Faculty/Staff

Carl Pacini

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

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 Florida 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 Florida 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.

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  • 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.