Timothy Kelley

Timothy Kelley
Phone: (619) 260-4846
Office: Olin Hall 212

Professor of Accounting

  • PhD, University of Houston, Accounting and Organizational Behavior
  • MBA, California State University, Long Beach, Accounting and Organizational Behavior
  • BS, Loyola-Marymount University, Accounting

Timothy P. Kelley, professor of accounting, formerly worked in public accounting with the international CPA firm Arthur Andersen & Co. Kelley has been teaching at USD since 1983 and his primary teaching interests are financial and managerial accounting. Most of his research has focused on the impact of time pressures on the work environment of auditors working in public accounting. He has published articles in the following journals: Auditing: A Journal of Practice and Theory, Advances in Accounting, Accounting Horizons, The Journal of Applied Business Research, The CPA Journal and National Public Accountant.

Selected Publications

  • Margheim, L., Kelley, T., Hora, J. (2018) A Case Analysis of Licensing Revenue Recognition in the Pharmaceutical Industry Under ASC 606, International Research Journal of Applied Finance, IX(4), 1-4.
  • Kelley, T., Margheim, L. (2015) Consolidation or Nonconsolidation of Variable Interest Entities: Ethical Dilemma Facing Newly Hired Controller, International Research Journal of Applied Finance, Vol. V(Issue 7), 1-10.
  • Kelley, T., Margheim, L. (2012) The Case of ABC Tech and its Variable Interest Entities, Journal of Business Case Studies, Volume(March/April 2012), 151-164.
  • Kelley, T., Hora, J., Margheim, L. (2010) A Financial Analysis Case of Amazon.com and Barnes & Noble with Emphasis On The Impact of ROE Versus EPS, Journal of Business Case Studies, 6(3), 21-32.
  • Margheim, L., Hora, J., Kelley, T. (2008) The Preferred Stock Dilemma of Appllo Technology: The Impact of SFAS #150, Global Perspectives on Accounting Education, 5, 55-62.
  • View all publications