Loren Margheim

Chair, Accountancy Programs
Professor of Accountancy
Loren Margheim
(619) 260-4834
Office Location
Olin Hall 222
  • PhD, Arizona State University, Accounting
  • Master of Accountancy University of Denver, Financial Accounting
  • BS/BA, University of Denver, Accounting
Areas of Expertise

Selected Publications

  • Consolidation or Nonconsolidation of Variable Interest Entities: Ethical Dilemma Facing Newly Hired Controller, International Research Journal of Applied Finance
  • iRobot Corporation's Intellectual Property: Accounting For Research and Development Under US GAAP Versus IFRS, Journal of Business Case Studies
  • The Case of ABC Tech and its Variable Interest Entities, Journal of Business Case Studies
  • Educational Competencies That Mid-Sized CPA Firms Value In Their Professional Accounting Staff, American Journal of Business Education
  • A Financial Analysis Case of Amazon.com and Barnes & Noble with Emphasis On The Impact of ROE Versus EPS, Journal of Business Case Studies


Prior to joining USD in 1984, Loren Margheim worked as a medicare program auditor and spent time as faculty member-in-residence for Arthur Andersen. Margheim's specialties are in corporate financial reporting and auditing. His research has identified factors that cause auditors to engage in dysfunctional behaviors during audits, and examines how the work performed by a corporation's internal auditors affects the work of external CPAs. His research papers have appeared in such journals as Journal of Accounting Research and Accounting Horizons. In 1997, Margheim was appointed associate editor of Advances in Accounting in recognition of research expertise in behavioral accounting issues.

Margheim regularly serves on committees such as the undergraduate studies committee, rank and tenure committee and the long range planning committee. He is involved issues of curriculum redesign and assessment of graduating student skills, and serves as the chair of the accounting faculty recruiting committee.