Norman Massel
Associate Professor of Accounting and Business Law
Professor Norman Massel earned his PhD in Accounting from the University of Connecticut and conducts tax, auditing, and financial accounting research. Professor Massel has extensive teaching experience in introductory and upper-level accounting courses. Prior to his academic career he worked in public accounting at KPMG in their New York City office. Professor Massel has presented his research at the American Taxation Association Midyear Meeting, the National Tax Association Spring Symposium, and the Journal of Accounting, Auditing, and Finance Conference. His research has been published in journals such as Advances in Accounting, Accounting Horizons, Journal of Accounting, Auditing, and Finance, and National Tax Journal.
Education
- BS, Accounting, Northern Illinois University
- PhD, Business Administration/Accounting, University of Connecticut
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
Publications/Research Listings
Barber, R., Hollie, D., & Massel, N. (2024). The Concerns of Linking IRS Tax Disclosures to Financial Statements on Analysts’ Effective Tax Rate Forecasts. Advances in Accounting, 66: 1-16. https://www.sciencedirect.com/science/article/pii/S0882611023000469
Massel, N., Park, J., & Reichelt, K. (2024). Do Revenues Matter More than Earnings for IPO Firms. Journal of Accounting, Auditing, and Finance, 39(1), 57-83.
https://journals.sagepub.com/doi/full/10.1177/0148558X211046512
Park, J., & Massel, N. (2022). The Pricing of IPO Audit Expertise and Subsequent Issuer Underpricing. Accounting Horizons, 36(4):189-218.
https://publications.aaahq.org/accounting-horizons/article-abstract/36/4/189/274/The-Pricing-of-IPO-Audit-Specialization-and?redirectedFrom=fulltext
Howard, J., & Massel, N. (2019). The Effectiveness of Schedule UTP: A Comparison of Multinational and Domestic Firms. Advances in Taxation 26: 33-62.
https://www.emerald.com/insight/content/doi/10.1108/s1058-749720190000026003/full/html
Henry, E., Massel, N., & Towery, E. M. (2016). Increased Tax Disclosures and Corporate Tax Avoidance. National Tax Journal, 69(4), 809–830. https://www.journals.uchicago.edu/doi/epdf/10.17310/ntj.2016.4.04
Awards
- LSU Vincent C. Brenner Endowed Faculty Accounting Research Award, 2017
- LSU Department of Accounting Outstanding Teacher Award, 2016