This comment is not public.
Norman Massel serves as Associate Professor of Accounting and Business Law in the Quinlan School of Business at Loyola University Chicago, a position he has held since joining the institution as an Assistant Professor in August 2020. He earned a BS in Accounting from Northern Illinois University and a PhD in Business Administration with a concentration in Accounting from the University of Connecticut. Before entering academia, Massel gained practical experience in public accounting at KPMG's New York City office. Previously, he was an Assistant Professor at Louisiana State University from 2014 to 2020, where he received the Vincent C. Brenner Endowed Faculty Accounting Research Award in 2017 and the Department of Accounting Outstanding Teacher Award in 2016. Massel has extensive teaching experience in introductory and upper-level accounting courses, including Accounting 201: Introductory Accounting I and Accounting 202: Introductory Accounting II. He is affiliated with the American Accounting Association and the American Taxation Association and serves on Loyola's Institutional Review Board.
Massel's research focuses on accounting for income taxes, financial accounting, and auditing, with particular emphasis on information asymmetries in the initial public offering market. He has presented his work at prominent conferences, including the American Taxation Association Midyear Meeting, the National Tax Association Spring Symposium, and the Journal of Accounting, Auditing, and Finance Conference. His peer-reviewed publications appear in leading journals such as Advances in Accounting, Accounting Horizons, Journal of Accounting, Auditing, and Finance, National Tax Journal, and Advances in Taxation. Key works include 'The Concerns of Linking IRS Tax Disclosures to Financial Statements on Analysts’ Effective Tax Rate Forecasts' with Barber and Hollie (Advances in Accounting, 2024); 'Do Revenues Matter More than Earnings for IPO Firms' with Park and Reichelt (Journal of Accounting, Auditing, and Finance, 2024); 'The Pricing of IPO Audit Expertise and Subsequent Issuer Underpricing' with Park (Accounting Horizons, 2022); 'The Effectiveness of Schedule UTP: A Comparison of Multinational and Domestic Firms' with Howard (Advances in Taxation, 2019); and 'Increased Tax Disclosures and Corporate Tax Avoidance' with Henry and Towery (National Tax Journal, 2016). These contributions examine topics such as tax disclosures, audit quality in IPOs, and corporate tax strategies.
