Dr. Khim Kelly is the KPMG Professor of Accounting at the Kenneth G. Dixon School of Accounting, University of Central Florida. Dr. Kelly received her Ph.D. from the University of Southern California and previously held faculty positions at the University of Waterloo, Canada, and Nanyang Technological University, Singapore.
She teaches courses in financial accounting (primarily financial reporting and disclosures to investors and creditors external to organizations) and managerial accounting (primarily the reporting of information within an organization to support decision-making). Her research examines the design of performance measurement, evaluation and compensation practices in organizations, and how those performance management practices impact employee behavior and performance. She is interested in how individuals and groups behave and make decisions when operating under different organizational controls. For example, her research has investigated how formal and informal corporate governance mechanisms (e.g., regulatory requirements, audit procedures, internal controls, compensation structures, decision-making structures, organization culture and identity) affect the behaviors of various organizational stakeholders (e.g., managers, auditors and investors).
Dr. Kelly’s research has received multiple Best Paper Awards and has been published in top accounting journals, including the American Accounting Association’s The Accounting Review, Oxford University’s Accounting, Organizations and Society, and the Canadian Academic Accounting Association’s Contemporary Accounting Research. She has been invited to present her research at numerous conferences and universities in the U.S. and internationally. Dr. Kelly is currently an editor at Contemporary Accounting Research, and also serves on the editorial boards of Journal of Management Accounting Research and Management Accounting Research.