Mendoza Directory

Faculty & Research

Photo of MichaelH.Morris

Michael H. Morris

Professor

BIO

Michael Morris teaches accountancy courses in the undergraduate program at the Mendoza College of Business. His areas of research include quantitative methods, cost accounting, and managerial accounting. He is a member of the American Institute of Certified Public Accountants, the Institute of Management Accountants, and the American Accounting Association. Morris serves the Accountancy Department as the faculty director of the Master of Science in Accountancy programs.

AREAS OF EXPERTISE

EDUCATION

TEACHING

  • Decision Processes in Accounting

PUBLICATIONS

"The Relevance of the Principal Residence Gain Exclusion,"  Tax Notes, 121, November10, 2008, 684-691.

"Multi-Entity Partnering in Accounting Education: Narrowing the Gap Between the Profession and Academia," (with O. Whitfield Broome),  Advances in Accounting Education: Teaching and Curriculum Innovations, 7, 2005, 81 - 107.

"Back to the Future: Implementing a Broad Economic, Inquiry-Based Approach to Accounting Education," (with Thomas J. Frecka, Ramachandran Ramanan),  Journal of Education for Business , November, 2004, 69 -74.

"Tax Changes and Retirement Planning," (with William D. Terando),  Taxes-The Tax Magazine, March, 2000, 45-57.

"A Reexamination of the Tax Motivation for Closed-End Discounts," (with Kevin Scanlon),  Jourtnal of Accounting, Auditing and Finance, April (2nd Quarter/Spring), 1996, 323-332.

"Capital Gain Realization by Investment Funds and the Associated Tax Costs," (with Kevin Scanlon),  Advances in Financial Planning and Forecasting, 5, 1994, 35-45.

"Capital Structure and Tax Status: New Evidence From IPOs," (with Kevin Scanlon, Robert Miller),  Journal of Accounting, Auditing and Finance, April (2nd Quarter/Spring), 1994, 197-210.

"Differences in the COMPUSTAT and Expanded Value Line Databases and the Potential Impact on Empirical Research," (with Beth B Kern),  The Accounting Review, January (1st Quarter/Winter), 1994, 274-284.

"Capital Gain Taxation, Turnover by Investment Fund Managers and the Projected Shareholder Costs," (with Kevin Scanlon),  Research in Financial Services: Private and Public Policy, 5, 1993, 77-94.

"Taxes and Firm Size: The Effect of Tax Legislation During the 1980s," (with Beth B Kern),  Journal of the American Taxation Association, April (2nd Quarter/Spring), 1992, 80-96.

"College Costs and the Relief Provided by Residential Real Estate,"  The Journal of the American Taxation Association, October (4th Quarter/Autumn), 1989, 114-126.

"Consistency Exceptions: Materiality Judgments and Audit Firm Structure," (with William D Nichols),  The Accounting Review, April (2nd Quarter/Spring), 1988, 237-254.

"The First Year of Safe Harbor Leasing Activity: A Look Back at Objectives and Results," (with James L Wittenbach),  Advances in Taxation, October (4th Quarter/Autumn), 1987, 131-152.

"The Relevance of Reported Inflation-Adjusted Earnings Measures in the Security Valuation Process," (with Bill D McDonald),  Journal of Business Research, October (4th Quarter/Autumn), 1986, 411-422.

"Income Averaging Benefits From Income Growth: The Gradual Elimination of an Inequity," (with Bill D McDonald),  Public Finance Quarterly, April (2nd Quarter/Spring), 1986, 199-208.

"The Statistical Validity of the Ratio Method in Financial Analysis: An Empirical Examination: A Reply," (with Bill D McDonald),  Journal of Business Finance and Accounting, January (1st Quarter/Winter), 1986, 633-635.

"A Comparative Cost Analysis of Recent Tax Depreciation Changes,"  The Engineering Economist, July (3rd Quarter/Summer), 1985, 347-362.

"The Functional Specification of Financial Ratios," (with Bill D McDonald),  Accounting and Business Research, July (3rd Quarter/Summer), 1985, 223-228.

"Capitalization of Interest Costs: Security Price Reaction to SFAS No. 34 Disclosures," (with Bill D McDonald, William D Nichols),  Review of Business and Economic Research, April (2nd Quarter/Spring), 1985, 78-88.

"Multiproduct C_V_P Analysis and Uncertainty: A Linear Programming Approach," (with Robert E Miller),  Journal of Business Finance and Accounting, January (1st Quarter/Winter), 1985, 495-505.

"Historical Cost and Specific Inflation-Adjusted Financial Ratio Comparisons," (with Donald Ricketts),  The Mid-Atlantic Journal of Business, July (3rd Quarter/Summer), 1984, 29-40.

"Pension Accounting and the Balance Sheet: The Potential Effect of the FASB's Preliminary Views," (with William D Nichols),  Journal of Accounting Auditing and Finance, July (3rd Quarter/Summer), 1984, 293-305.

"The Relevance of SFAS 33 Inflation Accounting Disclosures in the Adjustment of Stock Prices to Inflation," (with Bill D McDonald),  The Accounting Review, July (3rd Quarter/Summer), 1984, 432-446.

"The Election to Capitalize Carrying Charges Following ERTA and TEFRA," (with William D Nichols),  The Journal of the American Taxation Association, April (2nd Quarter/Spring), 1984, 60-67.

"The Relevance of Inflation-Adjusted Accounting in the Assessment of Systematic Risk," (with Donald Ricketts),  Review of Business and Economic Research, April (2nd Quarter/Spring), 1984, 90-101.

"The Statistical Validity of the Ratio Method in Financial Analysis: An Empirical Examination," (with Bill D McDonald),  Journal of Business Finance and Accounting, April (2nd Quarter/Spring), 1984, 89-97.

"Capitalization of Interest, Materiality Judgement Divergence and Users' Information Needs," (with William D Nichols, James W Pattillo),  Journal of Business Finance and Accounting, January (1st Quarter/Winter), 1984, 547-555.

"Income Growth and Income Averaging: An Analysis of Eligibility and Resultant Tax Savings," (with Bill D McDonald),  The Tax Executive, January (1st Quarter/Winter), 1984, 149-155.

"Considerations Driving Interest Rate Assumption Changes," (with William D Nichols, Gregory R Niehaus),  Financial Analysts Journal, November, 1983, 13-15.

"The Existence of Heteroscedasticity and Its Effect on Estimates of the Market Model Parameters," (with Bill D McDonald),  The Journal of Financial Research, July (3rd Quarter/Summer), 1983, 115-126.

"The Materiality Principle: Problems and Possible Solutions," (with William D Nichols, James W Pattillo),  Corporate Accounting, July (3rd Quarter/Summer), 1983, 44-51.

"Accounting for Pensions: A Controversial Future," (with William D Nichols),  The Michigan CPA, April (2nd Quarter/Spring), 1983, 23-25.

"Asset Pricing and Financial Reporting with Changing Prices," (with Bill D McDonald),  Journal of Business Finance and Accounting, October (4th Quarter/Autumn), 1982, 383-395.

"The Rate of Return Assumption: Insights from the New FASB Statement No. 36 Disclosures," (with William D Nichols),  Financial Analysts Journal, October (4th Quarter/Autumn), 1982, 10-15.

"The Decision to Expense Certain Capital Expenditures: 'Carrot' or 'Lemon' for the Small Business," (with William D Nichols),  Journal of Small Business Management, July (3rd Quarter/Summer), 1982, 54-61.

"Energy Property: When to Expense Carry Charges and/or Take the Property Expense Deductions," (with William D Nichols),  Taxes-The Tax Magazine, June, 1982, 467-472.

"Replacement Cost: The Past, Present and Future,"  The Michigan CPA, November, 1980, 53-56.

"The History of the Abacus,"  The Woman CPA, July (3rd Quarter/Summer), 1977, 23-24.

Book Articles and Chapters

Should the Scuba Business Dive into the Expansion, (with Andrew Crowe), AICPA Instructor Case Book (1998).