Michael Maier, PhD, CPA, CGA

Contact

Associate Professor, Alberta School of Business - Department of Accounting and Business Analytics

Email: msmaier@ualberta.ca
Phone: (780) 248-1275
Address: 2-30 Business Building
11203 Saskatchewan Drive NW

Edmonton AB

T6G 2R6

Associate Dean MBA, Alberta School of Business - MBA Office

Email: msmaier@ualberta.ca

Overview

About

Education:

PhD in Business Administration - University of Iowa
BCom with Distinction - University of Alberta

Awards:

2015 Mackenzie MBA Teaching Excellence Award
2010 Mackenzie MBA Teaching Excellence Award

Professional Designations:

Member of Chartered Professional Accountants of Alberta (CPA)
Institute for Corporate Directors, Director (ICD.D)

Research

Research Interests

Experimental Economics
Behavioral Finance
Accounting Regulation
Large Language Models in Financial Market Research
Use of AI in Costing Models
Fair-Value Accounting

Teaching

Teaching Interests

Financial Accounting
Financial Statement Analysis
Valuation

Courses

ACCTG 501 - Accounting for Managers

This course provides an integrated introduction to financial and managerial accounting, emphasizing the role of accounting information in reporting, planning, and decision-making. Students will learn the concepts and purposes underlying financial reporting, including the preparation and interpretation of key financial statements. Students are introduced to cost behaviour, activity-based costing, and the use of relevant financial data for decisions related to production, marketing, and capital budgeting. Additional topics include budgeting, variance analysis, performance evaluation, and management compensation systems, with an emphasis on aligning accounting systems with organizational strategy.

Fall Term 2026

Browse more courses taught by Michael Maier

Scholarly Activities

Research - CGA Alberta Research Grant ($20,000)

2011 to 2012

Awarded to support accounting research.

Research - Publications

Emergence of information aggregation to rational expectations equilibria in markets populated by biased heuristic traders. (2024) Journal of Economic Behavior & Organization,Volume 228. (with Karim Jamal and Shyam Sunder)

The cost of transfusing a unit of red blood cells: a costing model for Canadian hospital use. (2017). Vox Sanguinis ISBT Science Series, Vol 12 (3), June: 375-380. (with O. Lagerquist, D. Poseluzny, G. Werstiuk, J. Slomp, S. Nahirniak and G. Clarke)

Simple Agents, Intelligent Markets. (2017). Computational Economics, Vol 49 (4), April: 653-675. (with Karim Jamal and Shyam Sunder)

Environmental Liabilities and the Move to IFRS for Canadian Resource Companies: Discount Rates and Diversity in Practice. (2017). Accounting, Auditing and Accountability Journal (with Giovanna Michelon and Thomas Schneider)

Public Information Precision and Coordination Failure: An Experiment. (2016). Journal of Accounting Research, Vol 54 (3), September: 941-986. (with Sanjay Banerjee)

Cognition in Spatial Dispersion Games. (2005) in Rami Zwick and Amnon Rapoport (Editors) Experimental Business Research, Volume III: Marketing, Accounting and Cognitive Perspectives, Kluwer, Nowell, MA. (with Andreas Blume and Douglas V. DeJong)

Enforced Standards Versus Evolution by General Acceptance: A Comparative Study of E-Commerce Privacy Disclosure and Practice in The US and UK. (2005). Journal of Accounting Research Vol 43 ( I), March: 73-96. (with Karim Jamal and Shyam Sunder)

Regulation and The Marketplace. (2004). Regulation Magazine. Vol 26 (4), Winter Issue. Published by The Cato Institute, Washington, D.C: January, pp 38·41 . (with Karim lamal and Shyam Sunder)

Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market. (2003). Journal of Accounting Research, May. Vol 41 (2): 285-309. (with Karim Jamal and Shyam Sunder)

Research - SSHRC Standard Research Grant ($58,662)

2011 to 2015

"Does fair value accounting discipline markets or increase volatility and destabilize markets” Principal Investigator: Michael Maier Co-Applicants: Karim Jamal, Thomas Schneider

Teaching - University of Alberta TLEF Award ($50,000)

2017 to 2019

Awarded by the University of Alberta Center for Teaching and Learning to support innovative teaching methodologies. Co-applicant: Emily Block