Professor Nichols has teaching interests in all areas of financial accounting, particularly in financial statements analysis. His research interests include financial reporting and the role of accounting information in capital markets. Nichols is particularly interested in market efficiency, asset pricing, and the use of accounting information for predicting stock returns. A certified public accountant, Nichols worked in public accounting before pursuing his doctorate degree. He earned his BA in commerce and business administration in accounting as well as a master's in tax accounting from the University of Alabama, and earned his MBA and PhD in accounting from Indiana University.