J. Timothy Sale, PhD, CPA
Professor of Accounting and Dept. Head and SAP Fel

J. Timothy Sale, PhD, CPAJ. Timothy Sale is Professor of Accounting and Information Systems, Norwood C. Geis Fellow and an SAP Fellow in Enterprise Systems. He has previously served on the faculty of the Department of Accounting and Management Information Systems at The Ohio State University. Dr. Sale has authored or co-authored articles published in leading American and European accounting journals including The Accounting Review, Accounting and Business Research, Management Accounting, CA Magazine, Cost and Management, Journal of Accountancy, Journal of Accounting and Business Finance, and Artificial Intelligence in Accounting and Auditing. He also co-authored a monograph entitled Financial Control of Divisional Capital Investment published by The Institute of Cost and Management Accountants in England. He is also currently Editor of Advances in International Accounting.

Contact Information
E-mail: tim.sale@uc.edu Phone: (513) 556-7062
Office/Address: 303 Carl H. Lindner Hall
PO Box 210211
Cincinnati, Ohio 45221-0211		 Fax: (513) 556-6278
 
 
Areas of Expertise
General Expertise: Accounting, Globalization, Information Systems
Specific Expertise: International Accounting
Research Interests: International Accounting, Corporate Governance
Teaching Interests: International Accounting, Consolidated Financial Statements, Accounting Information Systems, Strategic Cost Management
Publications
  • (With Robert W. Scapens) An International Study of Accounting Practices in Divisionalized Companies and Their Associations with Organizational Variables The Accounting Review (April 1985 231-247
  • (With Susanne O'Callaghan and John Walker), Over and Under Reliance on Internal Controls: Neural Networks Versus External Auditors Artificial Intelligence in Accounting and Auditing: Toward New Paradigms, Vol. 4, February, 1998.
Affiliations
  • American Accounting Association
  • European Accounting Association
  • American Institute of CPAs
Honors & Achievements
  • Honorary Senior Visiting Fellow University of Manchester Manchester England
  • Visiting Professor Johannes Kepler University Linz Austria
Education
  • PhD - University of Cincinnati
  • CPA - State of Ohio
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