Professor of Accounting · Litigation economist and consultant · Financial regulations expert
Mikhail Pevzner
PhD, CPA (Maryland)
A business-school professor, higher-education leader, and expert consultant in accounting, auditing, finance, and economics. I provide valuation and economic-damages estimation for corporate litigation, have contributed economic analyses to SEC rulemaking, and have published more than forty peer-reviewed publications.
Ernst & Young Chair in Accounting, The University of Baltimore · Ph.D., Washington University in St. Louis
- The University of Baltimore
- U.S. Securities & Exchange Commission
- FINRA
- Georgetown University
- EmployStats
Profile
About
My research, consulting, and regulatory-policy interests lie in financial accounting, auditing, valuation, financial statement analysis, and financial regulation. I have been an accounting faculty member in business-school academia since completing my Ph.D. in Business Administration at Washington University's Olin School of Business in 2007.
In addition to holding a tenured full professorship at The University of Baltimore, I teach in the MBA and graduate programs at the Merrick School of Business, and I have held part-time adjunct appointments at Georgetown University's McDonough School of Business and Virginia Tech's MBA program.
I developed substantial financial-regulatory expertise through three appointments at the U.S. Securities and Exchange Commission — most recently as an expert financial economist in its Division of Economic and Risk Analysis, through early 2026 — and a sabbatical at FINRA. I also serve as a part-time contract economist with EmployStats, an economic-litigation consulting firm based in Texas.
Academic appointments
Federal & regulatory service
Intellectual Contributions
Research & publications
- Empirical capital-markets research
- Empirical auditing
- Corporate disclosure
- International accounting & finance
Peer-reviewed journal articles
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Selected working papers
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Policy comment letters, book chapters, and a white paper round out the record — the full list is in the curriculum vitae.
Contributions to policy & practice
Beyond academic journals, my work informs standard-setting and professional practice. I have authored and co-authored numerous comment letters on behalf of the Auditing Section of the American Accounting Association — addressing PCAOB and SEC proposals on auditor independence, audit-committee disclosure, and audit quality — and written for practitioner outlets such as Strategic Finance.
Litigation & regulatory consulting
Where financial expertise meets litigation strategy
I help attorneys resolve disputes involving business valuation, economic damages, financial reporting, executive compensation, and complex accounting issues. I work with counsel to value businesses, quantify damages, evaluate financial evidence, identify weaknesses in opposing expert opinions, and explain complex financial issues clearly to judges, juries, mediators, and arbitrators.
How I help counsel
- Value closely held businesses and ownership interests
- Quantify lost profits and economic damages
- Analyze executive and equity compensation — RSUs, stock options, and other equity-based awards
- Evaluate financial statements, accounting records, and complex corporate-finance issues
- Review and rebut opposing expert reports
- Prepare expert reports and support counsel through depositions, mediation, arbitration, and trial
Litigation consulting
I work with attorneys throughout every stage of a case — from early case assessment and discovery strategy through expert reports, rebuttal analyses, depositions, mediation, arbitration, and trial. My work combines business valuation, economic damages, financial analysis, executive compensation, and accounting expertise to help counsel build well-supported, persuasive financial arguments. Engaging a financial expert early often strengthens discovery, sharpens case strategy, and identifies critical issues before expert-report deadlines.
Securities & regulatory consulting
After many years as an accounting professor and researcher, I served as an Expert Financial Economist in the SEC's Division of Economic and Risk Analysis, an Academic Fellow in the SEC's Office of the Chief Accountant, and a Visiting Economist at FINRA. In those roles, I evaluated the economic implications of regulations affecting financial reporting, auditing, corporate governance, broker-dealers, investment advisers, and capital markets.
That experience gives me a practical understanding of how the SEC, PCAOB, and FINRA develop, interpret, and apply the regulations governing public companies. It lets me assist counsel in matters involving accounting and auditing standards, financial reporting, corporate governance, disclosure practices, securities regulation, and the economic consequences of regulatory decisions.
A distinctive perspective
My background combines SEC and FINRA regulatory experience, CPA credentials, public accounting experience, academic research, and litigation consulting. Together, these let me analyze financial disputes from multiple perspectives — regulatory, accounting, valuation, and economic — and deliver opinions that are analytically rigorous, well-supported, and clearly communicated.
Lectures & Talks
Speaking
I welcome invitations to lecture and present — to academic audiences, professional groups, and students. Recent and ongoing work includes:
- Research presentations — including a Research Dialogues talk on trust and financial markets.
- Open-access teaching series — video lecture courses in Auditing, Advanced Auditing, Government Accounting, Financial-Statement Analysis, and Intermediate Accounting.
- Guest lectures & panels — available for seminars, professional development, and expert panels.
Writing & commentary
Blog posts
- Is There an Optimal Number of Public Companies? (Part 1)Substack ↗
- Is There an Optimal Number of Public Companies? (Part 2)Substack ↗
- Private Offerings, Public Influence: What Went Wrong in the Lopez Case?LinkedIn ↗
- AI Is Transformative — But Not Intelligent (Yet)LinkedIn ↗
- Should You Do an MBA (or Not)?LinkedIn ↗
- Labor Dislocation and the Role of Universities in UpskillingLinkedIn ↗
Get in touch
Contact
For consulting inquiries, speaking invitations, or academic correspondence.