Michael Donohoe

Associate Head of Accountancy and Associate Professor of Accountancy and PwC Faculty Fellow

Contact

285 Wohlers Hall

1206 S. Sixth

Champaign, IL 61820

217-333-8878

mdonohoe@illinois.edu

Vita

Google Scholar

SSRN

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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 Head of Accountancy, Department of Accountancy, University of Illinois at Urbana-Champaign, 2020 to present
R.C. Evans Data Analytics Fellow, Department of Accountancy, University of Illinois at Urbana-Champaign, 2020 to present
Outside Appointed Board Director, Farm Credit Illinois, ACA, 2019 to present
Associate Professor of Accountancy, University of Illinois at Urbana-Champaign, 2017 to present
PwC LLP Faculty Fellow, Department of Accountancy, University of Illinois at Urbana-Champaign, 2013 to present
Assistant Professor of Accountancy, University of Illinois at Urbana-Champaign, 2011-2017
Doctoral Student and Graduate Research Assistant, Fisher School of Accounting, University of Florida, 2006-2011
Senior Tax Associate, Gunn & Company, PA, 2004-2006
Tax Associate, PricewaterhouseCoopers LLP, 2003-2004

Recent Publications

Demere, P., Donohoe, M., & Lisowsky, P. (2020). The Economic Effects of Speical Purpose Entities on Corporate Tax Avoidance. Contemporary Accounting Research, 37 (3), 1562-1597.
Donohoe, M., Lisowsky, P., & Mayberry, M. (2019). The Effects of Competition from S Corporations on the Organizational Form Choice of Rival C Corporations. Contemporary Accounting Research, 36 (3), 1784-1823.
Donohoe, M., McGill, G., & Outslay, E. (2019). The Geometry of International Tax Planning After the Tax Cuts and Jobs Act: A Riff on Circles, Squares, and Triangles. National Tax Journal, 72 (4), 647-670.

Other Publications

Articles

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.
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 Publications

Donohoe, M. (2016). Financial derivatives: Concepts, applications, and challenges. The American Middle Class: An Economic Encyclopedia of Progress and Poverty ABC-CLIO.

Working Papers

Chang, H., Donohoe, M., & Sougiannis, T. The Effects of Derivatives on the Informativeness of Analyst Research.
Ciconte, W., Donohoe, M., Lisowsky, P., & Mayberry, M. Predictable Uncertainty: The Relation between Unrecognized Tax Benefits and Future Income Tax Cash Outflows.

Honors and Awards

Top 50 Undergraduate Business Professor, Poets&Quants, 2018 to present
Best Discussant Award, 19th Annual Journal of the American Taxation Association Conference, 2016 to present
Excellence in Undergraduate Teaching Award, College of Business Alumni Association, University of Illinois at Urbana-Champaign, 2016 to present
Head's Award for Excellence in Accountancy Education, Department of Accountancy, 2016 to present
Raymond A. Hoffman Faculty Excellence Award in Research, Department of Accountancy, University of Illinois at Urbana-Champaign, 2013 to present
List of Teachers Ranked as Excellent by their Students, University of Illinois at Urbana-Champaign, 2012-2020
Best Discussant Award, 25th Annual Journal of the American Taxation Association Conference, 2019
Outstanding Educator Award, Illinois CPA Society, 2018
Outstanding Young Alumnus Award, University of Florida, 2018
Nominee, Outstanding Educator Award, Illinois CPA Society, 2015, 2017

Service

Editor, The Accounting Review, 2020-2022

Teaching Interests

Federal taxation of business entities

Research Interests

The intersection of financial reporting and coprorate taxation using archival methods

Current Courses

Advanced Income Tax Problems (ACCY 451) An introduction to U.S. federal taxation of business entities including taxable corporations and flow through entities (partnerships, Subchapter S corporations, and limited liability companies). Practical problems facilitate self-discovery of technical tax knowledge and the development of data analysis skills.
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.
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.