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

  • University of Baltimore - Merrick School of Business

SCHOLARLY PAPERS

31

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282

CROSSREF CITATIONS

85

Scholarly Papers (31)

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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
Warren Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori Shefchik Bhaskar and Uma Velury
University of Auckland Business School, 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 6,857 (1,768)
Citation 33

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Audit Quality, Auditing, PCAOB Synthesis

2.

Asset Liquidity, and Stock Liquidity

Downloads 1,049 (35,774)
Citation 32

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 469 (101,607)
Citation 3

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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 313 (160,730)
Citation 2

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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 267 (189,731)

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Stock Liquidity, Asset Liquidity, Investment, Financing, Payout

3.

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 Tech - Pamplin College of Business and University of Baltimore - Merrick School of Business
Downloads 946 (41,442)
Citation 10

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

4.

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 874 (46,185)
Citation 37

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

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 618 (73,085)
Citation 1

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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 594 (76,808)
Citation 6

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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
Karl Hackenbrack, Nicole Thorne Jenkins and Mikhail Pevzner
Vanderbilt University - Accounting, University of Virginia - McIntire School of Commerce and University of Baltimore - Merrick School of Business
Downloads 543 (85,898)
Citation 12

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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 18 (3): 63-82 (2019)
Number of pages: 46 Posted: 01 Feb 2015 Last Revised: 08 Dec 2019
Wuchun Chi, Ling Lei Lisic, Linda A. Myers, Mikhail Pevzner and Timothy A. Seidel
National Chengchi University (NCCU) - Department of Accounting, Virginia Tech - 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 283 (179,809)
Citation 7

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engagement partners, reputational consequences, restatements

9.

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

Journal of International Business Studies 50, 83-110
Number of pages: 51 Posted: 12 Jul 2016 Last Revised: 01 Nov 2022
Jeong-Bon Kim, Mikhail Pevzner and Xiangang Xin
Simon Fraser University, University of Baltimore - Merrick School of Business and City University of Hong Kong
Downloads 266 (191,394)
Citation 22

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Foreign Institutional Investors, Auditor Choice, Information Environment

10.

Does Visibility of an Engagement Partner’s Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?

Number of pages: 70 Posted: 08 Sep 2017 Last Revised: 10 Mar 2021
Wuchun Chi, Ling Lei Lisic, Linda A. Myers, Mikhail Pevzner and Timothy A. Seidel
National Chengchi University (NCCU) - Department of Accounting, Virginia Tech - 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 253 (201,178)

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audit quality, engagement partners, audit partners, audit fee pressure

11.

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
Robert Felix, Gregory Gaynor, Mikhail Pevzner and Jan L. Williams
Catholic University of America (CUA) - Busch School of Business and Economics, University of Baltimore, University of Baltimore - Merrick School of Business and University of Baltimore
Downloads 233 (217,989)
Citation 3

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

12.

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 231 (219,817)
Citation 14

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Conservatism, fiduciary duties, near insolvency, board governance

13.

Terrorism Activities and Long-term Annual Management Forecasts

Journal of Accounting and Public Policy, May 2022, 41(3), 1-22, https://doi.org/10.1016/j.jaccpubpol.2022.106943
Number of pages: 58 Posted: 27 Jan 2020 Last Revised: 19 Aug 2022
Yuyuan Chang, Augustine Duru, Yangyang Fan, Christo A. Pirinsky and Mikhail Pevzner
South China University of Technology, American University - Kogod School of Business, Hong Kong Polytechnic University - School of Accounting and Finance, University of Central Florida and University of Baltimore - Merrick School of Business
Downloads 226 (224,523)
Citation 5

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14.

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: 14 Mar 2021
Warren Robert Knechel, Natalia M. Mintchik, Mikhail Pevzner and Uma Velury
University of Auckland Business School, University of Cincinnati - Department of Accounting, University of Baltimore - Merrick School of Business and University of Delaware - Accounting & MIS
Downloads 222 (228,290)
Citation 2

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trust, audit, civic cooperation

15.

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 Virginia - McIntire School of Commerce, University of Baltimore - Merrick School of Business and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 215 (235,277)

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goodwill, impairment, disclosure

16.

Deconstructing the PCAOB: Using Organizational Economics to Assess the State of a Regulator

Number of pages: 58 Posted: 28 Sep 2022
Francine McKenna, Mikhail Pevzner, Amy Sheneman and Tzachi Zach
affiliation not provided to SSRN, University of Baltimore - Merrick School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 193 (260,829)

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PCAOB, organizational architecture, incentive alignment

17.

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 181 (274,799)

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

18.

Labor Adjustment Costs and Asymmetric Cost Behavior: An Extension

Management Accounting Research, Forthcoming
Number of pages: 39 Posted: 04 Sep 2019
Joanna Golden, Raj Mashruwala and Mikhail Pevzner
University of Memphis - School of Accountancy, University of Calgary - Haskayne School of Business and University of Baltimore - Merrick School of Business
Downloads 154 (315,487)
Citation 2

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reliance on skilled labor, labor adjustment costs, asymmetric cost behavior, cost stickiness

19.

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

Number of pages: 46 Posted: 10 Mar 2016
Mikhail Pevzner, Suresh Radhakrishnan and Chandra Seethamraju
University of Baltimore - Merrick School of Business, JSOM, University of Texas at Dallas and Franklin Templeton Investments
Downloads 118 (387,531)
Citation 1

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20.

The Effects of Local Newspaper Closures on Nonprofits’ Executive Compensation

Number of pages: 44 Posted: 26 Aug 2022
Robert Felix, Joshua Khavis and Mikhail Pevzner
Catholic University of America (CUA) - Busch School of Business and Economics, University at Buffalo, SUNY and University of Baltimore - Merrick School of Business
Downloads 113 (399,846)
Citation 1

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21.

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 107 (415,817)

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22.

The Role of International Experience in Audit Partners’ Careers

Number of pages: 56 Posted: 06 Jun 2022 Last Revised: 13 Sep 2023
Lauren Matkaluk, Nathan J. Newton, Mikhail Pevzner and Ally Zimmerman
Bowling Green State University - Accounting & Management Information Systems, Florida State University, University of Baltimore - Merrick School of Business and Florida State University - Department of Accounting
Downloads 58 (594,746)

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audit partners, international experience, secondments, audit quality, career progression, career outcomes

23.

The Impact of Capping the SALT Deduction on Municipal Bond Pricing

Number of pages: 54 Posted: 10 Dec 2022
Mikhail Pevzner, Alan Reinstein, Matthew Wynter and Tong Yao
University of Baltimore - Merrick School of Business, Wayne State University, Stony Brook University, College of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 48 (647,746)

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municipal bonds, Trump tax cuts, SALT deduction, real estate taxes

24.

The Effect of Audit Partner National Office Experience on Audit and Career Outcomes

Number of pages: 56 Posted: 14 Sep 2023
Lauren Matkaluk, Nathan J. Newton, Mikhail Pevzner and Ally Zimmerman
Bowling Green State University - Accounting & Management Information Systems, Florida State University, University of Baltimore - Merrick School of Business and Florida State University - Department of Accounting
Downloads 9 (964,538)

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audit partners, national office rotations, regulatory experience, partner promotion, audit quality

25.

Cultural Diversity of Audit Committees and Firms’ Financial Reporting Quality

Accounting Horizons
Posted: 25 Mar 2020 Last Revised: 18 Jan 2021
Robert Felix, Mikhail Pevzner, Mengxin Zhao and Mengxin Zhao
Catholic University of America (CUA) - Busch School of Business and Economics, University of Baltimore - Merrick School of Business and Securities and Exchange Commission (SEC)Independent

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Audit Committee, Culture, Diversity, Accounting Quality

26.

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

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trade secrets, financial reporting opacity

27.

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

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Conservatism, fiduciary duties, near insolvency, board governance

28.

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
Georgetown University - Department of Accounting and Business Law, University of Calgary - Haskayne School of Business and University of Baltimore - Merrick School of Business

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culture, cost behavior, cost stickiness

29.

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

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

30.

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

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conservatism, future negative surprises, equity markets

31.

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)

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