Timothy J. Brown

Dr. Timothy Brown is an Associate Professor of Accounting at the University of South Carolina's Darla Moore School of Business. He holds a Ph.D. from Cornell University and is a licensed CPA (inactive) with prior experience at Ernst & Young.

His research examines psychological factors in accounting decisions, including auditor judgment, earnings management rationalization, and investor interpretation of financial information. Recent studies investigate contrast effects in accounting standard application, concession strategies in internal auditing, and how mobile device usage shapes investor judgments. His work integrates behavioral economics with accounting practice.

Dr. Brown serves on editorial boards for The Accounting Review and Behavioral Research in Accounting. His teaching in financial accounting and financial statement analysis has received multiple excellence awards.

Professional Background: Brings industry perspective from senior auditing roles to accounting education and research.