Mikhail B. Pevzner
Associate Professor
Accounting
The University of Baltimore
United States of America
Biography
Professor Pevzner has joined the University of Baltimore's Merrick School of Business as an Associate Professor and EY Faculty Chair in August 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 2014-14 and 2014-16 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 12 research articles in the Journal of Accounting Research, Journal of Financial Economics, Contemporary Accounting Research, Journal of Financial and Quantitative Analysis, Auditing: Journal of Practice and Theory, Accounting Horizons, Journal of Accounting and Public Policy, International Journal of Accounting, Auditing, and Performance Evaluation, and in the Strategic Finance Magazine. Since 2011 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). 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.
Research Interest
empirical capital markets/empirical auditing research
Publications
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Abernathy, J., Hackenbrack, K., Joe, J., Pevzner, M. B., Wu, Y., & . (2015). Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements. 9(1),
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Gaynor, G., Morse, J. N., & Pevzner, M. B. (2015). Crowdfunding: What the SEC’s Proposed New Rules Could Mean for CFOs and Potential “Unsophisticated†Investors?. Strategic Finance.
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Pevzner, M. B., & Gaynor, G. (2016). The Impact of Internal Control Weaknesses on Firms’ Cash Policies. International Journal of Accounting, Auditing & Performance Evaluation.
