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Michael J. Neel

Assistant Professor

University of North Texas

Department of Accounting

(832) 610-0843

Email: Michael.Neel@unt.edu

Education

  • PhD, Texas A&M University, 2011
    Major: Accounting

Professional Positions

    Academic - Post-Secondary

  • Assistant Professor, University of Houston. University of Houston. (2011 - 2019).

Professional Memberships

  • American Accounting Association. (September 01, 2008 - Present).

Teaching

Teaching Experience

    University of North Texas

  • ACCT 2010 - Accounting Principles I (Financial Accounting), 21 courses.
  • ACCT 3110 - Intermediate Accounting I, 2 courses.
  • ACCT 5270 - Managerial Cost Accounting, 1 course.
  • ACCT 6010 - Seminar on Advanced Topics in Accounting Research, 2 courses.
  • ACCT 6950 - Doctoral Dissertation, 5 courses.

Teaching at Other Institutions

  • University of Houston, Intermediate Accounting I, Fall 2018.
  • University of Houston, Intermediate Accounting I, Fall 2017.
  • University of Houston, Intermediate Accounting I, Spring 2017.
  • University of Houston, Intermediate Accounting I, Spring 2016.
  • University of Houston, Intermediate Accounting I, Spring 2015.
  • University of Houston, Intermediate Accounting I, Spring 2014.
  • University of Houston, Intermediate Accounting I, Spring 2013.
  • University of Houston, Intermediate Accounting I, Spring 2012.

Directed Student Learning

  • Dissertation Committee Co-Chair, Accounting. (2021).
  • Supervised Research, Accounting. (2021 - 2021).
  • Supervised Research, "1st Year Summer paper," Accounting. (2020 - 2020).
  • Dissertation Committee Member, Other - Outside UNT. (2017 - 2020).
  • Dissertation Committee Member, Other - Outside UNT. (2015 - 2017).

Awards and Honors

  • Department of Accountancy and Taxation Outstanding Teaching Award, University of Houston. (2018).
  • Leroy and Lucille Melcher Faculty Excellence in Teaching Award, University of Houston. (2014).
  • Dean's Award for Outstanding Teaching by a Doctoral Student, Texas A&M University. (2011).

Research

Published Intellectual Contributions

    Journal Article

  • Neel, M.J., Safdar, I. (2024). Why does operating profitability predict returns? New evidence on risk versus mispricing explanations.. Accounting and Finance. 64 (2) 1243-1276.
  • Neel, M.J., Safdar, I. (2023). Financial statement relevance, representational faithfulness, and comparability. Review of Quantitative Finance and Accounting. 62 309-339.
  • Neel, M., Safdar, I., Odusami, B. (2022). Accounting information and left‑tail risk. Review of Quantitative Finance and Accounting. 58 (4) 1709-1740.
  • Lobo, G.J., Neel, M.J., Rhodes, A. (2018). Accounting comparability and relative performance evaluation in CEO compensation. Review of Accounting Studies. 23 (3) 1137-1176. https://api.elsevier.com/content/abstract/scopus_id/85048660615
  • Neel, M.J. (2017). Accounting comparability and economic outcomes of mandatory IFRS adoption. Contemporary Accounting Research. 34 (1) 658-690. https://api.elsevier.com/content/abstract/scopus_id/84978386246
  • Ahmed, A.S., Neel, M.J., Wang, D. (2013). Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence. Contemporary Accounting Research. 30 (4) 1344-1372.

Presentations Given

    Oral Presentation

  • Neel, M. (Author), Xu, J. (Author & Presenter), Southwest Finance Association 2024 Annual Meeting, Does Enterprise Risk Management Protect Against Restatement Contagion Risk: Evidence from Options-Implied Volatility Skew, Investment, and Misstatements, Southwest Finance Association, Las Vegas, NV, United States of America. (2024 - 2024).
  • Neel, M. (Author), Xu, J. (Author & Presenter), Wuhan University Seminar Series, Does Enterprise Risk Management Protect Against Restatement Contagion Risk: Evidence from Options-Implied Volatility Skew, Investment, and Misstatements, Wuhan University, Virtual, United States of America. (2022 - 2022).
  • Neel, M. (Author), Xu, J. (Author & Presenter), Southern Finance Association 2022 Annual Meeting, Does Enterprise Risk Management Protect Against Restatement Contagion Risk: Evidence from Options-Implied Volatility Skew, Investment, and Misstatements, Southern Finance Association, Key West, FL, United States of America. (2022 - 2022).
  • Neel, M. (Author), Xu, J. (Author & Presenter), UNT FIREL Seminar Series, Enterprise Risk Management and Restatement Contagion, UNT, Denton, TX, United States of America. (2021 - 2021).
  • Neel, M. (Author), Xu, J. (Author & Presenter), Modern Risk Society 2021 Seminar Series, Does Enterprise Risk Management Protect Against Restatement Contagion Risk: Evidence from Options-Implied Volatility Skew, Investment, and Misstatements, Modern Risk Society, Virtual, United States of America. (2021 - 2021).
  • Neel, M. (Author), Xu, J. (Author), American Accounting Association 2021 Annual Meeting, Enterprise Risk Management and Restatement Contagion, American Accounting Association, Virtual, United States of America. (2021 - 2021).

    • Paper

  • Neel, M. (Author & Presenter), Accounting Comparability and Relative Performance Evaluation in CEO Compensation, Texas Tech University, United States of America. (2018).
  • Neel, M. (Author & Presenter), Accounting Comparability and the Pricing of Accruals, University of North Texas, United States of America. (2018).
  • Neel, M. (Author & Presenter), American Accounting Association Annual Meeting, Accounting Comparability and Relative Performance Evaluation in CEO Compensation, United States of America. (2016).
  • Neel, M. (Author & Presenter), American Accounting Association Annual Meeting, Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption, United States of America. (2012).
  • Neel, M. (Author & Presenter), American Accounting Association International Accounting Section Mid-year Meeting, International Financial Reporting Standards (IFRS) and the Institutional Environment: Their Joint Impact on Accounting Comparability, United States of America. (2011).
  • Neel, M. (Author & Presenter), International Financial Reporting Standards (IFRS) and the Institutional Environment: Their Joint Impact on Accounting Comparability, Michigan State University, United States of America. (2011).
  • Neel, M. (Author & Presenter), International Financial Reporting Standards (IFRS) and the Institutional Environment: Their Joint Impact on Accounting Comparability, Oklahoma State University, United States of America. (2011).
  • Neel, M. (Author & Presenter), International Financial Reporting Standards (IFRS) and the Institutional Environment: Their Joint Impact on Accounting Comparability, University of Houston, United States of America. (2011).
  • Neel, M. (Author & Presenter), International Financial Reporting Standards (IFRS) and the Institutional Environment: Their Joint Impact on Accounting Comparability, University of Miami, United States of America. (2011).
  • Neel, M. (Author & Presenter), International Financial Reporting Standards (IFRS) and the Institutional Environment: Their Joint Impact on Accounting Comparability, University of South Carolina, United States of America. (2011).
  • Neel, M. (Author & Presenter), American Accounting Association Annual Meeting, Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence, United States of America. (2010).

    • Scholarly Meeting Contribution

  • Neel, M. (Author & Presenter), 2024 American Accounting Association IAS Midyear Meeting, Country-level Loss Aversion and the Market Response to Earnings News, AAA, Atlanta, GA, United States of America. (2024 - 2024).
  • Neel, M. (Discussant), 2024 American Accounting Association IAS Midyear Meeting, Discussion of "COSO-Based Internal Control and Accounts Receivable Management", AAA, Atlanta, GA, United States of America. (2024 - 2024).
  • Neel, M. (Author & Presenter), 2023 American Accounting Association IAS Midyear Meeting, Country-Level Loss Aversion and Loss Avoidance in Financial Reporting Around the World, AAA, Las Vegas, NV, United States of America. (2023 - 2023).
  • Neel, M. (Discussant), 2023 American Accounting Association IAS Midyear Meeting, Discussion of “Are institutional investors relevant when firms adopt mandatory IFRS? Evidence from Latin-America", AAA, Las Vegas, NV, United States of America. (2023 - 2023).
  • Neel, M. (Discussant), 2022 American Accounting Association Annual Meeting, Discussion of "Accounting Standards and Debt Covenants: Has the Balance Sheet Approach Led to a Decline in the Use of Balance Sheet Covenants?", AAA, Virtual, United States of America. (2022 - 2022).
  • Neel, M. (Discussant), 2022 American Accounting Association IAS Midyear Meeting, Discussion of “The Effect of the Balance Sheet Approach on the Usefulness of Accounting Information in Assessing Bank Default Risk", AAA, Virtual, United States of America. (2022 - 2022).
  • Neel, M. (Author & Presenter), 2021 American Accounting Association Annual Meeting, Enterprise Risk Management and Restatement Contagion, United States of America. (2021).
  • Neel, M. (Discussant), 2020 American Accounting Association Annual Meeting, Discussion of “The Expenditures on and Efficiency of Corporate Social Responsibility Activities: Evidence from Targeted Poverty Alleviation Projects”, United States of America. (2020).
  • Neel, M. (Author & Presenter), American Accounting Association Annual Meeting, Discussion of "The Effect of Mandatory Disclosure, Voluntary Disclosure, and Earnings Quality on the Cost of Capital", United States of America. (2017).
  • Neel, M. (Author & Presenter), American Accounting Association Annual Meeting, Discussion of “The Role of Institutional Determinants of Accounting Policy Choices under IFRS”, United States of America. (2013).
  • Neel, M. (Author & Presenter), American Accounting Association Annual Meeting, Discussion of “Accounting Comparability and Investor Under-Reaction from Earnings Restatements”, United States of America. (2012).
  • Neel, M. (Author & Presenter), American Accounting Association Annual Meeting, Discussion of “Principles-Based Standards and Earnings Attributes", United States of America. (2012).
  • Neel, M. (Author & Presenter), American Accounting Association Annual Meeting, Discussion of “Reforms to the Enforcement of IFRS and the Cost of Equity and Debt Capital”, United States of America. (2012).
  • Neel, M. (Author & Presenter), American Accounting Association Annual Meeting, Discussion of “The Impact of Mandatory IFRS Adoption on Bank Loan Contracting", United States of America. (2012).

Service

University Service

  • Committee Member, Teaching Effectiveness Committee. (September 2023 - Present).
  • Committee Member, RCoB Teaching Innovation Award Committee. (September 2020 - Present).
  • Committee Member, Department of Accounting Personnel Affairs Committee. (August 2019 - May 2023).

Professional Service

  • Reviewer, Conference Paper, American Accounting Association - Annual Meeting. (2023).
  • Reviewer, Conference Paper, American Accounting Association - IAS Midyear Meeting. (2023).
  • Reviewer, Ad Hoc Reviewer, Journal of Accounting and Public Policy. (2023).
  • Reviewer, Conference Paper, American Accounting Association - Annual Meeting. (2022).
  • Reviewer, Ad Hoc Reviewer, Contemporary Accounting Research. (2022).
  • Reviewer, Ad Hoc Reviewer, International Journal of Accounting. (2022).
  • Reviewer, Ad Hoc Reviewer, Journal of Accounting and Public Policy. (2022).
  • Reviewer, Ad Hoc Reviewer, Accounting Horizons. (2021).
  • Reviewer, Conference Paper, American Accounting Association - Annual Meeting. (2021).
  • Reviewer, Conference Paper, American Accounting Association - FARS Midyear Meeting. (2021).
  • Reviewer, Conference Paper, American Accounting Association - IAS Midyear Meeting. (2021).
  • Reviewer, Ad Hoc Reviewer, European Accounting Review. (2021).
  • Reviewer, Ad Hoc Reviewer, Journal of Accounting and Public Policy. (2021).
  • Reviewer, Ad Hoc Reviewer, Accounting and Finance. (2020).
  • Reviewer, Ad Hoc Reviewer, Contemporary Accounting Research. (2020).
  • Reviewer, Ad Hoc Reviewer, Journal of Accounting and Public Policy. (2020).
  • Reviewer, Ad Hoc Reviewer, Journal of International Accounting Research. (2020).
  • Reviewer, Ad Hoc Reviewer, Accounting Horizons. (2019).
  • Reviewer, Ad Hoc Reviewer, Asia-Pacific Journal of Accounting & Economics. (2019).
  • Reviewer, Conference Paper, Contemporary Accounting Research Conference. (2019).
  • Reviewer, Ad Hoc Reviewer, Accounting Horizons. (2018).
  • Reviewer, Ad Hoc Reviewer, Journal of Accounting and Public Policy. (2018).
  • Reviewer, Ad Hoc Reviewer, Journal of Accounting, Auditing and Finance. (2018).
  • Reviewer, Conference Paper, Journal of Accounting, Auditing, and Finance. (2018).
  • Reviewer, Conference Paper, American Accounting Association - Annual Meeting. (2017).
  • Reviewer, Conference Paper, American Accounting Association - Southeast Region Meeting. (2017).
  • Reviewer, Ad Hoc Reviewer, Auditing: A Journal of Practice & Theory. (2017).
  • Reviewer, Ad Hoc Reviewer, European Accounting Review. (2017).
  • Reviewer, Conference Paper, European Accounting Review IASB Research Forum. (2017).
  • Reviewer, Ad Hoc Reviewer, Journal of International Accounting Research. (2017).
  • Reviewer, Ad Hoc Reviewer, Journal of International Business Studies. (2017).
  • Reviewer, Conference Paper, American Accounting Association - Annual Meeting. (2016).
  • Reviewer, Conference Paper, Contemporary Accounting Research Conference. (2016).
  • Reviewer, Ad Hoc Reviewer, Review of Accounting Studies. (2016).
  • Reviewer, Conference Paper, American Accounting Association - Annual Meeting. (2015).
  • Reviewer, Ad Hoc Reviewer, Journal of International Accounting Research. (2015).
  • Reviewer, Conference Paper, Review of Accounting Studies Conference. (2015).
  • Reviewer, Conference Paper, American Accounting Association - Annual Meeting. (2014).
  • Reviewer, Ad Hoc Reviewer, Journal of Accounting Literature. (2014).
  • Reviewer, Ad Hoc Reviewer, Journal of Applied Accounting Research. (2014).
  • Reviewer, Ad Hoc Reviewer, Journal of Accounting Literature. (2013).
  • Reviewer, Conference Paper, American Accounting Association - Annual Meeting. (2012).
  • Reviewer, Ad Hoc Reviewer, Contemporary Accounting Research. (2012).
  • Reviewer, Conference Paper, American Accounting Association - Annual Meeting. (2011).