- Income Tax Accounting ACCT 4410
- Tax Planning for Managers ACCT 6140
- Professional Judgment in Accounting ACCT 6280
Areas of Expertise
- Professional Judgment in Accounting
- JDM research
My teaching methods involve case method, active learning, experiential learning, reflective learning, team-based learning, peer learning, computer-based learning, hands-on interactive learning, self-directed learning, and conceptual learning. The result is an innovative mix of teaching methods based on learning theories and methods developed in educational research and cognitive psychology, with emphasis on skills and technical content that are driven by current needs of the businesses and accounting firms who hire our students.
The goals of my teaching are to assist my students to:
- Develop the ability to think critically and creatively in solving problems
- Develop technology-based research skills
- Develop project management skills
- Develop self-directed learning skills
- Develop a broad knowledge of business and tax transactions and issues
- Develop verbal and written communication skills
- Develop the ability to work in a team environment
- Associate Professor, University of Colorado Denver Business School
- Associate Professor of Accounting, University of Alabama
- Director of Faculty Development, University of Alabama,
- Price Waterhouse Visiting Tax Research Professor
- Assistant Professor of Accounting, University of Alabama
- Assistant Professor of Accounting, Wake Forest University
- Accounting Instructor, Ouachita Baptist University
- Staff Auditor, Touche, Ross & Company, Atlanta, Georgia
- Assistant Accounting Manager, Del Mar Company, Athens, Georgia
- "An Efficient Method for Acquiring Auditing Procedural Knowledge." Forthcoming in Advances in Accounting Behavioral Research. Jane Dillard-Eggers and Michael L. Roberts.
- "Information Presentation Effects on Managers' Performance Evaluations." Accounting—Control—Audit (France) (2010). Eric Cauvin, Bruce R. Neumann, and Michael L. Roberts.
- "Four Steps to Simplify Multi-Measure Performance Evaluations using the Balanced Scorecard." Forthcoming in Journal of Corporate Finance and Accounting. Thomas L. Albright, Chris Burgess, Aleecia R. Hibbets, and Michael L. Roberts.
- "Information Search Using the Balanced Scorecard: What Matters?" Forthcoming in Journal of Corporate Finance and Accounting. Bruce R. Neumann, Michael L. Roberts, and Eric Cauvin.
- "Audit Partners' Individual Risk Preferences in Client Retention Decisions." Academy of Accounting and Financial Studies Journal (2010). George F. Klersey and Michael L. Roberts.
- "Independence, Impartiality, and Advocacy in Client Conflicts." Research in Accounting Regulation (2009). Michael L. Roberts.
- "Financial and Nonfinancial Performance Measures: Influences on How Managers are Evaluated." Cost Management (December 2008), pp. 5-14. Bruce R. Neumann, Michael L. Roberts, and Eric Cauvin.
- "Debiasing Balanced Scorecard Evaluations." Behavioral Research in Accounting 16 (2004), pp. 75-88. Michael L Roberts, Thomas Albright, and Aleecia R. Hibbets.
- "Using Declarative Knowledge to Improve Information Search Performance." The Journal of the American Taxation Association 25 (Spring 2003), pp. 21-38. Michael L. Roberts and Robert H. Ashton.
- "An Experimental Study of the Effects of Marital Status and Family Size on Tax Fairness Judgments." Advances in Taxation 12 (2000), pp. 51-76. Anne L. Christensen, Peggy A. Hite, and Michael L. Roberts.
- "Tax Accountants Judgment/Decision Making Research: A Review and Synthesis." The Journal of the American Taxation Association 19 (Spring 1998), pp. 78-121. Michael L. Roberts.
- "The Influence of Contextual Factors on IRS Agents' Assessments of Taxpayer Negligence." The Journal of the American Taxation Association 17 (1995), pp. 62-77. Michael L. Roberts.
- "Understanding Attitudes Towards Progressive Taxation." Public Opinion Quarterly 58 (1994), pp. 165-190. Michael L. Roberts, Peggy A. Hite, and Cassie F. Bradley.
- "Progressive Taxation, Fairness, and Compliance." Law & Policy 16 (1994), pp. 27-48. Michael L. Roberts and Peggy A. Hite.
- "An Experimental Approach to Changing Taxpayers' Perceptions of Fairness and Compliance." The Journal of the American Taxation Association 16 (Spring 1994), pp. 67-86. Michael L. Roberts.
- "An Analysis of Tax Reform Based on Taxpayers' Perceptions of Fairness and Self-Interest." Advances in Taxation 4 (1992), pp. 115-137. Peggy A. Hite and Michael L. Roberts.
- "The Impact of Valuation Penalties on Estate Tax Valuations." Advances in Taxation 4 (1992), pp. 211-223. Michael L. Roberts and Ted D. Englebrecht.
- "An Experimental Investigation of Taxpayer Judgments on Rate Structure in the Individual Income Tax System." The Journal of the American Taxation Association 13 (Fall 1991), pp. 47-63. Peggy A. Hite and Michael L. Roberts.
- "Interpreting Disordinal Interactions in Accounting Behavioral Research." Advances in Accounting (1991), pp. 49-60. Michael T. Dugan and Michael L. Roberts.
- "An Examination of Tax Practitioners' Valuation Judgments for Closely Held Corporations." Advances in Taxation 3 (1990). Michael L. Roberts.
- "The Stockholders' Equity Section: Form Without Substance?" Accounting Horizons (December 1990), pp. 35-47. Michael L. Roberts, William D. Samson, and Michael T. Dugan.
- "Phantom Taxes and Phantom Income: A Study in Accounting Misconceptions Applied to Regulated Utilities," Accounting Horizons (March 1989). Michael L. Roberts, B. Anthony Billings, and Ted D. Englebrecht.
- "Excludability of Damages: The Tax Court Reverses Itself," The Journal of Taxation (December 1988). Edward J. Schnee and Michael L. Roberts.
- "The Arkansas Best Decision," The Tax Adviser (November 1988). Edward J. Schnee and Michael L. Roberts.
- "Pre-Combination Tax Attributes - TRA 86," The CPA Journal (February 1988). Michael L. Roberts and B. Anthony Billings.
Other Refereed Publications:
- "Eggstra Enterprises," case published by the American Institute of CPAs (1992). William D. Samson and Michael L. Roberts.