Loren Margheim

Chair, Accountancy Programs
Professor of Accountancy
Loren Margheim
(619) 260-4834
Office Location
Olin Hall 222
  • Ph.D. Arizona State University, Accounting
  • Master of Accountancy University of Denver, Financial Accounting
  • B.S.B.A. University of Denver, Accounting
Areas of Expertise

Selected Publications

  • iRobot Corporation's Intellectural 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
  • The Preferred Stock Dilemma of Appllo Technology: The Impact of SFAS #150, Global Perspectives on Accounting Education


Loren Margheim, professor of Accounting, joined the USD School of Business Administration faculty in 1984. Prior to entering academics, Margheim worked as a medicare program auditor and has since spent a year serving as faculty member in residence for Arthur Andersen & Co., an international accounting firm. Margheim's specialties are in corporate financial reporting and auditing. His research has generally focused on factors that affects the behavior of auditors while performing audits. Specifically, he has performed research that has identified factors that cause auditors to engage in dysfunctional behaviors during their audits. He has also extensively examined how the work performed by a corporation's internal auditors affects the work of their external CPA's. His research papers have been presented at numerous professional meetings and have appeared in such journals as Journal of Accounting Research, Advances in Accounting, Auditing: A Journal of Theory and Practice, and Accounting Horizons. In 1997 Margheim was…