College of Business
Opening Minds, Expanding Opportunities.

College of Business
140 7th Avenue South BAY 111
St. Petersburg Florida 33701
Phone: 727-873-4154
Fax: 727-873-4192

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Carl Pacini , Ph.D., CPA*
Associate Professor
Program of Accountancy

Contact Information
Office: PNM 107
Phone: 727-873-4268
Fax: 727-873-4571


Ph.D., Business Administration - Accounting, Florida State University

Juris Doctor, University of Notre Dame

M.B.A., University of Notre Dame

B.A., Economics, LeMoyne College

Recent Publications

Stunda, R., & Pacini, C. (2013). The shareholder wealth effects of auditor changes and auditor opinions: Does a difference exist in a pre-sox versus post-sox environment? Issues in Contemporary Accounting Journal, 1 (1) 39-54. Refereed. Discipline Based.

Barker, K., Pacini, C., & Sinason, D. (2012).  The Foreign Corrupt Practices Act:  A Law Worth Revisiting.  Review of Business 32 (2) 44-57. Refereed. Contribution to Practice.  

Pacini, C. (2012).  The Foreign Corrupt Practices Act:  Taking A Bite Out of Bribery in International Business Transactions.  Fordham Journal of Corporate and Financial Law XVII (2) 545-589. Refereed. Discipline Based.

Pacini, C., Swaleheen, M., & Barker, K.  (2012).  Enhanced Enforcement of the Foreign Corrupt Practices Act:  Improving the Ethics of U.S. Business Practices Abroad.  Research on Professional Responsibility and Ethics in Accounting, 16,  57-91. Refereed. Discipline Based.

Gaver, J., Paterson, J., & Pacini, C. ( 2012).  The Influence of Auditor State Level Legal Liability on Conservative Financial Reporting in the Property-Casualty Insurance Industry.  Auditing:  A Journal of Practice and Theory 31 (3) 95-124. Refereed. Discipline Based.

Pacini, C., Paterson, J., & Ghahramani, S. (2011). The uncertain liability of accountants and other professionals in securities fraud cases: The shifting sands of Central Bank. Journal of Forensic and Investigative Accounting, 3 (3) 46-67. Refereed. Discipline Based.

Sinason, D., & Pacini, C. (2011). Internal Auditors' Responsibilities under the foreign corrupt practices act. Internal Auditing, 26 (6) 16-25. Refereed. Contribution to Practice.

Pacini, C., & Barker, K. (2010). The Fair Credit Reporting Act: Responsibilities of auditors, forensic accountants, and investigators. The CPA Journal, LXXX (12) 60-63. Refereed. Contribution to Practice.

Dee, C., Hillison, W., & Pacini, C. (2010). No news is bad news: Market reaction to reasons given for late filing of form 10-K. Research in Accounting Regulation, 22 (2) 121-127. Refereed. Discipline Based.

Pacini, C., & Borgia, D. (2010). Internal auditors combat fraud. Accounting Research Monthly, 295, pp. 114-123 (in Mandarin Chinese). Refereed. Contribution to Practice.

Placid, R., & Pacini, C. (2009). Tax preparer penalties: What is reasonable for compliance purposes? Practical Tax Strategies, November 2009, 264-270. Refereed. Discipline Based.

Pacini, C., & Placid, R. (2009). The importance of state trade secret laws in deterring trade secret espionage. Buffalo Intellectual Property Law Journal, 7 (1) 101-133. Refereed. Discipline Based.

Cecil, W., Placid, R., & Pacini, C. (2009). Income tax crime and government responses in the United States 1998-2007. Journal of Financial Crime, 16 (1) 97-106. Refereed. Contribution to Practice.

Pacini, C., Placid, R., & Wright-Isak, C. (2008). Fighting economic espionage with state trade secret laws. International Journal of Law and Management, 50 (3) 121-135. Refereed. Discipline Based.

Placid, R., Cecil, W., & Pacini, C. (2008). IRS Enforcement Activities: Past, present, and future. The Tax Advisor, 39 (7) 448-455. Refereed. Contribution to Practice.

Pacini, C., Hillison, W., & Marlett, D. (2008). Board size and firm performance in the property-liability insurance industry. Research in Finance, 24, pp. 249-285. Refereed. Discipline Based.

*Regulated by the State of Florida


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