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.
February 3rd 10-11:30am