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Mikhail B. Pevzner, Ph.D.


 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

  • Topics in empirical financial accounting and auditing research: Voluntary disclosure, conservatism, debt contracts, real earnings management, financial analysts, audit fees, audit quality, determinants of stock liquidity

 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, State of Minnesota (Inactive)

Intellectual Contributions

Peer reviewed PUBLISHED research articles:

·Hackenbrack, K., Jenkins, N., & Pevzner, M. (2010). Relevant but delayed information in negotiated audit fees. Forthcoming: Auditing: Journal of Practice and Theory.          

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.

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 

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

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).

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

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

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

Krishnan, G., Pevzner, M., & 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

 

            PUBLISHED COMMENT LETTERS:

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

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.

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 Rotation, Current Issues in Auditing, 6(1), C15-C27.

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

 

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

 

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

 

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.

 

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 .

 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

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


Working Papers 

Aier, JK, L. Chen and M. Pevzner (2012). Directors’ fiduciary duties and accounting conservatism. 4th round resubmission: Journal of Accounting Research

Gupta, M., M. Pevzner, and C. Seethamraju (2012).  Firms’ Inventory choices during the Great Recession of 2007-09. Working Paper. 

Pevzner, M., S. Radhakrishnan, and C. Seethamraju (2013). Analysts’ long-horizon earnings forecast optimism and macroeconomic forecast optimism. Working Paper. 

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