Michelle Higgins


Ph.D., University of North Carolina, Chapel Hill

Research Expertise
Accounting, financial reporting and valuation

Professor Michelle Higgins' (fna Yetman) research interests are in financial reporting quality, governance and taxation. She expands beyond the boundaries of the commonly investigated U.S. for-profit corporation by investigating international and nonprofit settings. Her research has been published in the Journal of Accounting Research, the Accounting Review, National Tax Journal, Management Science, Nonprofit and Voluntary Sector Quarterly, and the Journal of Accounting and Public Policy. She teaches the core MBA and MPAc course in financial accounting, as well as an accounting for non-financial managers course in the Wine Executive Program.

Higgins received her Ph.D. from the University of North Carolina at Chapel Hill. She earned her Master of Accounting Science from the University of Illinois, Champaign, and her MBA from Texas A&M University. She earned her Bachelor of Business Administration from Stephen F. Austin State University. She is a certified public accountant in Texas and a member of the American Accounting Association.


  • Best Paper Award 2013, American Accounting Association Annual Meeting, Government and Nonprofit Section Annual Meeting.
  • Dean’s Faculty Research Scholar, UC Davis Graduate School of Management, 2009-10.
  • Small Grant in Aid of Research, UC Davis, 2007-09.
  • New Faculty Research Grant, UC Davis, 2005.
  • Faculty Research Fellow, University of Iowa McGladrey Institute, 2002-03.
  • Scholarship, Educational Foundation for Women in Accounting, 1999.