معرفی
Khim Kelly serves as the KPMG Professor of Accounting at the Kenneth G. Dixon School of Accounting within the University of Central Florida's College of Business. Her research examines performance measurement systems, compensation design, and corporate governance mechanisms that influence managerial decision-making and employee behavior in organizations.
Dr. Kelly investigates how formal and informal organizational controls—including regulatory requirements, audit procedures, and cultural factors—affect behaviors of managers, auditors, and investors. Her methodological approach incorporates laboratory experiments, field studies, and archival analysis to explore behavioral accounting phenomena.
Her recent publications investigate the intersection of organizational identification and reward valuation, demonstrating how reward types differently engage employees depending on their organizational alignment. Other work examines the cognitive benefits of combining hypothesis-testing approaches with causal models to improve judgment accuracy.
As Deputy Editor-In-Chief of Contemporary Accounting Research and editorial board member for leading journals, Dr. Kelly promotes rigorous behavioral accounting research. She regularly presents her work at international academic conferences and maintains collaborations examining work practices across global contexts.
