University of Baltimore Faculty Profile
PEER REVIEWED PUBLISHED RESEARCH ARTICLES ):
(1) Felix, R., S. Mansi, and M. Pevzner (2024). Audit Committee–CEO Political Dissimilarity and Financial Reporting Quality. Journal of Accounting and Public Policy, May-June 2024.
(2) Felix, R., Khavis, J., and M. Pevzner (2024). The effects of Local Newspaper Closures on Nonprofits Executive Compensation. Journal of Accounting and Public Policy, January 2024. SSRN version
(3) McKenna, F., Pevzner, M., Sheneman A., and T. Zach (2023). “Corruption in the Auditor Inspection Process: The Case of KPMG and the PCAOB”. Issues in Accounting Education, 38(2), 155-175
(4) Chang, Y., A. Duru, Y. Fan, C. Pirinski, and M. Pevzner (2022). Terrorism Activities and Long-Term Management Earnings Forecasts. Journal of Accounting and Public Policy, 41(3), 1-22
(5) Felix, R., M. Pevzner and M. Zhao (2021). Cultural Diversity of Audit Committees and Firms’ Financial Reporting Quality. Accounting Horizons, 35 (3): 143–159
(6) Chi, W., L. Lisic, L. Myers, M. Pevzner and T. Siedel (2022). Does Visibility of an Engagement Partner’s Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients? Accounting Horizons, 36(2), 19-45
(7) Pevzner, M., Radhakrishnan, S., and C. Seethamraju (2022). Macroeconomic Outlook Optimism and Analysts’ Four-Quarter-Ahead Quarterly Earnings Forecast Optimism. Forthcoming, Asian-Pacific Journal of Accounting and Economics.
(8) Kim, JB, M. Pevzner and X. Xin (2019). Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership . Journal of International Business Studies, 50(1), 83-110. Available on SSRN at:http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2807691
(9) Golden, J., R. Mashruwala, and M. Pevzner (2020). Labor Heterogeneity and Asymetric Cost Behavior: An extension. Management Accounting Research, 46 .
(10) Knechel, RM, N. Mintchik, M. Pevzner, and U. Velury (2019). The effects of generalized trust and civic cooperation on the Big N presence and audit fees across the globe . Auditing: Journal of Practice and Theory, 38(1), 193-219 Available on SSRN at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2815180
(11) Chi, W., L. Lisic, L. Myers, M. Pevzner and T. Siedel (2019). The Consequences of Providing Low Quality Audits on Audit Partner Level. Journal of International Accounting Research, 18(3), 63-82
(12) Felix, R., G. Gaynor, M. Pevzner and J. Williams (2017).Societal Trust and the Economic Behavior of Non-Profit Organizations
Advances in Accounting 39, 21-31 , Available on SSRN at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2799466
(13) Pevzner, M., F. Xie, and X. Xin (2015). When FirmsTalk, Do Investors Listen? The Role of Trust in Stock Market Reactions toCorporate Earnings Announcements. Journal of Financial Economics, July 2015.; SSRN Version: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2144835
(14) Pevzner, M. and G. Gaynor (2016). The Impact of Internal Control Weaknesses on Firms’ Cash Policies . International Journal of Accounting, Auditing and Performance Evaluation, 12(4), 396-421.
(15) Kitching, K., R. Mashruwala, and M. Pevzner (2016). Culture and cost-behavior: a cross-country study. The International Journal of Accounting, 51(3), 402-417.
(16) Aier, JK, L. Chen and M. Pevzner (2014). Debtholders’ Demand for Conservatism: Evidence from Changes in Directors Fiduciary Duties. Journal of Accounting Research 52(5), 993-1027 (lead article); SSRN Version
(17) Hackenbrack, K., Jenkins, N., & Pevzner, M. (2014). Relevant but delayed information in negotiated audit fee. Auditing: Journal of Practice and Theory, 33(4), 95-117; SSRN Version: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1668983
(18) 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; 2016 AJPT Best Paper Award
SSRN Version: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2040754
(19) 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).
(20) 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
(21) Gopalan, R., Kadan, O., & Pevzner, M. (2012). Asset Liquidity and Stock Liquidity. Journal of Financial and Quantitative Analysis, 47(2),333-364
SSRN Version: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1362074
(22) Chi, W., Lisic, L., & Pevzner, M. (2011). Is Enhanced Audit Quality Associated with Greater Real Earnings Management? Accounting Horizons, 25(2), 315-335.
(23) 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
SSRN version: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=817510
(24) 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).
SELECTED WORKING PAPERS
(1) Matkaluk, L., N. Newton, M. Pevzner, and A. Zimmerman (2024). The role of international experience in audit partners’ careers. SSRN link: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4121802
(2) Matkaluk, L., N. Newton, M. Pevzner, and A. Zimmerman (2024). The effect of audit partner national office experience on audit and career outcomes.
(3) McKenna, F., Pevzner, M., Sheneman A., and T. Zach (2020). McKenna, F., Pevzner, M., Sheneman A., and T. Zach (2020). Economic Consequences of Auditor Reputation Loss: Evidence from the Audit Inspection Scandal.
(4) McKenna, F., Pevzner, M., Sheneman A., and T. Zach (2022). “Deconstructing PCAOB: Anatomy of Failure ?” Also available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4227295 .