FLORIDA ATLANTIC UNIVERSITY®
Robert Pinsker

Robert Pinsker

Daszkal Bolton Professor of Accounting -- Professor
School of Accounting

Areas of Expertise: Cybersecurity, IT Governance, XBRL

Office: Barry Kaye Hall - Room 131 (Boca Raton)

Education

  • PhD (2002) Accounting, Financial Accounting and Reporting, University of South Florida
  • MA (1995) Financial Accounting, Northern Illinois University
  • BA (1993) Accounting, Michigan State University

Certifications

  • Certified Public Accountant #28161

Research Interests

  • Auditor attitudes, cybersecurity, investor belief revision, qualitative materiality, social media, XBRL

Intellectual Contributions

  • Demek, Kristina; Giunta, Brian; Pinsker, Robert. (2024). Bridging the Gap in Talent: A Framework for Interdisciplinary Research on Autism Spectrum Disorder Persons in Accounting and Information Systems, International Journal of Accounting Information Systems, 55, Article: 100712
  • van Beest, Ferdy; Pinsker, Robert. (2024). Measuring novice auditor orientation and its impact on judgment, Managerial Auditing Journal, 39(3), 217-237
  • Sloop-Frost, Tracie; He, Chris; Nam, Jiwon; Pinsker, Robert. (2023). The Impact of CEO IT Ability on Bank Loan Terms, Journal of Information Systems, 37(1), 7-37
  • Pinsker, Robert; et al, with 150+ co-authors, . (2023). The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?, Issues in Accounting Education, 38(4), 81-108
  • He, Chris; Li, Tianpei; Pinsker, Robert. (2023). Firm-Level Pay Disparity and Breach Risk, Journal of Information Systems, 37(3), 11-32
  • Pitre, Terence; Pinsker, Robert; Daigle, Ronny; Zhang, James. (2023). #Twitter: Examining the Impact of Earnings Format Choice and Rehashing Prior Positive Information on Market Prices, Journal of Information Systems, 37(2), 1-20
  • Pinsker, Robert; Taylor, Eileen. (2023). Leveling the Playing Field: How Assurance Mitigates the Negative Effect of Unfamiliarity Among Nonprofessional Investors, Emerald Publishing Limited, 26, 79-101
  • Haislip, Jacob; Lim, Jee-Hae; Pinsker, Robert. (2021). The Impact of Executives' IT Expertise on Reported Data Security Breaches, Information Systems Research, 32(2), 318-334
  • Mousa, Rania; Pinsker, Robert. (2020). A Case Study of XBRL Implementation and Development at the Federal Deposit Insurance Corporation (FDIC), Qualitative Research in Accounting and Management, 17(2), 263-291
  • He, Chris; Sloop-Frost, Tracie; Pinsker, Robert. (2020). The Impact of Reported Cybersecurity Breaches on Firm Innovation, Journal of Information Systems, 34(2), 187-209
  • Haislip, Jacob; Karim, Khondkar; Lin, Karen; Pinsker, Robert. (2020). The Influences of CEO IT Expertise and Board-Level Technology Committees on Form 8-K Disclosure Timeliness, Journal of Information Systems, 34(2), 167-185
  • Vincent, Nishani; Pinsker, Robert. (2020). IT Risk Management: Interrelationships Based on Strategy Implementation, International Journal of Accounting and Information Management, 28(3), 533-575
  • Vincent, N.E.; Higgs, Julia; Pinsker, Robert. (2019). Board and management-level factors affecting the maturity of IT risk management practices, Journal of Information Systems, 33(3), 117-135
  • Smith, T.; Higgs, Julia; Pinsker, Robert. (2019). Do Auditors Price Breach Risk in Their Audit Fees?, Journal of Information Systems, 33(2), 177-204
  • Xu, Howard; Guo, Savannah; Haislip, Jacob; Pinsker, Robert. (2019). Earnings Management in Firms with Data Security Breaches, Journal of Information Systems, 33(3), 267-284
  • Karim, Khondar; Lin, Jinrong; Pinsker, Robert; Zhu, Hongwei. (2019). Using Linguistics to Mine Unstructured Data from FASB Exposure Drafts, Journal of Information Systems, 33(1), 67-83
  • Farewell, Stephanie; Hao, Lizhong; Kashyap, Vinod; Pinsker, Robert. (2017). A Field Study Examining the Indian Ministry of Corporate Affairs XBRL Implementation, Journal of Information Systems, 31(1), 103-117
  • Vincent, Nishani; Higgs, Julia; Pinsker, Robert. (2017). IT Governance and the Maturity of IT Risk Management Practices, Journal of Information Systems, 31(1), 59-77
  • Pennington, Robin; Schafer, Jennifer; Pinsker, Robert. (2017). Do Auditor Advocacy Attitudes Impede Auditor Objectivity, Journal of Accounting, Auditing and Finance, 32(1), 136-151
  • Holder, Anthony; Karim, Khondkar; Lin, Karen; Pinsker, Robert. (2016). Do Material Weaknesses in Information Technology-Related Internal Controls Affect Firms' 8-K Filing Timeliness and Compliance?, International Journal of Accounting Information Systems, 22, 26-43
  • Pinsker, Robert; Felden, Carsten. (2016). Professional Role and Normative Pressure: The Case of Voluntary XBRL Adoption in Germany, Journal of Emerging Technologies in Accounting, 13(1), 95-118
  • Higgs, Julia; Pinsker, Robert; Smith, Thomas; Young, George. (2016). The Relationship Between Board-Level Technology Committees and Reported Security Breaches, Journal of Information Systems, 30(3), 79-98
  • Farewell, Stephanie; Pinsker, Robert. (2015). Does Assurance on XBRL-Derived Financial Statements Impact the Decisions of Nonprofessional Investors?, Management Accounting Quarterly, 16(3)
  • Pennington, Robin; Schafer, Jennifer; Pinsker, Robert. (2015). What Happens to Judgement Quality when Accountants Change Roles within their Firm?, The Tax Stringer
  • Pitre, Terence; Daigle, Ronald; Pinsker, Robert. (2015). The Impact of Order Effects on Nonprofessional Investors' Belief Revision When Presented a Long Information Set of Mixed Directional Disclosures in an Experimental Market Setting, Accounting Horizons, 29(2), 313-326
  • Karim, K.; Pinsker, Robert; Robin, Ashok. (2013). Firm Size and the Voluntary Disclosure of Nonfinancial Information by Private versus Public Firm Managers, Managerial Auditing Journal, 28(9), 866-892
  • Janvrin, Diane; Pinsker, Robert; Mascha, Maureen. (2013). XBRL-Enabled, Spreadsheet or PDF? Factors Influencing Exclusive User Choice of Reporting Technology, Journal of Information Systems, 27(2), 35-50
  • Karim, K.; Pinsker, Robert. (2012). Do Firms Comply with the Shorter 8-K Reporting Deadlines? Initial Evidence on the Effectiveness of the SEC's 2004 Current Report Rule, Review of Pacific Basin Financial Markets and Policies, 15(1), 13 pages
  • Karim, K.; Pinsker, Robert. (2012). Does Increased Regulation and Legislation Improve the 8-K Reporting Behavior of Firms?, Advances in Quantitative Analysis of Finance and Accounting, 10(1), 31-61
  • Karim, K.; Pinsker, Robert. (2011). Has Form 8-K Reporting Become Timeier Post-Regulation Fair Disclosure and the Sarbanes-oxley Act? Initial Evidence, Research in Accounting Regulation, 23(2), 167-171
  • Pinsker, Robert. (2011). Primacy or Recency? A Study of Order Effects When Non-professional Investors are Provided a Long Series of Disclosures, Behavioral Research in Accounting, 23(1), 161-183
  • Judge, W.; Li, S.; Pinsker, Robert. (2010). National Adoption of International Accounting Standards: An Institutional Perspective, Corporate Governance: An International Review, 18(3), 161-174
  • Pinsker, Robert; Pitre, T.; Daigle, R.. (2009). An Investigation of Nonprofessional Investors' Qualitative Materiality Judgments Incorporating SEC listed vs. Non-listed Events, Journal of Accounting and Public Policy, 28(5), 446-465
  • Pinsker, Robert; Wheeler, P.. (2009). Nonprofessional Investors' Perceptions of the Efficiency and Effectiveness of XBRL-enabled Financial Statement Analysis and of Firms Providing XBRL-formatted Information, International Journal of Disclosure and Governance, 6(3, special XBRL issue), 241-261
  • Guithues Amrhein, D.; Farewell, S.; Pinsker, Robert. (2009). REA and XBRL GL: Synergies for the 21st Century Information System, International Journal of Digital Accounting Research, 9, 127-152
  • Pinsker, Robert; Wheeler, P.. (2009). The Effects of Expanded Independent Assurance on the Use of Firm-Initiated Disclosures by Investors with Limited Business Knowledge, Journal of Information Systems, 23(1), 25-49
  • Pinsker, Robert; Pennington, R.; Kahle Schafer, J.. (2009). The Influence of Roles, Advocacy Attitudes, and Adaption to the Accounting Decision Environment, Behavioral Research in Accounting, 21(2), 91-112
  • Pinsker, Robert. (2008). An Empirical Examination of Competing Theories to Explain Real-Time Business Reporting Technology Adoption Intentions Using XBRL as the Example Technology., International Journal of Digital Accounting Research, 8(14), 81-96
  • Pinsker, Robert; Li, S.. (2008). Costs and Benefits of XBRL Adoption: Early Evidence., Communications of the ACM, 51(3), 47-50
  • Pinsker, Robert. (2007). Long Series of Information and Non-Professional Investors' Belief Revision., Behavioral Research in Accounting, 19, 197-214
  • Pinsker, Robert. (2007). XBRL as a Continuous Disclosure Reporting Technology., Springer, Verlag, Berlin and Heidelberg, 73-98
  • Gara, S.; Karim, K.; Pinsker, Robert. (2005). Benefits of XML Implementation for Tax Filing and Compliance., The CPA Journal, 75(12), 66-88
  • Kahle, J.; Pinsker, Robert; Pennington, R.. (2005). Belief Revision in Accounting: A Literature Review of the Belief-Adjustment Model., Advances in Accounting Behavioral Research, 8, 1-40
  • Li, S.; Pinsker, Robert. (2005). Modeling RBRT Adoption and its Effects on Cost of Capital., International Journal of Accounting Information Systems, 6, 196-215
  • Pinsker, Robert; Gara, S.; Karim, K.. (2005). XBRL Usage: A Socio-Economic Perspective., Review of Business Information Systems, 9(4), 59-72
  • Farewell, S.; Pinsker, Robert. (2005). XBRL and Financial Information Assurance Services, The CPA Journal, 75(5), 68-69
  • Palmer, K.; Ziegenfuss, D.; Pinsker, Robert. (2004). International Knowledge, Skills, and Abilities Required of Auditors: Evidence from Recent Competency Studies., Managerial Auditing Journal, 19(7), 889-96
  • Pinsker, Robert. (2004). Teaching XBRL to Graduate Business Students: A Hands-on Approach., The Journal of STEM Education, 5(1 & 2), 1-13
  • Pinsker, Robert. (2003). XBRL Awareness in Auditing: A Sleeping Giant., Managerial Auditing Journal, 18(9), 732-6
  • MoreLess
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