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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.

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.

Non-Refereed Journal Articles

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),

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.

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.

Pevzner, M. B. (2010). Relevant but delayed information in negotated audit fees. Journal of Pratice and Theory.

Working Paper

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

Presentations

Pevzner, M. B., & Gaynor, G. Yes "Internal Control Weaknesses and Firms' Cash Policies," American Accounting Association, San Diego, CA. (2014).

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

Pevzner, M. B. Yes "Societal trust and investor reaction to earnings announcements," (2012).

Pevzner, M. B. Yes "Relevant but delayed information in negotated audit fees," Quebec, Quebec. (2011).

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

Pevzner, M. B. Yes "Relevant but delayed information in negotated audit fees," Albuquerque, NM. (2011).

Pevzner, M. B. Yes "Asset Liquidity and Stock Liquidity," Washington, DC. (2010).

Pevzner, M. B. Yes "Debt covenant slack and real earnings management," New York, NY. (2010).

Pevzner, M. B. Yes "Relevant but delayed information in negotated audit fees," University of Illinois, Urbana-Champaign. (2010).

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

Pevzner, M. B. Yes "Voluntary disclosure and audit fees: a case of management earnings forecast," (2009).

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

Pevzner, M. B. Yes "Voluntary disclosure and audit fees: a case of management earnings forecast," Maastricht, Netherlands. (2009).