Patrick Kielty | Fisher College of Business

MAcc Program Director

Clinical Assistant Professor

Accounting & Management Information Systems

Background

Patrick Kielty joined The Ohio State University’s Fisher College of Business in the summer of 2018. He holds a Ph.D. in Accounting from the University of Florida, an M.S. degree from Duke University’s The Fuqua School of Business, and a B.A. degree from the University of Massachusetts, Amherst.

His research explores how institutions, regulation, and human capital shape audit quality and financial reporting outcomes, with a focus on auditing, disclosure, and tax-related judgments.

At Ohio State, Professor Kielty teaches across the undergraduate, Master of Accounting (MAcc), and core MBA programs, with a primary focus on auditing and assurance topics. Previously, he taught Introduction to Auditing at the University of Florida.

Courses

ACCTMIS 4500 - Auditing Principles and Procedures: Basic concepts and standards of auditing; audit procedures and working papers, internal and external audit reports; professional responsibilities of auditors. Prereq: 3200, or permission of instructor.
ACCTMIS 7500 - Auditing Principles and Procedures: Basic theory and practice of auditing. Prereq: Enrollment in MAcc program.
ACCTMIS 3201 - Financial Accounting II: Theory and application of accounting techniques to record and report financial information; asset and liability valuation; income measurement; second of two-course sequence. Prereq: 3200, 3200.02, or BusMHR 2292 (BusAdm 499.01); or permission of instructor. Not open to students with credit for 3201.02 or 523.
MBA 6211 - Accounting for Decision Making: Examines the role of accounting and financial reporting by investors and managers for decision-making and performance evaluation. Prereq: Enrollment in MBA program or permission of instructor. Not open to students with credit for 800 or 801.
ACCTMIS 6202 - Accounting Policy & Research: Provides students the opportunity to develop their knowledge and appreciation of current debates surrounding the accounting profession. They will be exposed to academic research in accounting and the primary underlying methods involved. Prereq: Enrollment in Master of Accounting Program. Not open to students with credit for AcctMIS 844.