skip to main content
profile photo

Michelle Nessa

Associate Professor
Department: Accounting and Information Systems
North Business Building
632 Bogue St Rm N215
East Lansing, MI 48824
Phone: (517) 432-3229
Main Street Capital Corporation Endowed Faculty in Business Fellow
Department: Accounting and Information Systems
Areas of Expertise
  • Biography
    Michelle Nessa is an Associate Professor in the Department of Accounting and Information Systems 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.
  • Publications
    Hanlon, M., and M. Nessa. 2023. The use of financial accounting information in the OECD BEPS 2.0 project: A discussion of the rules and concerns. National Tax Journal 76 (1): 193-232.
    Acito, A. and M. Nessa. 2022. Law firms as tax planning service providers. The Accounting Review 97 (4): 1-26.
    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.
  • Courses
    • ACC 331: Federal Income Tax Accounting
    • ACC 850: Accounting for Multiunit Enterprises
  • Media Mentions

Related News:

Broad faculty Judith Whipple, Stephen Schiestel, Anand Nair, Kevin Markle and Stanley Griffis wear academic regalia and pose in front of a Broad College banner at the 2022 Faculty Recognition Dinner and Investiture Ceremony.
This year’s Faculty Recognition Dinner and Investiture Ceremony highlighted faculty endowments from 2020, 2021 and 2022.
Broad Matters podcast hosted by the MSU Broad College of Business, available on Spotify, Apple Podcasts and Google Podcasts
Accounting professor Michelle Nessa maps out the new Tax Cuts and Jobs Act as individuals and businesses file taxes.