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Mort Pincus
  • Title: Dean’s Professor of Accounting, Director of MPAc Program
  • Office Phone: 949.824.4062
  • Fax: 949.725.2812
  • Office Location: SB2 427
  • Email:
  • Key Research/Interest Areas:
    • Relation between accounting information and capital market variables, including the pricing of accruals in international capital markets
    • Earnings management
    • Sarbanes-Oxley Act and Earnings Management
    • Usefulness of book-tax differences in detecting earnings management
    • Accounting method choice
  • Education:

    • PhD, Washington University (St. Louis)
    • MA, Temple University
    • BS, Temple University


Brief Bio

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.


Professor Pincus serves on the Editorial Board of The Accounting Review, and has been an ad hoc reviewer for more than 15 academic journals.  In 2007, he completed his three-year term as Vice President for Publications and a member of the Executive Committee of the American Accounting Association.  He has previously chaired or served as a member of several AAA committees.  

Selected Honors

  • Dean's Professor, University of California, Irvine (2006- )
  • Harry B. Carlson-KPMG Peat Marwick Research Professor, University of Iowa (2002-05)
  • Lloyd J. and Thelma W. Palmer Distinguished Faculty Fellow, University of Iowa (2000-02)

Selected Publications

  • B. Badertscher, J. Phillips, M. Pincus, S. Rego, "Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not To Conform?" The Accounting Review 84 (January 2009): forthcoming.
  • H. Li, M. Pincus, S. Rego, "Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and     Earnings Management," Journal of Law & Economics 51 (February 2008): 111-134.
  • M. Pincus, S. Rajgopal, M. Venkatachalam, "The Accruals Anomaly: International Evidence," The Accounting Review 82 (January 2007): 169-203.
  • J. Phillips, M. Pincus, S. Rego, H. Wan, "Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities," The Journal of the American Taxation Association 26 (Supplement 2004): 43-66.
  • Download complete list of selected publications