Michael Kirschenheiter

College of Business Administration University of Illinois at Chicago

Professor of Accounting

601 South Morgan Street

11th Floor

Chicago, IL 60607

United States

SCHOLARLY PAPERS

19

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3,033

SSRN CITATIONS
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Top 41,957

in Total Papers Citations

3

CROSSREF CITATIONS

9

Scholarly Papers (19)

1.

A Model of Auditing Under Bright-Line Accounting Standards

Number of pages: 49 Posted: 20 Jul 2002
Michael Kirschenheiter and Dennis H. Caplan
College of Business Administration University of Illinois at Chicago and Oregon State University - Department of Accounting, Finance, and Information Management
Downloads 731 (33,619)
Citation 2

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bright-line standards, hard information, auditing expertise

2.

Do Compustat Financial Statement Data Articulate?

Number of pages: 65 Posted: 18 Jan 2014 Last Revised: 15 Dec 2015
Ryan Casey, Feng Gao, Michael Kirschenheiter, Siyi Li and Shail Pandit
University of Denver, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, College of Business Administration University of Illinois at Chicago, California State University, Fullerton - Department of Accounting and University of Illinois at Chicago
Downloads 403 (72,281)
Citation 2

Abstract:

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financial statement articulation; data integrity; data errors; Compustat

3.

Prudence Demands Conservatism

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 39 Posted: 03 Sep 2009
Michael Kirschenheiter and Ram T.S. Ramakrishnan
College of Business Administration University of Illinois at Chicago and University of Illinois at Chicago
Downloads 343 (86,899)
Citation 2

Abstract:

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Prudence, Consevatism, Accounting

4.

Discretionary Disclosures with Risk-Averse Investors'

Number of pages: 48 Posted: 16 Apr 2002
Michael Kirschenheiter and Bjorn Jorgensen
College of Business Administration University of Illinois at Chicago and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 341 (87,501)
Citation 1

Abstract:

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voluntary disclosure, risk aversion, risk adjusted

5.

Voluntary Disclosure of Sensitivity

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 24 Posted: 20 Sep 2008
Bjorn Jorgensen and Michael Kirschenheiter
London School of Economics & Political Science (LSE) - Department of Accounting and Finance and College of Business Administration University of Illinois at Chicago
Downloads 327 (91,644)
Citation 3

Abstract:

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6.

Articulation Based Accruals

Review of Accounting Studies, Forthcoming
Number of pages: 64 Posted: 24 Jan 2014 Last Revised: 18 Dec 2016
Ryan Casey, Feng Gao, Michael Kirschenheiter, Siyi Li and Shail Pandit
University of Denver, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, College of Business Administration University of Illinois at Chicago, California State University, Fullerton - Department of Accounting and University of Illinois at Chicago
Downloads 285 (106,893)

Abstract:

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Financing accruals; operating accruals; financial statement articulation

7.

Measuring Reporting Quality

Number of pages: 64 Posted: 19 Feb 2018 Last Revised: 29 Apr 2019
Ryan Casey, Feng Gao, Michael Kirschenheiter, Siyi Li and Shail Pandit
University of Denver, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, College of Business Administration University of Illinois at Chicago, California State University, Fullerton - Department of Accounting and University of Illinois at Chicago
Downloads 225 (136,839)

Abstract:

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Financial reporting quality; disclosure quality; disaggregation; financial statement articulation; Compustat; annual report

8.

Earnings Management Through OCI Components

Number of pages: 51 Posted: 06 Apr 2017
Raluca Chiorean, Michael Kirschenheiter and Ram T.S. Ramakrishnan
Lehigh University - Department of Accounting, College of Business Administration University of Illinois at Chicago and University of Illinois at Chicago
Downloads 201 (150,923)

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Derivatives, Cash flow hedge accounting, Other comprehensive income, Earnings management

9.

Discretionary Disclosures to Risk-Averse Traders: A Research Note

Number of pages: 24 Posted: 01 Aug 2014
Bjorn Jorgensen and Michael Kirschenheiter
London School of Economics & Political Science (LSE) - Department of Accounting and Finance and College of Business Administration University of Illinois at Chicago
Downloads 122 (230,092)
Citation 1

Abstract:

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discretionary disclosures, risk aversion, risk-adjusted prices

10.

Articulation-Based Accruals and Audit Fees

Number of pages: 50 Posted: 01 Nov 2018
Ryan Casey, Feng Gao, Michael Kirschenheiter, Siyi Li and Shail Pandit
University of Denver, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, College of Business Administration University of Illinois at Chicago, California State University, Fullerton - Department of Accounting and University of Illinois at Chicago
Downloads 55 (371,856)
Citation 1

Abstract:

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11.

Interactive Discretionary Disclosures

Contemporary Accounting Research, Forthcoming
Posted: 17 Jan 2011
Bjorn Jorgensen and Michael Kirschenheiter
London School of Economics & Political Science (LSE) - Department of Accounting and Finance and College of Business Administration University of Illinois at Chicago

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Discretionary disclosures, sequential disclosures, correlated signals, management forecasts

12.

Discretionary Risk Disclosures

The Accounting Review, Vol. 78, April 2003
Posted: 19 Feb 2003
Bjorn Jorgensen and Michael Kirschenheiter
London School of Economics & Political Science (LSE) - Department of Accounting and Finance and College of Business Administration University of Illinois at Chicago

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13.

The Aggregation and Valuation of Deferred Taxes

Review of Accounting Studies, Vol. 6, No. 2/3, June/September 2001, pp. 275-297
Posted: 24 Jun 2002
Eli Amir, Michael Kirschenheiter and Kristen Willard
Tel Aviv University, College of Business Administration University of Illinois at Chicago and affiliation not provided to SSRN

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14.

A Model of Outsourcing and Audit Risk for Internal Audit Services

Contemporary Accounting Research, Vol. 17, No. 3, Fall 2000, pp. 387-428
Posted: 24 Jun 2002
Dennis H. Caplan and Michael Kirschenheiter
Oregon State University - Department of Accounting, Finance, and Information Management and College of Business Administration University of Illinois at Chicago

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15.

Optimal Contracting, Accounting Standards and Market Structures

Contempoary Accounting Research, Vol. 16, No. 2, Summer 1999, pp. 243-276
Posted: 24 Jun 2002
Michael Kirschenheiter
College of Business Administration University of Illinois at Chicago

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16.

Information Quality and Correlated Signals

Journal of Accounting Research, Vol. 35, No. 1, Spring 1997, pp. 43-60
Posted: 24 Jun 2002
Michael Kirschenheiter
College of Business Administration University of Illinois at Chicago

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17.

Can 'Big Bath' and Earnings Smoothing Coexist as Equilibrium Financial Reporting Strategies?

Journal of Accounting Research, Vol. 40, June 2002
Posted: 19 Feb 2002
Michael Kirschenheiter and Nahum D. Melumad
College of Business Administration University of Illinois at Chicago and Columbia Business School - Accounting, Business Law & Taxation

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Earnings smoothing; Big bath; Reporting discretion and optimal credible reporting strategies

18.

Firm Valuation with Deferred Taxes: A Theoretical Framework

Posted: 04 Aug 1997
Eli Amir, Michael Kirschenheiter and Kristen Willard
Tel Aviv University, College of Business Administration University of Illinois at Chicago and affiliation not provided to SSRN

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19.

The Valuation of Deferred Taxes

Contemporary Accounting Research, Vol. 14, No. 4, Winter 1997
Posted: 25 Jun 1997
Michael Kirschenheiter, Eli Amir and Kristen Willard
College of Business Administration University of Illinois at Chicago, Tel Aviv University and affiliation not provided to SSRN

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