Patrick Kielty

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.