Charles Kelliher

Charles Kelliher is an Associate Professor at the Kenneth G. Dixon School of Accounting within the College of Business at the University of Central Florida. His research primarily explores tax compliance, tax planning strategies, and the impact of social norms on taxpayer behavior. He employs empirical and behavioral approaches to investigate fiscal decision-making.

Kelliher's work spans interdisciplinary domains, integrating accounting with behavioral economics and public policy. His recent articles focus on modern tax administration challenges, including pre-populated tax returns and behavioral interventions to enhance compliance.

Long-term research trajectories include financial modeling applications, with historical work on spreadsheet optimization for capital budgeting and investment simulations. Methodological contributions include psychometric scale development for tax compliance studies.