Associate professor, 

EY Chair in Accounting,

Yale Gordon Distinguished Teaching Co-Chair

Merrick School of Business, 

University of Baltimore 



Previous Academic appointments: 

ASSISTANT PROFESSOR OF aCCOUNTING, gEORGE mASON uNIVERSITY, 2007-13

Research Interests

Empirical Archival Capital Markets Research, Empirical Archival Auditing, Disclosure, International Accounting and Finance

 Teaching Interests

Financial Accounting, Auditing, Financial Statement Analysis and Valuation

Academic Background 

Ph.D.  Department of Accounting, Washington University,  St Louis, Missouri,  2007

M.S.B.A.  Washington University,  St Louis, Missouri,  Business Administration,  2004

B.S.B.A.  University of Minnesota,  Twin Cities, Minnesota,  Accounting,  1999

Professional Certification 

CPA, Maryland, Minnesota

Intellectual Contributions

Peer reviewed PUBLISHED research articles:

(1) Aier, JK, L. Chen and M. Pevzner (2014). Debtholders’ Demand for Conservatism: Evidence from Changes in Directors Fiduciary Duties. Journal of Accounting Research 52(5), 993-1027 (lead article); 

    SSRN Version: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2049319

(2) Hackenbrack, K., Jenkins, N., & Pevzner, M. (2014). Relevant but delayed information in negotiated audit fee. Auditing, Journal of Practice and Theory, 33(4), 95-117; 

    SSRN Version: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1668983

(3) Pevzner, M., F. Xie, and X. Xin (2013). When FirmsTalk, Do Investors Listen? The Role of Trust in Stock Market Reactions toCorporate Earnings Announcements. Forthcoming, Journal of Financial Economics.;

    SSRN Version: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2144835

(4) Knechel, W.R, Krishan G., Pevzner, M., Shefchik, L., and U. Velury (2013). Audit Quality Indicators: Insights from Academic Literature. PCAOB Synthesis Project.  Auditing: Journal of Practice and Theory, Volume 32, Supplement 1; 

   SSRN Version: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2040754

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

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

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

    SSRN Version: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1362074

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

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

    SSRN version: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=817510

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


 OTHER PUBLICATIONS:

(1) Abernathy, J., K. Hackenbrack, J. Joe, M. Pevzner, and Y. Wu (2014). Comments of the Standards Committee of the Auditing Section on PCAOB Staff Consultation Paper Auditing Accounting Estimates and Fair Value Measurements, Forthcoming, Current Issues in Auditing 

(2) Curtis, M., K. Pany, M. Pevzner, J. Robertson, and. J. Zhang (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, 7(1), C21-C29

 (3) Kitching, K., M. Pevzner, and N. Stephens (2013). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Proposed New COSO Framework. Current Issues in Auditing, 7(1), C30-C33

 (4) Feng, N., M. Pevzner, J. Robertson, and M. Zade (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.

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

 (6) Feng, N. and M. Pevzner (2013). PCAOB Release No. 2013-002 Proposed Framework for Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules.  Current Issues in Auditing, 7(2), C7-C10

(7) Mintchik, N., M. Pevzner, and G. Sierra (2013). Comments on re-proposed PCAOB related parties standard. Current Issues in Auditing, 7(2), C23-C29.

(8) Jones, K., J. Aier, D. Brandon, T. Carpenter, P. Caster, L. Lisic, and M. Pevzner (2012). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter 029: PCAOB Release 2011-007 Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in the Audit. Current Issues in Auditing, 6(1), C1-C6.

(9) Jones, K. J. Aier, D. Brandon, T. Carpenter, Lisa M. Gaynor, W. R. Knechel, M. Pevzner, B. Reed, and P. Walker (2012). Comments of the Auditing Section of the American Accounting Association on PCAOB Rule-Making Docket Matter No. 37: Concept Release on Auditor Independence and Mandatory Auditor RotationCurrent Issues in Auditing, 6(1), C15-C27.

(10) Chen, L, L. Lisic, P. Michas, R. Pawlewicz, and M. Pevzner (2012). 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, 7(1), C11-C20

(11) Brazel, J., P. Caster, S. Glover, D. Janvrin, T. Kozloski, & M. Pevzner (2011). Comments on PCAOB Release No. 2011-003; Concept Release on Possible Revisions to PCOAB Standards Related to Reports on Audited Financial Statements. Current Issues in Auditing, 5(2), C1-C14


Working Papers 


(1) Gupta, M., M. Pevzner, and C. Seethamraju (2014).  Firms’ Inventory choices during the Great Recession of 2007-09. Revise and Resubmit, 1st round, Contemporary Accounting Research.

(2)  Chi, W., L. Lisic, L. Myers and M. Pevzner (2014). Information in Financial Statement Misstatements at the Engagement Partner Level: A Case for Engagement Partner Name Disclosure?.  Working Paper. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2558481

(3) Kitching, K., R. Mashruwala, and M. Pevzner (2015). Culture and cost-behavior: a cross-country study. Working Paper. Available on SSRN at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2379776

(4) Pevzner, M., S. Radhakrishnan, and C. Seethamraju (2014). Macroeconomic forecast optimism and analyst earnings forecasts. Working Paper. 

(5) Pevzner, M. and G. Gaynor (2013). The Impact of Internal Control Weaknesses on Firms' Cash Policies. Working Paper. Abstract available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2278880

(6) Jenkins, N., M. Pevzner and S. Zhang (2015). Working Paper. Determinants and Consequences of Goodwill Slack Disclosure. Available on SSRN at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2633635



PROFESSIONAL SERVICE: 

Editorial Board Member, Auditing: Journal of Practice and Theory, July 2014-present

Editorial Board Member, The International Journal of Accounting, August 2014-present

Standards Committee of the Auditing Section of the American Accounting Association, Member, 2013-Present, Chair 2012-2013, Vice Chair, 2011-2012

Participant on Panel on Non-Compliance with Laws and Regulations (NOCLAR) of International Accounting Ethics Standards Board, July 2014, Washington, DC.


INSTITUTIONAL SERVICE: 

Program Director, MS in Accounting and Business Advisory Services, University of Baltimore, 2014-present.

COURSES TAUGHT:

AUDITING, ADVANCED AUDITING, INTERMEDIATE ACCOUNTING, FINANCIAL STATEMENT ANALYSIS, CURRENT ISSUES IN FINANCIAL REPORTING

TEACHING VIDEOS:

INTRO AUDITING: 

https://www.youtube.com/playlist?list=PLrNGH0EcC2heflR6X4vVYVLE-Hq9A3Dxk

ADVANCED AUDITING:

https://www.youtube.com/playlist?list=PLrNGH0EcC2hdbuw8LNHoKZr22HY7jzlRh

FINANCIAL STATEMENT ANALYSIS/VALUATION/CURRENT ISSUES: 

https://www.youtube.com/playlist?list=PLrNGH0EcC2he6LH-DQs0AgmLYO9YZkg--

INTERMEDIATE ACCOUNTING: 

https://www.youtube.com/playlist?list=PLrNGH0EcC2hfGqpV2YNICO0pvmIwmNTrB