Norman Massel

Title/s:  Associate Professor

Office #:  Schreiber 508

Phone: 312.915.7073

Email: nmassel@luc.edu


Professor Norman Massel grew up in the Rogers Park neighborhood of Chicago, and earned his PhD in Accounting from the University of Connecticut in 2014.   Prior to joining the faculty at Loyola University Chicago, Professor Massel was an Assistant Professor of Accounting at Louisiana State University.  He is an Accounting Doctoral Scholar who conducts tax, auditing, and financial accounting research and has extensive teaching experience at the undergraduate and graduate level.  In 2016 he presented one of his research papers at the American Taxation Association Midyear Meeting in Orlando, FL and a separate paper at the National Tax Association Spring Symposium in Washington, D.C.  Both of these papers focus on the differential effects of FASB and IRS disclosure requirements on U.S. domestic and U.S. multinational firms.  These manuscripts have been published in National Tax Journal (2016) and Advances in Taxation (2019).  In 2019 Professor Massel presented one of his financial accounting research papers at the Journal of Accounting, Auditing, and Finance Conference in Santiago, Chile.  Professor Massel has worked in public accounting at KPMG in their New York City office prior to his academic career.


  • PhD Business Administration/Accounting, University of Connecticut, Storrs, Connecticut, 2014
  • BS Accounting, Northern Illinois University, DeKalb, IL 2006

Research Interests

  • Accounting for Income Taxes, Financial Accounting, Auditing

Professional & Community Affiliations

  • American Accounting Association
  • American Taxation Association

Courses Taught

  • Accounting 201:  Introductory Accounting I
  • Accounting 202:  Introductory Accounting II


  • LSU Vincent C. Brenner Endowed Faculty Accounting Research Award, 2017
  • LSU Department of Accounting Outstanding Teacher Award, 2016

Selected Publications

Massel, N., Park, J.P., Rakow, K. (2022) “Exempting Small Firms from Anti-Fraud IRS Disclosure: Investor Perceptions”  Journal of Forensic and Investigative Accounting.

Massel, N., Park, J.P., (2022) “Litigation Risk and Audit Quality in the U.S. Initial Public Offerings Market: Additional Evidence” Journal of Forensic and Investigative Accounting 

Park, J.P., Massel, N. (2021).  The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing. Accounting Horizons.

Massel, N, Park, J.P., Reichelt, K (Sept 2021) Do Revenues Matter More Than Earnings for Initial Public Offerings?  Journal of Accounting, Auditing, & Finance.

Howard, J., Massel, N. (2019).  The effectiveness of Schedule UTP:  A Comparison of Multinational and Domestic Firms. Advances in Taxation, 26, 33-62.

Henry, E., Massel, N., and Towery, E. (2016).  Increased Tax Disclosures and Corporate Tax Avoidance.  National Tax Journal, 69(4), 809-830.