Morton Pincus
Dean’s Professor of Accounting, UCI Paul Merage School of Business


Washington University, St. Lous, MO
Ph.D., Accounting 1982

Temple University, Philadelphia, PA
M.A., Economics, 1970
B.S., Accounting 1968

Mort Pincus’s research is in the general area of financial accounting and reporting.  His recent work focuses on various aspects of earnings management (i.e., cooking the books), and documents a number of important findings, including:  earnings management being a likely factor driving stock market mispricing of accounting adjustments (a.k.a. “accruals”) internationally; the Sarbanes-Oxley Act being expected to constrain accrual-based earnings management; and firms restating earnings had managed their earnings upwards by trading-off the net present value of tax benefits against the expected costs of being detected as an earnings manager.

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February 3rd 10-11:30am