Morton Pincus

University of California, Irvine

Professor of Accounting

Paul Merage School of Business

Irvine, CA 92697-3125

United States

  • University of California, Irvine

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    • Tel: 949-824-4062
    • Fax: 949-725-2812
SCHOLARLY PAPERS

25

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21,321

SSRN CITATIONS
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Top 6,003

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203

CROSSREF CITATIONS

73

Scholarly Papers (25)

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1.

Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management

Downloads 3,766 ( 5,154)
Citation 87

Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management

Number of pages: 36 Posted: 05 Dec 2003
Haidan Li, Morton Pincus and Sonja O. Rego
Santa Clara University - Leavey School of Business, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 3,766 (5,053)
Citation 87

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Sarbanes-Oxley, earnings management, event study

Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management

Journal of Law and Economics, February 2008
Posted: 26 Oct 2006
Haidan Li, Morton Pincus and Sonja O. Rego
Santa Clara University - Leavey School of Business, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

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Sarbanes-Oxley, earnings management, event study

2.

Earnings Management: New Evidence Based on Deferred Tax Expense

Downloads 3,234 ( 6,625)

Earnings Management: New Evidence Based on Deferred Tax Expense

Number of pages: 44 Posted: 18 Jul 2001
John D. Phillips, Morton Pincus and Sonja O. Rego
University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 3,234 (6,504)
Citation 27

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earnings management, deferred tax expense, accruals

Earnings Management: New Evidence Based on Deferred Tax Expense

Posted: 12 Feb 2003
John D. Phillips, Morton Pincus and Sonja O. Rego
University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

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earnings management, deferred tax expense, accruals

3.

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

Downloads 2,651 ( 8,976)

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

Number of pages: 50 Posted: 19 May 2001
Hollis Ashbaugh Skaife and Morton Pincus
Graduate School of Management, UC-Davis and University of California, Irvine
Downloads 2,651 (8,824)
Citation 26

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International Accounting Standards, IAS, Analyst Earnings Forecasts

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

Posted: 31 Aug 2001
Hollis Ashbaugh Skaife and Morton Pincus
Graduate School of Management, UC-Davis and University of California, Irvine

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International Accounting Standards; IAS; Analyst earnings forecasts

4.

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Downloads 1,679 (18,598)

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Number of pages: 45 Posted: 21 Oct 2003
John D. Phillips, Morton Pincus, Sonja O. Rego, Huishan Wan and Huishan Wan
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Nebraska at Lincoln - School of AccountancyUniversity of Iowa - Department of Accounting
Downloads 1,679 (18,260)
Citation 9

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earnings management, deferred taxes, valuation allowance account

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Journal of the American Taxation Association, 2004
Posted: 18 Oct 2008
John D. Phillips, Morton Pincus, Sonja O. Rego, Huishan Wan and Huishan Wan
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Nebraska at Lincoln - School of AccountancyUniversity of Iowa - Department of Accounting

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Deferred tax liabilities, Deferred tax expense, Earnings management

5.

The Accrual Anomaly: International Evidence

Downloads 1,611 (19,795)

The Accrual Anomaly: International Evidence

Number of pages: 41 Posted: 18 Apr 2003
Morton Pincus, Shivaram Rajgopal and Mohan Venkatachalam
University of California, Irvine, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 1,611 (19,454)
Citation 43

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The Accrual Anomaly: International Evidence

Accounting Review, 2006
Posted: 08 May 2006
Morton Pincus, Shivaram Rajgopal and Mohan Venkatachalam
University of California, Irvine, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business

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accrual anomaly, operating cash flows, total and abnormal accruals, international accounting

6.

Evidence on Motivations for Downward Earnings Management

Number of pages: 51 Posted: 03 Aug 2006 Last Revised: 15 May 2014
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,176 (31,630)
Citation 4

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Earnings management, restatements, book-tax differences, book-tax conformity

7.

Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Downloads 1,168 (31,995)
Citation 25

Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Number of pages: 55 Posted: 28 Jun 2007 Last Revised: 15 May 2014
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,168 (31,511)
Citation 25

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Earnings management, earnings restatements, book-tax differences, deferred tax expense, current tax expense

Earnings Management Strategies and the Trade-Off Between Tax Benefits and Detection Risk: To Conform or not to Conform?

Accounting Review, 2009
Posted: 18 Oct 2008
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

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earnings management, earnings restatements, book-tax differences, deferred tax expense, current tax expense

8.

Tax Implications of Earnings Management Activities: Evidence from Restatements

Number of pages: 50 Posted: 13 Mar 2006
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,143 (32,951)
Citation 9

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Earnings management, book-tax differences, earnings restatements, deferred tax expense, current tax expense

9.

The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms

Downloads 1,082 (35,617)

The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms

Number of pages: 55 Posted: 26 Aug 1999
Shivaram Rajgopal and Morton Pincus
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California, Irvine
Downloads 1,082 (35,098)
Citation 13

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The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms

Posted: 04 Oct 2001
Morton Pincus and Shivaram Rajgopal
University of California, Irvine and Columbia University - Columbia Business School, Accounting, Business Law & Taxation

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Hedging; Derivatives; Income smoothing; Abnormal or discretionary accruals; Oil and gas firms

10.

Book-Tax Differences, Uncertainty about Fundamentals and Information Quality, and Cost of Capital

Number of pages: 53 Posted: 16 Jul 2008 Last Revised: 18 May 2020
Dan S. Dhaliwal, Hye Seung (Grace) Lee, Morton Pincus and Logan B. Steele
University of Arizona - Department of Accounting (deceased), Fordham University - Gabelli School of Business, University of California, Irvine and Oregon State University
Downloads 927 (44,300)
Citation 9

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Variability of book-tax differences, innate characteristics, information uncertainty

11.

Are Key Audit Matter Disclosures Useful in Assessing the Financial Distress Level of a Firm?

Forthcoming in The British Accounting Review
Number of pages: 58 Posted: 08 Feb 2021 Last Revised: 23 Mar 2023
Maria‐del‐Mar Camacho‐Miñano, Nora Muñoz-Izquierdo, Morton Pincus and Patricia Wellmeyer
Universidad Complutense de Madrid (UCM) - Faculty of Economics and Business Administration, Universidad Complutense de Madrid (UCM) - Colegio Universitario de Estudios Financieros (CUNEF), University of California, Irvine and UC Irvine/The Paul Merage School of Business
Downloads 722 (62,186)
Citation 9

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12.

Internal Versus External Equity Funding Sources and Earnings Response Coefficients

Number of pages: 34 Posted: 23 Jul 1997
Chul W. Park and Morton Pincus
The University of Hong Kong - School of Business and University of California, Irvine
Downloads 649 (71,357)
Citation 2

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13.

Did Accrual Earnings Management Decline and Real Earnings Management Increase Post-SOX? A Re-Examination Over an Extended Post-SOX Period and A Closer Look at REM-AEM Substitution

Forthcoming at Journal of Financial Reporting
Number of pages: 47 Posted: 06 Nov 2020 Last Revised: 31 May 2022
Morton Pincus, Shijia Wu and Jasper Hwang
University of California, Irvine, The Chinese University of Hong Kong, Shenzhen - School of Management and Economics and KPMG
Downloads 366 (141,711)
Citation 2

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accrual-based and real earnings management, SOX, re-examinations

14.

The Stock Market Reaction to the Allowance of Lifo for Tax Purposes

Number of pages: 40 Posted: 31 Jul 1995
Morton Pincus
University of California, Irvine
Downloads 337 (154,960)

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15.

Taxable Income and Firm Risk

The Journal of the American Taxation Association: Vol. 39, No. 1, pp. 1-24, Spring 2017
Number of pages: 51 Posted: 01 Mar 2013 Last Revised: 24 May 2017
Dan S. Dhaliwal, Morton Pincus, Hye Seung (Grace) Lee and Logan B. Steele
University of Arizona - Department of Accounting (deceased), University of California, Irvine, Fordham University - Gabelli School of Business and Oregon State University
Downloads 334 (156,433)
Citation 5

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Earnings Predictability, Firm Risk, Taxable Income, Book-Tax Differences

16.

IT Environment Quality and Effectiveness of Controls Over the Tax Function and Income Tax Avoidance

Number of pages: 51 Posted: 08 Aug 2015
Sabrina Chi, Morton Pincus, Jaclyn Prentice and Vernon J. Richardson
CSU Fullerton, University of California, Irvine, University of Central Oklahoma and University of Arkansas at Fayetteville
Downloads 235 (223,990)
Citation 1

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Information technology, material weaknesses, accounting for income taxes, tax avoidance

17.

Enhancing and Updating Cohen, Dey, and Lys’s (2008) Methodological Framework to Re-Examine the Relation between Accrual-Based and Real Earnings Management After SOX

Forthcoming at Journal of Financial Reporting
Number of pages: 17 Posted: 06 Jun 2022
Morton Pincus and Shijia Wu
University of California, Irvine and The Chinese University of Hong Kong, Shenzhen - School of Management and Economics
Downloads 96 (464,537)

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accrual-based and real earnings management, SOX, re-examinations

18.

Do Client Managers Strategically Manage Earnings in Response to Auditors’ Quantitative Materiality Threshold Disclosures and are they Successful?

Number of pages: 61 Posted: 12 Aug 2021 Last Revised: 17 Jul 2023
Patricia Wellmeyer, Morton Pincus and Lijie Yao
UC Irvine/The Paul Merage School of Business, University of California, Irvine and Beijing Jiaotong University
Downloads 93 (474,254)

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Expanded auditor reporting, materiality disclosures, qualitative vs. quantitative materiality judgments, accruals earnings management, real earnings management

19.

Enterprise System Implementation and Cash Flow Volatility

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 13 Mar 2023 Last Revised: 15 May 2023
Alfred Z. Liu, Morton Pincus and Sean Xu
McMaster University, University of California, Irvine and Tsinghua University - School of Economics & Management
Downloads 52 (649,371)

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operating cash flow volatility, enterprise systems, risk management

20.

Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management

Posted: 23 Nov 2009 Last Revised: 12 Jul 2016
Cristi A. Gleason, Morton Pincus and Sonja O. Rego
University of Iowa - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

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Tax, earnings management, internal control weakness, SOX

21.

Equity Valuation and Negative Earnings: The Role of Book Value of Equity

Posted: 26 Jan 1999
Daniel W. Collins, Morton Pincus and Hong Xie
University of Iowa - Department of Accounting, University of California, Irvine and University of Kentucky - Von Allmen School of Accountancy

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22.

Abnormal Profitability and Investment, and Their Links to Return-Earnings Relations

Posted: 13 Jul 1998
Chul W. Park and Morton Pincus
The University of Hong Kong - School of Business and University of California, Irvine

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23.

Equity Valuation and Negative Earnings

Posted: 09 Jul 1998
Daniel W. Collins, Morton Pincus and Hong Xie
University of Iowa - Department of Accounting, University of California, Irvine and University of Kentucky - Von Allmen School of Accountancy

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24.

Stock Price Behavior Associated with Post 1974-75 Lifo Adoptions Announced at Alternative Disclosure Times

JOURNAL OF ACCOUNTING, AUDITING, AND FINANCE, Vol 11, No 4, Fall 1996
Posted: 17 Apr 1998
Morton Pincus and Charles E. Wasley
University of California, Irvine and Simon School, University of Rochester

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25.

Stock Price Effects of the Allowance of Lifo for Tax Purposes

Journal of Accounting and Economics, Vol 23, No 3, December 1997
Posted: 14 Mar 1998
Morton Pincus
University of California, Irvine

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