Brad Mikus, Ph.D.

Department:
Accountancy
Title:
Assistant Professor
Address:
Rike Hall 100, 3640 Colonel Glenn Hwy, Dayton, OH 45435-0001

I still can't believe that I'm a PhD who gets to teach, learn, research, question, and serve my students, university, and wider community. I love the mission of public higher education for too many reasons to list here. However, I understand the importance of the public investment, and I will do my best to be a good steward of that investment.

I teach Intermediate Financial accounting, and I hope that all my students will become CPAs, executives, academics, or other successful professionals. I also teach Survey of Financial Accounting to MBA students, and I hope that my students will combine a new-found love of accounting with their work experience to also become successful professionals.

My research deals with goodwill. Accounting for goodwill has changed significantly over the past many decades because we still can't agree whether goodwill is an asset, an expense, a plug-figure, or a sign of overpaying for a target in a merger. The problem is that goodwill is all of these things and more. My research helps to separate mergers where goodwill is an asset from mergers where goodwill is a sign of overpaying. My research may help the Financial Accounting Standards Board (FASB) as they continue to update the accounting for goodwill.

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