Morton Pincus

5.0k total citations · 3 hit papers
47 papers, 3.7k citations indexed

About

Morton Pincus is a scholar working on Accounting, Strategy and Management and Finance. According to data from OpenAlex, Morton Pincus has authored 47 papers receiving a total of 3.7k indexed citations (citations by other indexed papers that have themselves been cited), including 46 papers in Accounting, 24 papers in Strategy and Management and 12 papers in Finance. Recurrent topics in Morton Pincus's work include Auditing, Earnings Management, Governance (41 papers), Financial Reporting and Valuation Research (24 papers) and Corporate Taxation and Avoidance (19 papers). Morton Pincus is often cited by papers focused on Auditing, Earnings Management, Governance (41 papers), Financial Reporting and Valuation Research (24 papers) and Corporate Taxation and Avoidance (19 papers). Morton Pincus collaborates with scholars based in United States, China and Hong Kong. Morton Pincus's co-authors include Sonja O. Rego, John D. Phillips, Hollis Ashbaugh, Shivaram Rajgopal, Daniel W. Collins, Hong Xie, Haidan Li, Mohan Venkatachalam, Hollis Ashbaugh Skaife and Brad A. Badertscher and has published in prestigious journals such as Journal of Accounting and Economics, Journal of Accounting Research and The Accounting Review.

In The Last Decade

Morton Pincus

45 papers receiving 3.3k citations

Hit Papers

align trajectories

What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

Equity Valuation and Negative Earnings: The Role of Book Value of Equity

1999 551 citations Daniel W. Collins, Morton Pincus et al. The Accounting Review profile →
Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

2001 544 citations Morton Pincus et al. Journal of Accounting Research profile →
Earnings Management: New Evidence Based on Deferred Tax Expense

2003 502 citations John D. Phillips, Morton Pincus et al. The Accounting Review profile →

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name	h						Papers	Cites
Morton Pincus United States	25	3.5k	1.8k	1.0k	741	186	47	3.7k
Ellen Engel United States	16	2.8k 0.8×	1.2k 0.7×	921 0.9×	437 0.6×	194 1.0×	22	3.0k
Rodrigo Verdi United States	8	2.9k 0.8×	1.5k 0.8×	1.0k 1.0×	333 0.4×	252 1.4×	11	3.1k
Rebecca N. Hann United States	19	2.5k 0.7×	1.1k 0.6×	894 0.9×	417 0.6×	148 0.8×	36	2.7k
Sara B. Moeller United States	11	2.6k 0.7×	931 0.5×	1.1k 1.0×	775 1.0×	103 0.6×	16	2.9k
K. Ramesh United States	20	2.4k 0.7×	974 0.5×	1.5k 1.4×	422 0.6×	163 0.9×	36	2.7k
Holger Daske Germany	17	3.7k 1.1×	2.1k 1.1×	1.2k 1.1×	280 0.4×	399 2.1×	30	4.0k
Omesh Kini United States	24	2.7k 0.8×	760 0.4×	1.1k 1.1×	779 1.1×	63 0.3×	59	2.9k
Raynolde Pereira United States	24	2.5k 0.7×	1.1k 0.6×	842 0.8×	353 0.5×	146 0.8×	47	2.7k
Kenneth M. Gaver United States	12	2.0k 0.6×	1.1k 0.6×	638 0.6×	329 0.4×	123 0.7×	18	2.2k
Mary Harris Stanford United States	16	2.1k 0.6×	1.1k 0.6×	830 0.8×	263 0.4×	196 1.1×	25	2.3k

Countries citing papers authored by Morton Pincus

Since Specialization

Citations

This map shows the geographic impact of Morton Pincus's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Morton Pincus with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Morton Pincus more than expected).

Fields of papers citing papers by Morton Pincus

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Morton Pincus. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Morton Pincus. The network helps show where Morton Pincus may publish in the future.

Co-authorship network of co-authors of Morton Pincus

This figure shows the co-authorship network connecting the top 25 collaborators of Morton Pincus. A scholar is included among the top collaborators of Morton Pincus based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Morton Pincus. Morton Pincus is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

Pincus, Morton, et al.. (2024). Do Client Managers Strategically Manage Earnings in Response to Auditors’ Quantitative Materiality Threshold Disclosures?. Accounting Horizons. 39(1). 221–240.

Camacho‐Miñano, María‐del‐Mar, et al.. (2023). Are key audit matter disclosures useful in assessing the financial distress level of a client firm?. The British Accounting Review. 56(2). 101200–101200. 31 indexed citations

Liu, Alfred Z., Morton Pincus, & Sean Xin Xu. (2023). Enterprise system implementation and cash flow volatility. Contemporary Accounting Research. 40(3). 1937–1965. 4 indexed citations

Liu, Alfred Z., Morton Pincus, & Sean Xin Xu. (2023). Enterprise System Implementation and Cash Flow Volatility. SSRN Electronic Journal. 2 indexed citations

Pincus, Morton, et al.. (2020). Did Accrual Earnings Management Decline and Real Earnings Management Increase Post-SOX? A Re-examination and Replication. SSRN Electronic Journal. 2 indexed citations

Pincus, Morton, et al.. (2013). Mispricing of Book-Tax Differences and the Trading Behavior of Short Sellers and Insiders. The Accounting Review. 89(2). 511–543. 62 indexed citations

Gleason, Cristi A., Morton Pincus, & Sonja O. Rego. (2011). Consequences of Material Weaknesses in Tax-Related Internal Controls for Financial Reporting and Earnings Management. SSRN Electronic Journal. 12 indexed citations

Badertscher, Brad A., John D. Phillips, Morton Pincus, & Sonja O. Rego. (2009). Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?. The Accounting Review. 84(1). 63–97. 136 indexed citations

Li, Haidan, Morton Pincus, & Sonja O. Rego. (2008). Market Reaction to Events Surrounding the Sarbanes‐Oxley Act of 2002 and Earnings Management. The Journal of Law and Economics. 51(1). 111–134. 242 indexed citations

10.

Phillips, John D., Morton Pincus, & Sonja O. Rego. (2003). Earnings Management: New Evidence Based on Deferred Tax Expense. The Accounting Review. 78(2). 491–521. 502 indexed citations breakdown →

11.

Pincus, Morton & Shivaram Rajgopal. (2002). The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms. The Accounting Review. 77(1). 127–160. 220 indexed citations

12.

Skaife, Hollis Ashbaugh & Morton Pincus. (2001). Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings. SSRN Electronic Journal. 130 indexed citations

13.

Phillips, John D., Morton Pincus, & Sonja O. Rego. (2001). Earnings Management: New Evidence Based On Deferred Tax Expense. SSRN Electronic Journal. 156 indexed citations

14.

Collins, Daniel W., Morton Pincus, & Hong Xie. (1999). Equity Valuation and Negative Earnings: The Role of Book Value of Equity. SSRN Electronic Journal. 56 indexed citations

15.

Pincus, Morton. (1998). Stock Price Effects of the Allowance of LIFO for Tax Purposes. SSRN Electronic Journal. 2 indexed citations

16.

Park, Chul W. & Morton Pincus. (1997). Internal Versus External Equity Funding Sources and Earnings Response Coefficients. SSRN Electronic Journal. 10 indexed citations

17.

Collins, Daniel W., Morton Pincus, & Hong Xie. (1996). Equity Valuation and Negative Earnings. SSRN Electronic Journal. 20 indexed citations

18.

Pincus, Morton. (1993). Accounting Methods and Differential Stock Market Response to the Announcement of Earnings. Journal of Accounting Auditing & Finance. 8(3). 221–246. 11 indexed citations

19.

Pincus, Morton. (1983). Information Characteristics of Earnings Announcements and Stock Market Behavior. Journal of Accounting Research. 21(1). 155–155. 64 indexed citations

20.

Pincus, Morton. (1982). Information characteristics of accounting earnings announcements and stock market behavior : empirical tests. University Microfilms International eBooks. 1 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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