Michael Donohoe
Associate Professor of Accountancy and PwC Faculty Fellow
Contact
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Educational Background
- Ph.D., Accounting, University of Florida, 2011
- M.Acc., Highest Honors, Taxation, University of North Florida, 2002
- B.S.Ac., Accounting, University of Florida, 2001
Positions Held
- Associate Professor of Accountancy, University of Illinois at Urbana-Champaign, 2017 to present
- Assistant Professor of Accountancy, University of Illinois at Urbana-Champaign, 2011-2017
- Teaching Assistant, Financial Instruments and Institutions, Unviersity of Florida, 2009
- Senior Tax Associate, Gunn & Company, PA, 2004-2006
- Tax Associate, PricewaterhouseCoopers LLP, 2003-2004
Recent Publications
- Donohoe, M., Lisowsky, P., & Mayberry, M. Forthcoming. The Effects of Competition from S Corporations on the Organizational Form Choice of Rival C Corporations. Contemporary Accounting Research,.
- Donohoe, M., Robert S. Rycroft (Ed.) (2016). Financial derivatives: Concepts, applications, and challenges. The American Middle Class: An Economic Encyclopedia of Progress and Poverty ABC-CLIO.
- Chang, H., Donohoe, M., & Sougiannis, T. (2016). Do Analysts Understand the Economic and Reporting Complexities of Derivatives? Journal of Accounting and Economics, 61 (2-3), 584-604.
Other Publications
Article
- Donohoe, M., Lisowsky, P., & Mayberry, M. (2015). Who Benefits from the Tax Advantages of Organizational Form Choice? National Tax Journal, 68 (4), 975-998.
- Donohoe, M. (2015). Financial Derivatives in Corporate Tax Avoidance: A Conceptual Perspective. The Journal of the American Taxation Association, 37 (1), 37-68.
- Donohoe, M. (2015). The Economic Effects of Financial Derivatives in Corporate Tax Avoidance. Journal of Accounting and Economics, 59 1-24.
- Donohoe, M., McGill, G., & Outslay, E. (2014). Risky Business: The Prosopography of Corporate Tax Planning. National Tax Journal, 67 (4), 851-874.
- Donohoe, M., & Knechel, W. (2014). Does Corporate Tax Aggressiveness Influence Audit Pricing? Contemporary Accounting Research, 31 (1), 284-308.
- Donohoe, M., McGill, G., & Outslay, E. (2013). Back to the Drawing Board: The Structural and Accounting Consequences of a Switch to a Territorial Tax System. National Tax Journal, 66 (3), 713-744.
- Donohoe, M., McGill, G., & Outslay, E. (2012). Through a Glass Darkly: What Can We Learn About a U.S. Multinational Corporation's International Operations From Its Financial Statement Disclosures? National Tax Journal, 65 (4), 961-984.
- Donohoe, M., & McGill, G. (2011). The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior. The Journal of the American Taxation Association, 33 (2), 35-65.
Other Publication
- Donohoe, M. (2012). Obama Says Tax Code Rewards Firms For Shifting Jobs Overseas.
Presentation
- Donohoe, M. (2013). Do Financial Derivatives Influence Analysts' Decisions? American Accounting Association Annual Meeting.
- Donohoe, M. (2013). Predictable Uncertainty: The Relationship Between Uncertain Tax Benefits and Future Tax Cash Outflows. American Accounting Association Annual Meeting.
- Donohoe, M. (2013). Back to the Drawing Board: The Structural and Accounting Consequences of a Switch to a Territorial System. American Tax Policy Institute and the Baker Institute, Conference on Reforming the U.S. Tax System f.
- Donohoe, M. (2013). Predictable Uncertainty: The Relationship Between Uncertain Tax Benefits and Future Tax Cash Outflows. American Taxation Association Mid-year Meeting.
- Donohoe, M. (2013). The Effects of Financial Derivatives on Corporate Tax Avoidance. University of Mississippi.
- Donohoe, M. (2012). Financial Derivatives on Corporate Tax Avoidance: Why, How, and Who? American Accounting Association Annual Meeting.
- Donohoe, M. (2012). Why Do Firms Use Derivatives? Revisiting the Underinvestment Hypothesis. University of Illinois at Urbana-Champaign, Finance Department.
- Donohoe, M. (2011). The Effects of Financial Derivatives on Corporate Tax Avoidance. Southern Methodist University.
- Donohoe, M. (2011). The Effects of Financial Derivatives on Corporate Tax Avoidance. University of Illinois at Urbana-Champaign.
- Donohoe, M. (2011). The Effects of Financial Derivatives on Corporate Tax Avoidance. Arizona State University.
- Donohoe, M. (2011). The Effects of Financial Derivatives on Corporate Tax Avoidance. Temple University.
- Donohoe, M. (2011). The Effects of Financial Derivatives on Corporate Tax Avoidance. Florida State University.
- Donohoe, M. (2011). The Effects of Financial Derivatives on Corporate Tax Avoidance. University of Iowa.
- Donohoe, M. (2011). The Effects of Financial Derivatives on Corporate Tax Avoidance. University of Miami.
- Donohoe, M. (2011). The Effects of Financial Derivatives on Corporate Tax Avoidance. University of Kansas.
- Donohoe, M. (2010). Financial Derivatives in Corporate Tax Avoidance: An Empirical Analysis. Accounting Ph.D. Rookie Recruiting and Research Camp.
- Donohoe, M. (2010). The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior. Journal of the American Taxation Association Conference.
- Donohoe, M. (2009). The Effect of Tax Aggressiveness, Auditor-Provided Tax Services, and Industry-Specialization on Auditor Fees. International Symposium on Audit Research.
- Donohoe, M. (2009). The Effect of Tax Aggressiveness, Auditor-Provided Tax Services, and industry-Specialization on Audit Fees. International Conference on Assurance and Governance.
Working Paper
- Ciconte, W., Donohoe, M., Lisowsky, P., & Mayberry, M. (2017). Predictable Uncertainty: The Relation between Unrecognized Tax Benefits and Future Income Tax Cash Outflows.
Honors and Awards
- PricewaterhouseCoopers LLP Faculty Fellowship in Accountancy Department of Accountancy, University of Illinois at Urbana-Champaign, 2013 to present
- Outstanding Educator Award Illinois CPA Society, 2018
- Outstanding Young Alumni Award University of Florida, 2018
- Nominee, Outstanding Educator Award Illinois CPA Society, 2015,2017
- List of Teachers Ranked as Excellent by their Students University of Illinois at Urbana-Champaign, 2012,2013,2014,2015,2016,2017
- Excellence in Undergraduate Teaching Award College of Business Alumni Association, University of Illinois at Urbana-Champaign, 2015-2016
- Head's Award for Excellence in Accountancy Education Department of Accountancy, 2015-2016
Teaching Interests
Federal Taxation
Research Interests
The intersection of financial reporting and coprorate taxation using archival methods.
Courses
- Advanced Income Tax Problems (ACCY 451) Introduction to the U.S. federal income taxation of corporations, their shareholders and owners, as well as entities receiving flow-through treatment under U.S. federal tax law e.g., Subchapter S corporations, partnerships and limited liability companies). 3 undergraduate hours. 3 or 4 graduate hours.
- Taxation of Bus Entities A (ACCY 507) This course provides an introduction to the U.S. federal income tax treatment of corporations and pass-through entities, including Subchapter S corporations, partnerships, and limited liability companies. 2 or 4 graduate hours. No professional credit. May be repeated up to 4 hours for iMSA and online students that complete the first part of the course content in a 2-hour section (part A) and then complete the remainder of the class in a second 2-hour section (part B). Credit is not given for both ACCY 507 and ACCY 451.
- Taxation of Bus Entities B (ACCY 507) This course provides an introduction to the U.S. federal income tax treatment of corporations and pass-through entities, including Subchapter S corporations, partnerships, and limited liability companies. 2 or 4 graduate hours. No professional credit. May be repeated up to 4 hours for iMSA and online students that complete the first part of the course content in a 2-hour section (part A) and then complete the remainder of the class in a second 2-hour section (part B). Credit is not given for both ACCY 507 and ACCY 451.
- BUS Virgin Islands:OffshoreFin (BUS 199) Approved for both letter and S/U grading. May be repeated.