Matthew Pinnuck

Professor Matthew Pinnuck serves as Professor of Financial Accounting in the Department of Accounting, Faculty of Business and Economics at the University of Melbourne. He earned his PhD and Bachelor's Degree with Honours from the University of Melbourne. Before pursuing his academic career, Pinnuck spent several years working in the audit division of KPMG. At the University of Melbourne, he teaches financial accounting subjects to both undergraduate and postgraduate students. His research focuses on critical areas within financial accounting, including the behavior of firms responding to missing key earnings benchmarks, the behavior and performance of fund managers, the quality and comparability of reported earnings, and the reliability of greenhouse gas emissions reporting. Pinnuck is an established expert in financial accounting and the Australian audit market, maintaining over two decades of research output in these domains.

Pinnuck has produced a substantial body of scholarly work, with 32 publications and over 1,677 citations documented on ResearchGate. Notable publications include 'Profits Versus Losses: Does Reporting an Accounting Loss Act as a Heuristic Trigger to Exercise the Abandonment Option and Divest Employees?' (The Accounting Review, 2007); 'The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme' (2015); 'Is Financial Reporting Still Useful? Australian Evidence' (2019); 'Who Pays Attention to Sustainability Reports and Why? Evidence from Google Search Activity' (2022); and 'Why Did the Big Four Get So Large? Evidence from Australia' (2025). Additional significant works encompass 'The Evolution of Audit Market Structure and the Emergence of the Big 4: Evidence from Australia' (2014), 'Auditor Style and Financial Statement Comparability' (2014), and 'Earnings Management: The Role of Economics and Ethics on Managers' Decision Making' (2016). His contributions extend to examining auditor styles, firm financing decisions influenced by profit-loss heuristics, media coverage of earnings announcements, and the role of financial reporting in global financial crises. In recognition of his teaching, Pinnuck received the Commerce Students' Society's Teachers Award in 2021. His research has advanced understanding of earnings management, sustainability disclosures, and audit market dynamics, influencing academic discourse in accounting.

Professional Email: mpinnuck@unimelb.edu.au