Mendoza Directory

Faculty & Research

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William D Nichols

Professor
Associate Dean for Faculty and Research

BIO

Bill Nichols is Professor of Accountancy and Associate Dean for Faculty and Research at the Mendoza College of Business. He served the College as its Associate Dean for Graduate Programs from 1995 to 2000. Bill earned his doctorate degree at Florida State University. His teaching and research interests are in financial reporting. He has published numerous articles in accounting and finance journals including the Journal of Financial Economics, Journal of Accounting Research, The Accounting Review, Journal of Accounting, Auditing and Finance, Journal of the American Taxation Association, Journal of Financial Research, The Financial Review, Financial Analysts Journal, Journal of Business Finance and Accounting, and Journal of Business Research.

AREAS OF EXPERTISE

EDUCATION

TEACHING

  • Corporate Financial Reporting
  • Measurement and Disclosure II
  • Sustainability: Accounting and Reporting
  • Sustainability Reporting by Colleges and Universities

PUBLICATIONS

"Characteristics of Master's in Accounting Degree Programs," (with Thomas Frecka, ),  Issues in Accounting Education, May, 2004, 165-188.

"SFAS No. 106 and Benefit Reductions in Employer-Sponsored Retiree Health Care Plans," (with H. Fred Mittelstaedt, Philip R. Regier),  The Accounting Review, October (4th Quarter/Autumn), 1995, 535-556.

"Bad News and Differential Market Reactions to Announcements of Earlier Quarters Versus Fourth-Quarter Earnings," (with Richard R Mendenhall),  Journal of Accounting Research, 1988, 63-86.

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

"Defeasing Discounted Debt: An Economic Analysis," (with Linda Lovata, Kirk Philipich),  Financial Management, April (2nd Quarter/Spring), 1987, 41-45.

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

"Pension Accounting and the Balance Sheet: The Potential Effect of the FASB's Preliminary Views," (with Michael H Morris),  Journal of Accounting, Auditing and Finance, July (3rd Quarter/Summer), 1984, 41-43.

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

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

"Nonstationarity of Beta and Tests of Market Efficiency," (with Bill D McDonald),  Journal of Financial Research, January (1st Quarter/Winter), 1984, 315-322.

"Considerations Driving Interest Rate Assumption Changes," (with Michael H Morris, Greg Niehaus),  Financial Analysts Journal, November, 1983, 13-15.

"Stock Splits and Market Anomalies," (with Bill D McDonald),  The Financial Review, November, 1983, 237-256.

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

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

"Semantics and Capital Market Efficiency,"  Journal of Business Research, March, 1983, 1-20.

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

"Energy Property: When to Expense Carrying Charges and/or take the Property Expense Deduction," (with Michael H Morris),  Taxes--The Tax Magazine, June, 1982, 467-472.

"Security Price Reaction to Occasional Small Stock Dividends,"  The Financial Review, January (1st Quarter/Winter), 1982, 54-62.

"Stock Splits: The Pros and Cons,"  The American Stock Exchange, 1981.

"Unfunded Pension Liabilities and Investor's Perception of Risk," (with Robert S. Kemp, Jr., Bill D McDonald),  Issues in Unfunded Pension Liabilities, 1981, 35-61.

"Assimilating Earnings and Split Information--Is the Capital Market Becoming More Efficient?" (with Stewart L. Brown),  Journal of Financial Economics, September, 1981, 309-315.

"Unfunded Vested Pension Liabilities: The Investor's Dilemma," (with Robert S. Kemp, Jr., Bill D McDonald),  Employee Benefits Journal, September, 1981, 20-23.

"Capitalizing Interest: A Look at FASB Statement No. 34," (with Robert W. Williamson),  The Michigan CPA, September, 1980, 47-52.