Norman Massel

Norman A. Massel

Assistant Professor, Department of Accounting
2734 Business Education Complex North
501 South Quad Drive
Baton Rouge, LA 70803
Phone: 225-578-6202
Fax: 225-578-6201

Biographical Summary

Professor Massel joined the faculty at LSU after earning a Ph.D. in Accounting from the University of Connecticut in 2014. He is an Accounting Doctoral Scholar that conducts tax, auditing, and financial accounting research and teaches courses 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 papers have been published in National Tax Journal (2016) and Advances in Taxation (forthcoming 2019). Professor Massel has worked in public accounting at KPMG in their New York City office prior to his academic career.

Education

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

Awards & Honors

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

Interests

  • Teaching Interests: Federal Taxation, Federal Tax Research, Auditing, Financial Accounting, Managerial/Cost Accounting
  • Research Interests: Accounting for Income Taxes, Financial Accounting, Auditing

Selected Research Publications

  • Howard, J. and Massel, N. (2019). The Effectiveness of Schedule UTP: A Comparison of Multinational and Domestic Firms. Advances in Taxation (forthcoming), 26.
  • Henry, E., Massel, N., and Towery, E. (2016). Increased Tax Disclosures and Corporate Tax Avoidance. National Tax Journal, 69(4), 809-830.

Presentations

  • Massel, N., Park, J., and Reichelt, K. (2019, August). The Joint Effect of Investor Protection Regimes and Big 4/non-Big 4 Auditors on Audit Quality: Evidence from Initial Public Offerings in the U.S. Market. Presented at the 2019 Journal of Accounting, Auditing, and Finance (JAAF) Conference sponsored by JAAF, Santiago, Chile.
  • Massel, N., Henry, E., and Towery, E. (2016, May). Increased Tax Disclosures and Corporate Tax Avoidance. Presented at the National Tax Association Spring Symposium sponsored by National Tax Association, Washington, D.C..
  • Massel, N. and Howard, J. (2016, February). The Effectiveness of Schedule UTP: A Comparison of Multinational and Domestic Firms. Presented at the American Taxation Association Mid-Year Meeting sponsored by American Taxation Association, Orlando, FL.

Professional and Service Activities

  • LSU Department of Accounting Workshop Committee, Committee Member (August 15, 2015)
  • American Taxation Assocation Research Resources and Methodologies Committee, Committee Member (July 5, 2019)

Employed by LSU since

August 18, 2014