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Michael S.H. Shih CV

Michael S. H. Shih, Ph.D.
Professor, Accounting
mshih@uwindsor.ca
519-253-3000 ext. 3116
Office: OB 419

Education 

  • Ph.D.  University of Minnesota, Twin Cities, Accounting, 1989.
  • M.S.  University of Akron, Ohio, Accounting, 1983.
  • B.A.  National Taiwan University, Taiwan, Economics, 1978.

Professional Certifications 

  • CPA - Certified Public Accountant, 1983, Ohio, USA.

Employment Experience 

  • Professor, Odette School of Business, University of Windsor (July, 2016 - Present)
  • Associate Professor, Odette School of Business, University of Windsor (July, 2013 - June, 2016)
  • Visiting Associate Professor, Santa Clara University (June, 2012 - June, 2013), California.
  • Associate Professor, National University of Singapore (September, 2003 - December, 2013)
  • Assistant Professor, National University of Singapore (September, 1996 - August, 2003)
  • Assistant Professor, University of Toronto (September, 1989 - June, 1996)
  • Assistant Professor, University of Wisconsin (September, 1988 - June, 1989)
  • Teaching Associate, University of Minnesota (January, 1983 - June, 1988)
  • Credit Analyst, Bank Paribus (February, 1981 - December, 1983), Paris, France.
  • Credit Analyst, Bank of New York (January, 1980 - January, 1981), New York.

Honours and Awards 

  • 2000:  Oscar R. Goodman Best Paper Award in Financial Institutions and Markets, Midwest Finance Association annual meeting.  Paper title: "Banking-Sector Crisis in Asia and Mergers as a Solution"
  • 1998-1999 NUS Business School Honourable Mention Best Paper award, National University of Singapore.  Paper title: "Corporate Hierarchy and Goal Congruence"

INTELLECTUAL CONTRIBUTIONS

Chapters, Cases, Readings, Supplements 

  • Shih, M. S.H. (1995). Choice of merger accounting method. In S. Butler, Norman (Ed.), Asset Valuation (pp. 92-125). University of Oklahoma Press, USA.

Articles 

  • Shih, M. S.H. (2019).  Investor skepticism and the incremental effects of small positive sales surprises.   Journal of Economics and Business, http://doi.org/10.1016/j.jeconbus.2019.105847.
  • Keung, E., & Shih, M. (2014).  Measuring discretionary accruals: Are ROA-matched models better than the original Jones-type models?   Review of Accounting Studies, 19 (2), 736-768, http://doi.org/10.1007/s11142-013-9262-7.
  • Keung, E., Lin, Z., & Shih, M. (2010).  Does the stock market see a zero or small positive earnings surprise as a red flag?   Journal of Accounting Research, 48 (March), 91-121, http://doi.org/10.1111/j.1475-679x.2009.00354.x.
  • Shih, M. S.H. (2007).  Profit as a signal of product quality and customer service: performance evaluation for plant managers.   International Journal of Accounting, Auditing and Performance Evaluation, 4 (6), 608-632.
  • Shih, M. S.H. (2003).  An investigation into the use of mergers as a solution for the Asian banking-sector crisis.   Quarterly Review of Economics and Finance, The, 43 (1), 31-49.
  • Shih, M. S.H., & Yong, L. (2001).  Relationship of planning and control systems with strategic choices: a closer look.   Asia-Pacific Journal of Management, 18 (4), 481-501.
  • Shih, M. S.H. (1998).  Corporate hierarchy and goal attainability.   Accounting Review, The, 73, 557-564.
  • Shih, M. S.H. (1996).  Optimal transfer pricing method and fixed cost allocation.  Abacus, 32 (2), 178-195. http://doi.org/10.1111/j.1467-6281.1996.tb00458.x.
  • Shih, M. S.H. (1996).  Determinants of corporate leverage: a time-series analysis using U.S. tax return data.   Contemporary Accounting Research, 13 (2), 487-504.
  • Shih, M. S.H. (1995).  Conglomerate mergers and under-performance risk: a note.   Quarterly Review of Economics and Finance, The, 35 (2), 225-231.
  • Shih, M. S.H. (1994).  Corporate tax incentives for conglomerate mergers: model development and empirical evidence.   Contemporary Accounting Research, 10 (2), 453-481.
  • Shih, M. S.H., & Sunder, S. (1987).  Design and tests of an efficient search algorithm for accurate linear valuation systems.   Contemporary Accounting Research, 4 (1), 17-31.

Presentations 

  • Shih, M. S.H. (2019, August). Sales manipulation: Are investors fooled?  American Accounting Association Annual meeting, San Francisco.
  • Shih, M. S.H. (2018, August). Are CEOs held accountable for unrecognized expenses? The case of implied employee option expense.  American Accounting Association Annual meeting, Washington, DC.
  • Shih, M. S.H. (2017, August). Investor skepticism toward small positive sales surprises.  American Accounting Association 2017 conference, San Diego.
  • Shih, M. S.H. (2016, August). Are CEOs held accountable for unrecognized expenses? The case of Implied Employee Option Expense.  American Accounting Association annual meeting and conference on teaching and learning in Accounting, New York.
  • Shih, M. S.H. (2014, May). Why do Managers Oppose the Fair Value Expensing of Employee Stock Options?  Canadian Academic Accounting Association, Edmonton.
  • Shih, M. S.H. (2013, August). Incentive Compensation and ESO Expensing under SFAS No. 123 and 123(R).  American Accounting Association 2013 - Anaheim.
  • Shih, M. S.H. (2012, October). Measuring Discretionary Accruals: Are ROA-Matched Models Better than the Original Jones Type Models? McGill University, Montreal.
  • Shih, M. S.H. (2012, August). Measuring Discretionary Accruals: Are ROA-Matched Models Better than the Original Jones Type Models?  American Accounting Association, Annual Meeting, Washington, DC.
  • Shih, M. S.H. (2012, June). Incentive Compensation and ESO Expensing under SFAS No. 123 and 123(R). Hong Kong Polytechnic University, Hong Kong.
  • Shih, M. S.H. & Lin, Z. (2009, August). A Critique of ROA-Adjusted Discretionary Accruals Estimation Models.  American Accounting Association annual conference, New York.
  • Shih, M. S.H., Keung, E., & Lin, Z. (2008, August). Backlash against the Numbers Game: Evidence from How Investors and Analysts React to a Zero and Small Positive Earnings Surprises.  American Accounting Association 2008 Annual Meeting, Anaheim.
  • Shih, M. S.H. & Lin, X. (2005, August). Predictability of Estimates of Discretionary Accruals from Jones-type Models: Interpretations and Implications for Earnings Management Research.  American Accounting Association annual conference, San Francisco.
  • Shih, M. S.H. & Lin, Z. (2004, August). Using Jones and Modified Jones Models to Estimate Quarterly Discretionary Accruals: Problems and Possible Remedies.  American Accounting Association annual conference, Orlando.
  • Shih, M. S.H. (2002, August). Why Firms Hold Pure Production Managers Responsible for Profit: An exploratory study.  American Accounting Association annual conference, San Antonio.
  • Shih, M. S.H. (2000, October). Banking Sector Crisis in Asia and Mergers as a Solution.  Financial Management Association Annual Meeting, Seattle.
  • Shih, M. S.H. (2000, August). Asian Economic Crisis, Corporate Strategy and Planning and Control Systems.  American Accounting Association Annual Meeting, Philadelphia.
  • Shih, M. S.H. (1997, August). Responsibility Accounting and Controllability: Determinants of Performance Evaluation Systems for Plant Managers in Canada.  American Accounting Association annual conference, Dallas.

Service - Professional 

Board Member: Journal Editorial Review Board

  • 2018:  Arab Journal of Administrative Sciences
  • 2014:  Asia-Pacific Management Accounting Journal

Board of Directors

  • 1999-2001:  Asia Pacific Finance Association