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University of Colorado Denver Business School, offering Bachelor, MBA, MS, and PhD degrees

Business School, University of Colorado Denver
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Michael Roberts, Associate Professor of Accounting and Director of the Accounting Program

Courses Taught

  • Professional Judgment and Ethical Decision Making in Accounting, ACCT 6280
  • Capitalism, Accounting & Ethical Choices, ACCT 6282/4282
  • Tax Planning for Managers, ACCT 6140
  • Income Tax Accounting, ACCT 4410

Areas of Expertise

  • Taxation
  • Professional Judgment in Accounting
  • JDM research

Teaching Philosophy

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

Professional History

Academic Experience:

  • 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

Professional Experience:

  • Staff Auditor, Touche, Ross & Company, Atlanta, Georgia
  • Assistant Accounting Manager, Del Mar Company, Athens, Georgia

Selected Publications

Refereed Articles:

  • “Partitioned Pricing of Consumption Taxes: Consequences for State and Local Revenues.” The Journal of the American Taxation Association 37 (Spring 2015): 183-204. Cynthia Blanthorne and Michael L. Roberts.
  • “Management Control Systems & Corporate Social Responsibility (CSR): Information Overload Constraints.” Cost Management (September/October 2013): 33-46. Eric Cauvin, Bruce R. Neumann, and Michael L. Roberts.
  • “Management Control Systems Dilemma: Reconciling Sustainability with Information Overload.” Advances in Management Accounting 20 (2012), pp. 1-28. Bruce R. Neumann, Eric Cauvin, and Michael L. Roberts.
  • “Stakeholder Value Disclosures: Anchoring on Primacy and Importance of Financial and Nonfinancial Performance Measures.” Review of Managerial Science 5 (Nos. 2-3, 2011): 195-212. Bruce R. Neumann, Michael L. Roberts, and Eric Cauvin.
  • “Effects of Dispositional Motivation on Knowledge and Performance in Tax Issue Identification and Research.” The Journal of the American Taxation Association 33 (Spring 2011): 25-50. Robert H. Ashton and Michael L. Roberts.
  • “An Efficient Method for Acquiring Auditing Procedural Knowledge.” Advances in Accounting Behavioral Research 13 (2010), pp. 89-112. Jane Dillard-Eggers and Michael L. Roberts.
  • “Evaluation de la performance des managers: l’effet de l’ordre de présentation et de l’importance relative des indicateurs financiers et non financiers.” Comptabilité-Contrôle-Audit (September 2010), pp. 31-48. Eric Cauvin, Bruce R. Neumann, and Michael L. Roberts.
  • “How to Transition from Assessing Performance to Enhancing Performance with Balanced Scorecard Goal Action Plans. The Journal of Corporate Accounting and Finance (September/October 2010), pp. 69-74. Thomas L. Albright, Christopher M. Burgess, Aleecia R. Hibbets, and Michael L. Roberts.
  • “Four Steps to Simplify Multi-Measure Performance Evaluations using the Balanced Scorecard.” The Journal of Corporate Accounting and Finance (July/August 2010), pp. 63-68. Thomas L. Albright, Christopher M. Burgess, Aleecia R. Hibbets, and Michael L. Roberts.
  • “Information Search Using the Balanced Scorecard: What Matters?” The Journal of Corporate Finance and Accounting (March/April 2010), pp. 61-66. 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 14 (2) (2010), pp. 115-129. George F. Klersey and Michael L. Roberts.
  • “Independence, Impartiality, and Advocacy in Client Conflicts.” Research in Accounting Regulation 22 (1) (2010), pp. 29-39. 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.
  • "Eggstra Enterprises." American Institute of CPAs (1992). William D. Samson and Michael L. Roberts.
  • "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.
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