Mike Morris

Professor Emeritus

Mike  Morris

Contact Information


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.

Areas of Expertise

Quantitative Methods

Cost Accounting

Managerial Accounting


Ph D, University of Cincinnati

MBA, University of Cincinnati

BS, Case Western Reserve University


"The Relevance of the Principal Residence Gain Exclusion", Tax Notes, 121, 2008.

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

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

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

"A Reexamination of the Tax Motivation for Closed-End Discounts", (with Kevin Scanlon), Jourtnal of Accounting, Auditing and Finance, 1996.

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

"Capital Structure and Tax Status: New Evidence From IPOs", (with Kevin Scanlon, Robert Miller), Journal of Accounting, Auditing and Finance, 1994.

"Differences in the COMPUSTAT and Expanded Value Line Databases and the Potential Impact on Empirical Research", (with Beth Kern), The Accounting Review, 1994.

"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.

"Taxes and Firm Size: The Effect of Tax Legislation During the 1980s", (with Beth Kern), Journal of the American Taxation Association, 1992.

"College Costs and the Relief Provided by Residential Real Estate", The Journal of the American Taxation Association, 1989.

"Consistency Exceptions: Materiality Judgments and Audit Firm Structure", (with William Nichols), The Accounting Review, 1988.

"The First Year of Safe Harbor Leasing Activity: A Look Back at Objectives and Results", (with James Wittenbach), Advances in Taxation, 1987.

"The Relevance of Reported Inflation-Adjusted Earnings Measures in the Security Valuation Process", (with Bill McDonald), Journal of Business Research, 1986.

"Income Averaging Benefits From Income Growth: The Gradual Elimination of an Inequity", (with Bill McDonald), Public Finance Quarterly, 1986.

"The Statistical Validity of the Ratio Method in Financial Analysis: An Empirical Examination: A Reply", (with Bill McDonald), Journal of Business Finance and Accounting, 1986.

"A Comparative Cost Analysis of Recent Tax Depreciation Changes", The Engineering Economist, 1985.

"The Functional Specification of Financial Ratios", (with Bill McDonald), Accounting and Business Research, 1985.

"Capitalization of Interest Costs: Security Price Reaction to SFAS No. 34 Disclosures", (with Bill McDonald, William Nichols), Review of Business and Economic Research, 1985.

"Multiproduct C_V_P Analysis and Uncertainty: A Linear Programming Approach", (with Robert Miller), Journal of Business Finance and Accounting, 1985.

"Historical Cost and Specific Inflation-Adjusted Financial Ratio Comparisons", (with Donald Ricketts), The Mid-Atlantic Journal of Business, 1984.

"Pension Accounting and the Balance Sheet: The Potential Effect of the FASB's Preliminary Views", (with William Nichols), Journal of Accounting Auditing and Finance, 1984.

"The Relevance of SFAS 33 Inflation Accounting Disclosures in the Adjustment of Stock Prices to Inflation", (with Bill McDonald), The Accounting Review, 1984.

"The Election to Capitalize Carrying Charges Following ERTA and TEFRA", (with William Nichols), The Journal of the American Taxation Association, 1984.

"The Relevance of Inflation-Adjusted Accounting in the Assessment of Systematic Risk", (with Donald Ricketts), Review of Business and Economic Research, 1984.

"The Statistical Validity of the Ratio Method in Financial Analysis: An Empirical Examination", (with Bill McDonald), Journal of Business Finance and Accounting, 1984.

"Capitalization of Interest, Materiality Judgement Divergence and Users' Information Needs", (with William Nichols, James Pattillo), Journal of Business Finance and Accounting, 1984.

"Income Growth and Income Averaging: An Analysis of Eligibility and Resultant Tax Savings", (with Bill McDonald), The Tax Executive, 1984.

"Considerations Driving Interest Rate Assumption Changes", (with William Nichols, Gregory Niehaus), Financial Analysts Journal, 1983.

"The Existence of Heteroscedasticity and Its Effect on Estimates of the Market Model Parameters", (with Bill McDonald), The Journal of Financial Research, 1983.

"The Materiality Principle: Problems and Possible Solutions", (with William Nichols, James Pattillo), Corporate Accounting, 1983.

"Accounting for Pensions: A Controversial Future", (with William Nichols), The Michigan CPA, 1983.

"Asset Pricing and Financial Reporting with Changing Prices", (with Bill McDonald), Journal of Business Finance and Accounting, 1982.

"The Rate of Return Assumption: Insights from the New FASB Statement No. 36 Disclosures", (with William Nichols), Financial Analysts Journal, 1982.

"The Decision to Expense Certain Capital Expenditures: 'Carrot' or 'Lemon' for the Small Business", (with William Nichols), Journal of Small Business Management, 1982.

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

"Replacement Cost: The Past, Present and Future", The Michigan CPA, 1980.

"The History of the Abacus", The Woman CPA, 1977.


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