简介

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. He joined the Merage faculty in fall 2005 after serving as Department Chair and Harry B. Carlson-KPMG Peat Marwick Research Professor of Accounting at the University of Iowa’s Tipple College of Business. Earlier, Professor Pincus was a member of the faculty at the Olin School of Washington University in St. Louis and at Penn State University’s Altoona Campus. He has also been a visiting professor at Stanford University and UC Berkeley's Haas School of Business. Prior to his academic career, Professor Pincus was a staff accountant at Arthur Carroll & Co., CPAs in Philadelphia and at Price Waterhouse in Pittsburgh.