Mikhail B. Pevzner, Ph.D.
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
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Bio
Professor Pevzner has been a faculty member at the University of Baltimore's Merrick School of Business since 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 21 research articles in the Journal of Accounting Research, Journal of Financial Economics, Contemporary Accounting Research, Journal of Financial and Quantitative Analysis, Journal of International Business Studies, Auditing: Journal of Practice and Theory, Management Accounting Research, Accounting Horizons, Journal of Accounting and Public Policy, Asian-Pacific Journal of Accounting and Economics, The International Journal of Accounting, 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 SEC, 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.
During 2018-19 academic year, Professor Pevzner was a visiting economist at the SEC's Division of Economic and Risk Analysis where he participated in the SEC's financial regulatory rulemaking, primarily focusing on disclosure regulation and behavioral economics.
During his sabbatical in 2021-22, Professor Pevzner has served as a visiting scholar/economist at Financial Industry Regulatory Authority (FINRA) where he conducted research on broker-dealer/investment advisor industry. -
Research Interests
Empirical auditing, financial accounting and financial economics research; economics of financial regulation; cultural and institutional economics.
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Teaching Interests
Auditing, Business Valuation, Financial Statement Analysis, Financial Reporting, Financial Regulation
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Recent Publications
Intellectual Contributions
Refereed Journal Articles
Chang, Y., Duru, A., Fang, Y., Pirinsky, C., & Pevzner, M. B. (2022). Terrorism Activities and Long-term Annual Management Forecasts. Journal of Accounting and Public Policy.
Felix, R., Pevzner, M. B., & Zhao, M. (2021). Cultural Diversity of Audit Committees and Firms� Financial Reporting Quality. Accounting Horizons. 35(3), 143�159.
Chi, W., Lisic, L., Myers, L., Pevzner, M. B., & Siedel, T. (2019). The Consequences of Providing Lower Quality Audits at the Engagement Partner Level. Journal of International Accounting Research. 18(3), 63-82.
Knechel, R., Mintchik, N., Pevzner, M. B., & Velury, U. (2019). The effects of generalized trust and civic cooperation on the Big N presence and audit fees across the globe. Auditing: Journal of Practice and Theory. 38(1), 193-219.
Kim, J., Pevzner, M. B., Xin, X., & . (2019). Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership. Journal of International Business Studies. 50(1), 83-110.
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.
Manuscript
Golden, J., Mashruwala, R., & Pevzner, M. B. (2020). Labor Heterogeneity and Asymmetric Cost Behavior. Management Accounting Research. 46.
Newsletter
Pevzner, M. B. (2017). What do 21st Century Accountants Need to Know. MACPA Blog.
Presentations
Pevzner, M. B. Financial Industry Regulatory Authority (FINRA) Office of Chief Economist Research Workshop, "Investment Advisers' Sabbatical Research Project," FINRA, Washington DC. (2022).
Pevzner, M. B. Seoul National University, "The Disappearing Local Newspaper: Implications for Nonprofit Organizations� Agency Problems," Seoul National University, Seoul. (2022).
Pevzner, M. B. Baylor University Accounting Students, "presented the teaching case Corruption in the Auditor Inspection Process: The Case of KPMG and the PCAOB," Washington DC. (2021).
Felix, R., Khavis, J., & Pevzner, M. B. University of Calgary Accounting Department Workshop, "The Disappearing Local Newspaper: Implications for Nonprofit Organizations� Agency Problems," University of Calgary, (2021).
Pevzner, M. B. Seoul National University Accounting Conference, "Economic Consequences of Auditor Reputation Loss: Evidence from the Audit Inspection Scandal," Seoul National University, Seoul, Korea. (2021).
Pevzner, M. B. Stony Brook University Accounting Department Workshop, "Economic Consequences of Auditor Reputation Loss: Evidence from the Audit Inspection Scandal," Stony Brook University, (2020).
Pevzner, M. B. University of Delaware Accounting Seminar, "The Disappearing Local Newspaper: Implications for Nonprofit Organizations� Agency Problems," University of Delaware College of Business, (2020).
Pevzner, M. B. Kennesaw State University Coles College of Business Research Workshop, "Auditing Project," Kennesaw, GA. (2019).
Pevzner, M. B., & Felix, R. Conference on Convergence of Financial and Managerial Accounting, "Auditing project," University of Calgary, Lake Louise, Alberta, Canada. (2019).
Felix, R., & Pevzner, M. B. SEC Division of Economic Risk Analysis Brownbag Seminar, "Auditing Project," University of Baltimore, Washington DC. (2019).
Pevzner, M. B. Washington University in St Louis Global MS in Finance Program, "The Business of the SEC--Intro to US Securities Markets Regulation," Washington University/Brookings Institution, Washington DC. (2019).
Pevzner, M. B. George Washington University Accounting Department Workshop, "Informativeness of Small Goodwill Slack," GWU, Washington DC. (2019).
Pevzner, M. B. Research Seminar University of Buffalo, "Duru, A., Y. Fan, and M. Pevzner (2016). Terrorist Events and Firms� Management Earnings Forecasts Optimism.," University of Buffalo, Buffalo, NY. (2018).
Pevzner, M. B. Bi-weekly research workshop of Office Research and Data Services of SEC's Division of Economic and Risk Analysis, "Terrorism and Management Earnings Forecasts," (2018).
Pevzner, M. B. Research Workshop for Division of Economic and Risk Analysis (DERA), "Analyst forecasts bias and macroeconomic optimism," U.S. Securities and Exchange Commission, Washington DC. (2018).
Pevzner, M. B. "Foreign Institutional Ownership and Auditor Choice," American University, (2018).
Pevzner, M. B. Knowledgeworks CPE Webcast, "PCAOB New Auditor Reporting Model Update," Knowledgeworks, online. (2018).
Morse, J. N., & Pevzner, M. B. UB RED TALKS, "Goodwill Impairment:Interpretation and Usefulness," Langsdale, UB. (2018).
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, "Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership.," 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).
Research in Progress
"Goodwill impairment case study"
To be submitted to Issues in Accounting Education, ranked 3"The Impact of Covid-19 on Accounting Internships" (On-Going)