Mikhail Pevzner

University of Baltimore - Merrick School of Business

Associate Professor, Ernst and Young Chair in Accounting

1420 N. Charles St.

Baltimore, MD 21201-5779

United States

SCHOLARLY PAPERS

23

DOWNLOADS
Rank 4,096

SSRN RANKINGS

Top 4,096

in Total Papers Downloads

9,581

CITATIONS
Rank 10,127

SSRN RANKINGS

Top 10,127

in Total Papers Citations

77

Scholarly Papers (23)

1.

Audit Quality: Insights from the Academic Literature

Auditing: A Journal of Practice & Theory, 32(1), February 2013
Number of pages: 68 Posted: 17 Apr 2012 Last Revised: 27 May 2014
University of Florida - Fisher School of Accounting, Bentley University, University of Baltimore - Merrick School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Delaware - Accounting & MIS
Downloads 4,071 (2,128)
Citation 4

Abstract:

Loading...

Audit Quality, Auditing, PCAOB Synthesis

2.
Downloads 913 ( 24,559)
Citation 13

Asset Liquidity, and Stock Liquidity

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 51 Posted: 22 Mar 2009 Last Revised: 22 Dec 2010
Radhakrishnan Gopalan, Ohad Kadan and Mikhail Pevzner
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis - John M. Olin Business School and University of Baltimore - Merrick School of Business
Downloads 414 (68,794)
Citation 1

Abstract:

Loading...

Stock Liquidity, Asset Liquidity, Managerial Decisions

Managerial Decisions, Asset Liquidity, and Stock Liquidity

Number of pages: 47 Posted: 14 Jul 2008 Last Revised: 18 Mar 2009
Radhakrishnan Gopalan, Ohad Kadan and Mikhail Pevzner
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis - John M. Olin Business School and University of Baltimore - Merrick School of Business
Downloads 274 (109,973)

Abstract:

Loading...

Managerial Decisions, Asset Liquidity, and Stock Liquidity

EFA 2009 Bergen Meetings Paper
Number of pages: 43 Posted: 16 Feb 2009
Radhakrishnan Gopalan, Ohad Kadan and Mikhail Pevzner
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis - John M. Olin Business School and University of Baltimore - Merrick School of Business
Downloads 225 (134,594)

Abstract:

Loading...

Stock Liquidity, Asset Liquidity, Investment, Financing, Payout

3.

When Firms Talk, Do Investors Listen? The Role of Trust in Stock Market Reactions to Corporate Earnings Announcements

Journal of Financial Economics, 117(1), 190-223
Number of pages: 72 Posted: 12 Sep 2012 Last Revised: 13 Jun 2015
Mikhail Pevzner, Fei Xie and Xiangang Xin
University of Baltimore - Merrick School of Business, University of Delaware - Lerner College of Business and Economics and City University of Hong Kong
Downloads 748 (32,433)
Citation 17

Abstract:

Loading...

Culture, Trust, Investor Reaction, Corporate Earnings Announcement, Investor Protection, Disclosure Requirements, Education, Information Asymmetry

4.

Is Enhanced Audit Quality Associated with Greater Real Earnings Management?

Accounting Horizons, Vol. 25, Issue 2, pp. 315–335, 2011
Number of pages: 46 Posted: 04 Aug 2011 Last Revised: 18 Feb 2013
Wuchun Chi, Ling Lei Lisic and Mikhail Pevzner
National Chengchi University (NCCU) - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business and University of Baltimore - Merrick School of Business
Downloads 713 (34,592)
Citation 1

Abstract:

Loading...

real earnings management, audit quality, industry expertise, auditor tenure, audit fees

5.

The Implications of Absorption Cost Accounting and Production Decisions for Future Firm Performance and Valuation

Contemporary Accounting Research, 27(3), Fall 2010
Number of pages: 46 Posted: 02 Oct 2005 Last Revised: 08 Sep 2010
Mahendra Gupta, Chandra Seethamraju and Mikhail Pevzner
Washington University, St. Louis, Franklin Templeton Investments and University of Baltimore - Merrick School of Business
Downloads 568 (46,865)
Citation 1

Abstract:

Loading...

Inventory, Overproduction, Analyst Forecasts, Real Earnings Management

6.

Management Earnings Forecasts, Information Asymmetry, and Liquidity: An Empirical Investigation

Number of pages: 64 Posted: 25 Jun 2007
Mikhail Pevzner
University of Baltimore - Merrick School of Business
Downloads 545 (49,347)
Citation 5

Abstract:

Loading...

managment earnings forecast, information assymetry, liquidity

7.

Relevant but Delayed Information in Negotiated Audit Fees

Auditing: A Journal of Practice & Theory, 33(4), 95-117
Number of pages: 41 Posted: 31 Aug 2010 Last Revised: 01 Dec 2014
Vanderbilt University - Accounting, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Baltimore - Merrick School of Business
Downloads 465 (60,487)
Citation 4

Abstract:

Loading...

Audit fees, disclosure, private information, idiosyncratic risk

8.

The Consequences of Providing Lower Quality Audits at the Engagement Partner Level

Journal of International Accounting Research (Forthcoming)
Number of pages: 46 Posted: 01 Feb 2015 Last Revised: 07 Mar 2019
National Chengchi University (NCCU) - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Baltimore - Merrick School of Business and Brigham Young University
Downloads 220 (138,001)

Abstract:

Loading...

engagement partners, reputational consequences, restatements

9.

Societal Trust and the Economic Behavior of Non-Profit Organizations

Advances in Accounting, Volume 39, pp. 21-31, December 2017, DOI: 10.1016/j.adiac.2017.09.003
Number of pages: 42 Posted: 23 Jun 2016 Last Revised: 05 Apr 2018
University of Baltimore, University of Baltimore, University of Baltimore - Merrick School of Business and University of Baltimore
Downloads 194 (155,372)
Citation 1

Abstract:

Loading...

Trust, Non-Profit Organizations, Opportunistic Spending, Administrative Expense

10.

Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership

Forthcoming in Journal of International Business Studies
Number of pages: 40 Posted: 12 Jul 2016 Last Revised: 05 May 2018
Jeong-Bon Kim, Mikhail Pevzner and Xiangang Xin
City University of Hong Kong, University of Baltimore - Merrick School of Business and City University of Hong Kong
Downloads 190 (158,315)
Citation 2

Abstract:

Loading...

Foreign Institutional Investors, Auditor Choice, Information Environment

11.

Debtholders' Demand for Conservatism: Evidence from Changes in Directors' Fiduciary Duties

Journal of Accounting Research, Forthcoming
Number of pages: 49 Posted: 02 May 2012 Last Revised: 20 Sep 2014
JK Aier, Long Chen and Mikhail Pevzner
George Mason University, George Mason University - Department of Accounting and University of Baltimore - Merrick School of Business
Downloads 185 (162,214)
Citation 2

Abstract:

Loading...

Conservatism, fiduciary duties, near insolvency, board governance

12.

Informativeness of Discretionary Disclosures of Goodwill Slack

Number of pages: 44 Posted: 21 Jul 2015 Last Revised: 01 Oct 2016
Nicole Thorne Jenkins, Mikhail Pevzner and Suning Zhang
University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, University of Baltimore - Merrick School of Business and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 173 (172,229)

Abstract:

Loading...

goodwill, impairment, disclosure

13.

The Effects of Generalized Trust and Civic Cooperation on the Big N Presence and Audit Fees Across the Globe

Auditing: A Journal of Practice & Theory, 38(1), 193-219, February 2019
Number of pages: 60 Posted: 29 Jul 2016 Last Revised: 23 Mar 2019
University of Florida - Fisher School of Accounting, University of Cincinnati - Department of Accounting, University of Baltimore - Merrick School of Business and University of Delaware - Accounting & MIS
Downloads 165 (179,409)
Citation 1

Abstract:

Loading...

trust, audit, civic cooperation

14.

Abnormal Stock Performance of Late Filing Firms: Additional Investigation

Number of pages: 51 Posted: 15 Jun 2008
Mikhail Pevzner
University of Baltimore - Merrick School of Business
Downloads 139 (206,812)

Abstract:

Loading...

Late filings, 10-K, abnormal stock performance, restatement, delisting

15.

Why Do Certain Engagement Partners Exhibit a Pattern of Poor Audit Quality? The Impact of Partner Workloads and Client Fee Pressures

Number of pages: 49 Posted: 08 Sep 2017 Last Revised: 20 Mar 2019
National Chengchi University (NCCU) - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Baltimore - Merrick School of Business and Brigham Young University
Downloads 131 (216,978)

Abstract:

Loading...

audit quality, engagement partners, financial statement misstatements, partner workloads, audit fee pressure

16.

Analysts’ Long-Horizon Earnings Forecast Properties and Long-Horizon Macroeconomic Forecast Optimism

Number of pages: 46 Posted: 10 Mar 2016
University of Baltimore - Merrick School of Business, JSOM, University of Texas at Dallas and Franklin Templeton Investments
Downloads 95 (272,698)

Abstract:

Loading...

17.

The Impact of Internal Control Weaknesses on Firms’ Cash Policies

International Journal of Accounting, Auditing, and Performance Evaluation, 12(4), 396-421
Number of pages: 36 Posted: 15 Jun 2013 Last Revised: 23 Sep 2016
Mikhail Pevzner and Gregory Gaynor
University of Baltimore - Merrick School of Business and University of Baltimore
Downloads 66 (338,158)

Abstract:

Loading...

18.

The Effects of Trade Secret Protections on Financial Reporting Opacity: Evidence from a Natural Experiment

Posted: 13 Jul 2016 Last Revised: 29 May 2017
Feng Guo, Vikram K. Nanda and Mikhail Pevzner
Iowa State University - Department of Accounting and Finance, University of Texas at Dallas - School of Management - Department of Finance & Managerial Economics and University of Baltimore - Merrick School of Business

Abstract:

Loading...

trade secrets, financial reporting opacity

19.

Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties

Journal of Accounting Research, Vol. 52, No. 5, 2014
Posted: 16 Nov 2014
JK Aier, Long Chen and Mikhail Pevzner
George Mason University, George Mason University - Department of Accounting and University of Baltimore - Merrick School of Business

Abstract:

Loading...

Conservatism, fiduciary duties, near insolvency, board governance

20.

Culture and Cost Stickiness: A Cross-Country Study

International Journal of Accounting, 51(3), 402-417
Posted: 16 Jan 2014 Last Revised: 11 Apr 2017
Karen A. Kitching, Raj Mashruwala and Mikhail Pevzner
George Mason University, University of Calgary and University of Baltimore - Merrick School of Business

Abstract:

Loading...

culture, cost behavior, cost stickiness

21.

Pro Forma Disclosures, Audit Fees, and Auditor Resignations

Journal of Accounting and Public Policy, Vol. 31, No. 3, 2012
Posted: 13 Oct 2010 Last Revised: 12 Jul 2014
Long Chen, Gopal V. Krishnan and Mikhail Pevzner
George Mason University - Department of Accounting, Bentley University and University of Baltimore - Merrick School of Business

Abstract:

Loading...

Sarbanes-Oxley Act, Regulation G, Audit Fees, Auditor Resignations, Non-GAAP earnings

22.

Conditional Accounting Conservatism and Future Negative Surprises: An Empirical Investigation

Journal of Accounting and Public Policy, Vol. 29, No. 4, July-August 2010
Posted: 20 Aug 2009 Last Revised: 09 Sep 2010
Bong Hwan Kim and Mikhail Pevzner
Seoul National University and University of Baltimore - Merrick School of Business

Abstract:

Loading...

conservatism, future negative surprises, equity markets

23.

How do Auditors View Managers' Voluntary Disclosure Strategy? The Effect of Earnings Guidance on Audit Fees

Journal of Accounting and Public Policy, Forthcoming
Posted: 01 Apr 2009 Last Revised: 19 Sep 2011
Gopal V. Krishnan, Mikhail Pevzner and Partha Sengupta
Bentley University, University of Baltimore - Merrick School of Business and Government of the United States of America - Office of the Comptroller of the Currency (OCC)

Abstract:

Loading...

Audit fees, Management Earnings forecasts, Litigation Risk, Fraud Risk