In this work, complex geometrical optics is, for what we believe is the first time, applied instead of geometrical or wave optics to describe the probe beam interaction with the field of the thermal wave in photothermal beam deflection (photothermal deflection spectroscopy) experiments on thin films. On the basis of this approach the thermal (thermal diffusivity and conductivity), optical (energy band gap), and transport (carrier lifetime) parameters of the semiconductor thin films (pure TiO2, N- and C-doped TiO2, or TiO2/SiO2 composites deposited on a glass or aluminum support) were determined with better accuracy and simultaneously during one measurement. The results are in good agreement with results obtained by the use of other methods and reported in the literature.