Mary Michel

Assistant Professor, Accounting, CIS & Law


  • PHD, Columbia University
  • MS, Carnegie Mellon University
  • MPHIL, Columbia University
  • BS, Duquesne University

Courses Taught

ACCT 201      Principles of Accounting I
ACCT 401      Auditing
ACCT 405      International and Advanced Issues in Accounting
MBAC 613      Fundamental Analysis for Valuation, Forecasting and Risk

  • Research

    My research interests stem from my work experience in the financial services industry and my enthusiasm for teaching.  Specifically, I have published articles on the effect of accounting information on valuation of life insurers.  I have published cases emphasizing the use of financial information in solving real business problems. I have published or presented at conferences new methods of teaching topics in managerial accounting, International Financial Reporting Standards and valuation.

  • Publications and Scholarly Activities


    • Michel, M., Farrelly, A. and Basoglu, B. 2013. “Enriching Undergraduate Managerial Accounting with a Brief Budget Simulation Game,” Journal of Business and Educational Leadership, Volume 4, No. 1: 139-147.
    • Michel, M. and J. L. Rovenpor. 2012. “New York Life Insurance Company: Adjusting the Portfolio to Market Conditions,” Case Research Journal, Volume 32, Issue 3: 107-144. (in addition to a 24 page Instructor’s Manual available to those who adopt the case).
    • Walp, R, Ulema, M. and Michel, M. 2009. “Economic Engineering For Improving Access To Worldwide Telecommunications Network,” IEEE Communications Magazine, November 2009: 180-185
    • Rovenpor, JL & Michel, M. 2009. "JetBlue Airways: A Cadre of New Managers Takes Control." In Crafting and Executing Strategy, 17th edition, A.Thompson, A Strickland and J Gamble (editors). McGraw-Hill.
    • Michel, M. 2006 “ A Comparison of the U.S. GAAP Reconciliations of Non-U.S. Stock Life Insurers before and after Adoption of International Financial Reporting Standards,” Journal of Business and Behavioral Sciences, Fall 2006: 124-140.
    • Michel, M. 2000. “Earnings, Historical Cost Book Values and Fair Value Disclosures in the Valuation of Stock Life Insurance Companies,” In The Fair Value of Insurance Business, edited by Irwin T. Vanderhoof and Edward I. Altman. London: Kluwer Academic Publishers.

    Other Intellectual Contributions:

    • “An Integral Graduate Course In Financial Statement Analysis And Security Valuation For Five-Year MBA Or MS Accounting Programs,” Effective Learning Strategies Poster Session, American Accounting Association conference, August 2013 (nominated for Mark Chain/FSA Innovation in Graduate Teaching Award)
    • “An IFRS Project for the Advanced Accounting Course,” Effective Learning Strategies Poster Session, American Accounting Association conference, August 2010 (nominated for Grant Thornton/AAA Innovation in Junior and Senior-Level Teaching Award)
    • Michel, M. 2006. “Financial Accounting Standards Board,” and “Generally Accepted Accounting Principles,” In Encyclopedia of American Business History, edited by Charles R. Geisst. Facts on File.
    • Michel, M. 2000 (revised 2007). “North American Industry Classification System,” In Encyclopedia of Business and Finance, edited by Burton S. Kaliski. Farmington Hills, MI: Gale Group, Macmillan Publishing.
  • Professional Experience and Memberships


    • American Accounting Association
    • International Association for Accounting Education and Research
    • American Institute of Certified Public Accountants
    • New York State Society of Certified Public Accountants