. Since 2007, Professor Pevzner has published 8 research articles in Journal of Financial Economics, Contemporary Accounting Research, Journal of Financial and Quantitative Analysis, Auditing: Journal of Practice and Theory, Accounting Horizons, and Journal of Accounting and Public Policy. In the past two years, 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). Seven of these comment letter have so far been published in Current Issues in Auditing. Professor Pevzner teaches in auditing and financial reporting areas in the Merrick School of Business.

Intellectual Contributions

Refereed Journal Articles

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.

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

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.

Chi, W., Lisic, L., & Pevzner, M. B. (2011). Is Enhanced Audit Quality Associated with Greater Real Earnings Management?. Accounting Horizons. 25(2), 315-335.

Gupta, M., Pevzner, M. B., & Seethamraju, C. (2010). The Implications of Absorption Cost Accounting and Production Decisions for Future Firm Performance and Valuation. Contemporary Accounting Research. 28(3), 1-34.

Kim, B. H., & Pevzner, M. B. (2010). Conditional Accounting Conservatism and Future Negative Surprises: An Empirical Investigation. Journal of Accounting and Public Policy. 29. 311-329.

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.

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.

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.

Working Paper

Pevzner, M. B. (2013). Firms' Inventory Choices during the Great Recession of 2007-09.

Technical Report

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.

Brazel, J., Caster, P., Glover, S., Janvrin, D., Kozloski, T., & Pevzner, M. B. (2011). Concept Release on Possible Revisions to PCOAB Standards Related to Reports on Audited Financial Statements. Current Issues in Auditing. 5(2). C1-C14.

Jones, K., Aier, J., Brandon, D., Carpenter, T., Caster, P., Lisic, L., & Pevzner, M. B. (2011). Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in the Audit. Current Issues in Auditing. 6(1). C1-C6.

Presentations

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).

Pevzner, M. B. International Symposium on Auditing Research, "Relevant but delayed information in negotated audit fees," Quebec, Quebec. (2011).

Pevzner, M. B. Virginia Accounting Research Conference, "Relevant but delayed information in negotated audit fees," Darden Business School, UVA, (2011).

Pevzner, M. B. Auditing Section Midyear Meeting, "Relevant but delayed information in negotated audit fees," Albuquerque, NM. (2011).

Pevzner, M. B. The American University, "Asset Liquidity and Stock Liquidity," Washington, DC. (2010).

Pevzner, M. B. 2010 JAAF/KPMG Foundation Conference, "Debt covenant slack and real earnings management," New York, NY. (2010).

Pevzner, M. B. 19th Symposium on Auditing Research, "Relevant but delayed information in negotated audit fees," University of Illinois, Urbana-Champaign. (2010).

Pevzner, M. B. Washington Area Accounting Conference, "Relevant but delayed information in negotated audit fees," Washington DC. (2010).

Pevzner, M. B. 2009 American Accounting Association Annual Meeting, "Voluntary disclosure and audit fees: a case of management earnings forecast," (2009).

Pevzner, M. B. 2009 Australia Summer Accounting Conference, "Voluntary disclosure and audit fees: a case of management earnings forecast," University of Techonology Sydney, Sydney, Australia. (2009).

Pevzner, M. B. 2009 International Symposium on Audit Research (ISAR), "Voluntary disclosure and audit fees: a case of management earnings forecast," Maastricht, Netherlands. (2009).