Michelle Nessa

Michelle Nessa is an Assistant Professor in the Accounting and Information Systems Department at Michigan State University. She received her PhD from the University of Iowa. Her research interests include the effects of taxes on business decisions, tax enforcement, the taxation of multinational companies, and corporate tax planning.

Acito, A. and M. Nessa. 2021. Law firms as tax planning service providers. The Accounting Review, forthcoming.Kim, J., M. Nessa, and R. Wilson. 2021. How do reductions in foreign country corporate tax rates affect U.S. domestic manufacturing firms? The Accounting Review 96 (3): 287-311.Nessa, M., Schwab, C., Stomberg, B., and E. Towery. 2020. How do IRS resources affect the corporate audit process? The Accounting Review 95 (2): 311-338.Gleason, C. A., L. F. Mills, and M. L. Nessa. 2018. Does FIN 48 improve firms’ estimates of tax reserves? Contemporary Accounting Research 35 (3): 1395-1429.Nessa, M. L. 2017. Repatriation tax costs and U.S. multinational companies’ shareholder payouts. The Accounting Review 92 (4): 217-241.