Mikhail B. Pevzner, Ph.D.
Professor of Accounting
Ernst & Young Chair in Accounting
Phone: 410.837.5862
E-mail: mpevzner@ubalt.edu
Personal Web Site: https://www.mikhailpevzner.com
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. He also teaches economics, finance, and business valuation. 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, financial accounting, finance and economics research. Since 2007, Professor Pevzner has published 25 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, Issues in Accounting Education, 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 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.
Professor Pevzner currently serves as a part-time consulting Expert Financial Economist at the U.S. Securities and Exchange Commission's Division of Economic and Risk Analysis. -
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, Business Valuation, Financial Reporting, Financial Regulation
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Recent Publications
Intellectual Contributions
Refereed Journal Articles
Felix, R., Mansi, S., & Pevzner, M. B. (2024). Audit Committee�CFO Political Dissimilarity and Financial Reporting Quality. Journal of Accounting and Public Policy. 45(May-June 2024),
Felix, R., Khavis, J., & Pevzner, M. B. (2024). The Effects of Local Newspaper Closures on Nonprofits� Executive Compensation. Journal of Accounting and Public Policy. 43(January-February 2024),
Chi, W., Lisic, L., Myers, L., Pevzner, M. B., & Seidel, T. (2022). Does Visibility of an Engagement Partner�s Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?. Accounting Horizons. 36(2), 19-45.
Pevzner, M. B., Radhakrishnan, S., & Seethamraju, C. (2022). Macroeconomic Outlook Optimism and Analysts' Four-Quarter-Ahead Quarterly Earnings Forecast Optimism. Asian Pacific Journal of Accounting and Economics.
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. 41(3), 1-22.
Felix, R., Pevzner, M. B., & Zhao, M. (2021). Cultural Diversity of Audit Committees and Firms� Financial Reporting Quality. Accounting Horizons. 35(3), 143�159.
Golden, J., Mashruwala, R., & Pevzner, M. B. (2020). Labor Heterogeneity and Asymmetric Cost Behavior. Management Accounting Research. 46.
Written Case
McKenna, F., Pevzner, M. B., Sheneman, A., & Zach, T. (2022). �Corruption in the Auditor Inspection Process: The Case of KPMG and the PCAOB.�. Issues in Accounting Education.
Presentations
Pevzner, M. B. University of Texas in Arlington Accounting Seminar, "Information benefits of derivatives use for inventory management," University of Texas in Arlington, Arlington, TX. (2024).
Pevzner, M. B. AAA 2024 Annual Meeting, "Do Ideological Differences between Engagement Partners and Audit Committee Members Influence Engagement Partner Selection and Financial Reporting Oversight Effectiveness?," American Accounting Association, Washington DC. (2024).
Pevzner, M. B. Haskayne Temple University Accounting Conference, "derivatives use and inventory management," Temple University, Philadelphia, PA. (2024).
Pevzner, M. B. International Symposium on Audit Research (ISAR), "Political dissimilarity of audit partners and audit committees and financial reporting quality," UMASS Amherst, Boston, MA. (2024).
Pevzner, M. B. Stony Brook University Accounting Research Workshop, "Derivatives Use and Inventory Management," Stony Brook University, Stony Brook, NY. (2024).
Pevzner, M. B. U.S. Securities and Exchange Commission DERA Research Workshop, "Derivatives Use and Inventory Management," U.S. Securities and Exchange Commission, Washington DC. (2024).
Pevzner, M. B. Accounting Research Workshop, "Derivatives Use and Inventory Management," JAP, Zoom. (2024).
Pevzner, M. B. 2023 AAA Annual Meeting, "The impact of capping the SALT deduction limitation on municipal bonds pricing," American Accounting Association, Denver, Colorado. (2023).
Pevzner, M. B. Tel-Aviv University Accounting and Finance Seminar, "The Impact of Capping the SALT Deduction on Municipal Bonds Pricing," Tel-Aviv University, Tel-Aviv, Israel. (2022).
Pevzner, M. B. Regulatory Ethics CPE, "Regulatory Ethics Update on SEC and PCAOB Developments," The University of Baltimore, Zoom. (2022).
Pevzner, M. B. Haskayne School of Business/Temple University Accounting Conference, "Audit Partners' International Experience and Audit Partners Career Outcomes," University of Calgary/Temple University, Whistler, Canada. (2022).
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. Law School Class, "How does the SEC Work?," George Mason University Law School, Arlington, VA. (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).
Media Contributions
American Prospect: https://prospect.org/power/2024-01-26-corporate-self-oversight/
This article discussed my co-authored working paper (2024).various: several websites covered my recently published paper:
https://www.lockportjournal.com/news/local_news/report-when-newspapers-close-nonprofit-executive-salaries-go-up-way-up/article_1933647f-8371-5242-80fd-bd8dc5078688.html
https://www.niagara-gazette.com/news/local_news/report-when-newspapers-close-nonprofit-executive-salaries-go-up-way-up/article_24bd6a4a-ad8f-11ee-a322-a3b30e497b3f.html
https://www.cleburnetimesreview.com/cnhi_network/report-when-newspapers-close-nonprofit-executive-salaries-go-up-way-up/article_35af2b30-2bcb-5c01-ae55-a3b9e5108ff5.html (2023).Statement by the SEC's Acting Chief Accountant: Kim, Pevzner and Xin (2018) cited in a speech by the SEC�s Acting Chief Accountant Paul Munter, September 6, 2022. Available at: https://www.sec.gov/news/statement/munter-statement-audit-quality-and-investor-protection-090622 (2022).
Statement by the SEC's Acting Chief Accountant: Cited in https://www.sec.gov/news/statement/munter-audit-2021-10-26; W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori B. Shefchik &Uma K. Velury, Audit Quality: Insights from the Academic Literature, Auditing: A Journal of Practice and Theory, 32, 385�421 (2013). (2021).
Research in Progress
"Goodwill impairment case study"
To be submitted to Issues in Accounting Education, ranked 3