Michael Timothy Dugan is an accounting academic, currently serving as Professor of Accounting at Augusta University. He is noted for research contributions in the area of predictive ability and market-based archival research. Peers external to his home institution have recognized Dugan for teaching excellence.

Augusta University (AU) is a public research university and academic medical center in Augusta, Georgia. It is a part of the University System of Georgia and has satellite medical campuses in Savannah, Albany, Rome, and Athens. It employs over 15,000 people, has more than 56,000 alumni, and is accredited by the Southern Association of Colleges and Schools.