Faculty/Staff

Carl Pacini

Professor
cpacini@usf.edu
Campus: St. Petersburg
Room: LPH 319C
Phone: 727-873-4268

Carl Pacini is an accounting professor in the Lynn Pippenger School of Accountancy on the St. Petersburg campus. He takes a hands-on approach to accounting, giving students a better idea of the jobs that exist beyond the Big Four public accounting firms. He has brought in as guest speakers representatives from the FBI, IRS and the °®ÎÛ´«Ã½ Office of the Attorney General.

Pacini has taught at USF since 2012 and specializes in auditor liability, financial services regulation and forensic accounting. He is a Certified Public Accountant and well-published author who has written or co-authored more than 80 peer-reviewed publications. He also co-authored a textbook, "The Essentials of Forensic Accounting," and is a member of numerous professional organizations, including the American Accounting Association, the Association of Certified Fraud Examiners and the Institute for Fraud Prevention.

He earned a PhD from °®ÎÛ´«Ã½ State University and a Juris Doctor degree from the University of Notre Dame.

Teaching

  • ACG 4684- Fraud Examinations
  • ACG 6686- Fraud Examinations

Research

  • Stowell, N.F., Pacini, C., Schmidt, M.K. and Wadlinger, N. (2020). Senior health care fraud under investigation. Journal of Financial Crime, Vol. ahead-of-print No. ahead-of-print.
  • Stowell, N.F., Pacini, C., Schmidt, M.K., Wadlinger, N., and Crain, J. (2020). Investigating Healthcare Fraud: Its Scope, Applicable Laws, and Regulations. William & Mary Business Law Review, 11(2), 479-527.
  • Reinstein, A., Pacini, C.J. & Green, B. (2020). Examining the current legal environment facing the public accounting profession: Recommendations for a consistent U.S. policy. Journal of Accounting, Auditing and Finance, 35(1), 3-25.
  • Peltier-Rivest, D. & Pacini, C.J. (2019). Detecting counterfeit pharmaceutical drugs: A multi-stakeholder forensic accounting strategy. Journal of Financial Crime, 26(4), 1027-1047.
  • Pacini, C.J., Hopwood, W., Young, G. & Crain, J. (2019). The role of shell entities in fraud and other financial crimes. Managerial Auditing Journal, 34(3), 247-267.

view more

  • Wadlinger, N., Pacini, C., Stowell, N.F., Hopwood, W. & Sinclair, D. (2018). Domestic asset tracing and recovery of hidden assets and the spoils of financial crime. St. Mary's Law Journal, 49(3), 608-663.
  • Pacini, C.J. & Wadlinger, N. (2018). How shell entities and lack of ownership transparency facilitate tax evasion and modern policy responses to these problems. Marquette Law Review, 102(1), 111-166.
  • Stowell, N.F., Sinclair, D., Johanson, E., Pacini, C.J, & Kearns, G.S. (2017). Wills, asset protection trusts, and financial crime. Journal of Forensic & Investigative Accounting, 9(1), 585-605.
  • Stowell, N.F., Johanson, E. & Pacini, C.J. (2017). The use of wills and asset protection trusts in fraud and other financial crimes. Drake Law Review, 65(2), 509-554.
  • Pacini, C.J., Hopwood, W. & Sinclair, D. (2016). Domestic asset tracing: Identifying, locating, and freezing stolen and hidden assets. Journal of Forensic Accounting Research, 1(1), 42-65.
  • Hopwood, W., Pacini, C.J. & Young, G. (2014). Fighting discovery abuse in litigation. Journal of Forensic & Investigative Accounting, 6(2), 52-80.
  • Stowell, N.F., Pacini, C.J., Schmidt, M.K. & Keller, K. (2014). Mortgage Fraud: Schemes, red flags, and responses. Journal of Forensic & Investigative Accounting, 6(2), 225-259.
  • Stunda, R. & Pacini, C.J. (2013). The shareholder wealth effects of auditor changes and auditor opinions: Does a difference exist in a pre-sox versus post-sox environment?. Academy of Accounting and Financial Studies Journal, 1(1), 39-54.
  • Barker, K., Pacini, C.J. & Sinason, D. (2012). The foreign corrupt practices act: A law worth revisiting. Review of Business, 32(2), 44-57.
  • Gaver, J., Paterson, J. & Pacini, C.J. (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.
  • Pacini, C.J., 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.
  • Pacini, C.J. (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.
  • Pacini, C.J., 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 & Investigative Accounting, 3(3), 46-67.
  • Sinason, D. & Pacini, C.J. (2011). Internal auditor's responsibilities under the foreign corrupt practices act. Internal Auditing, 26(6), 16-25.
  • Pacini, C.J. & Barker, K. (2010). The fair credit reporting act: Responsibilities of auditors, forensic accountants, and investigators. The CPA Journal, LXXX, 12, 60-63.
  • Dee, C., Hillison, W. & Pacini, C.J. (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.