Steven J. Kachelmeier

University of Texas at Austin

Randal B. McDonald Chair in Accounting

Department of Accounting

2110 Speedway, Mail Stop B6400

Austin, TX 78712

United States

  • University of Texas at Austin

    • Email
    • Tel: 512-471-3517
    • Fax: 512-471-3904
SCHOLARLY PAPERS

21

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9,495

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185

Scholarly Papers (21)

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1.

The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty

Downloads 3,541 ( 6,944)
Citation 68

The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty

Number of pages: 47 Posted: 17 Aug 2014 Last Revised: 15 Feb 2019
Steven J. Kachelmeier, Dan Rimkus, Jaime J. Schmidt and Kristen Valentine
University of Texas at Austin, University of Florida, University of Texas at Austin and University of Georgia
Downloads 3,541 (6,814)
Citation 68

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audit reporting, misstatements, critical audit matters, measurement uncertainty, piecemeal assurance

The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty

Contemporary Accounting Research, Forthcoming
Posted: 12 Jan 2020
Steven J. Kachelmeier, Dan Rimkus, Jaime J. Schmidt and Kristen Valentine
University of Texas at Austin, University of Florida, University of Texas at Austin and University of Georgia

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audit reporting, misstatements, critical audit matters, measurement uncertainty, piecemeal assurance

2.

Financial Accounting and Auditing Experiments in the Journal of Accounting Research: Historical Background and Recent Advances

Journal of Accounting Research 2020 virtual issue
Number of pages: 23 Posted: 10 Oct 2020
Steven J. Kachelmeier
University of Texas at Austin
Downloads 831 (62,562)
Citation 2

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experiments, market efficiency, financial accounting, auditing

3.

An Experimental Investigation of Forward-Looking Non-Financial Performance Disclosures

Number of pages: 56 Posted: 31 Jan 1998
J. Richard Dietrich, Steven J. Kachelmeier, Don N. Kleinmuntz and Thomas J. Linsmeier
Ohio State University, University of Texas at Austin, affiliation not provided to SSRN and Financial Accounting Standards Board
Downloads 669 (82,992)
Citation 5

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4.

Does Intent Modify Risk-Based Auditing?

McCombs Research Paper Series No. ACC-06-11
Number of pages: 40 Posted: 29 Oct 2011 Last Revised: 04 Dec 2013
Steven J. Kachelmeier, Tracie M. Majors and Michael G. Williamson
University of Texas at Austin, University of Southern California and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 479 (126,011)
Citation 2

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risk-based auditing, fraud, intent, risk, scale insensitivity, experimental economics

5.

Measuring and Motivating Quantity, Creativity, or Both

Downloads 467 (129,519)
Citation 20

Measuring and Motivating Quantity, Creativity, or Both

AAA 2008 MAS Meeting Paper
Number of pages: 50 Posted: 30 Jul 2007
Steven J. Kachelmeier, Bernhard Erich Reichert and Michael G. Williamson
University of Texas at Austin, Virginia Commonwealth University and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 467 (128,285)
Citation 20

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managerial accounting, incentives, creativity

Measuring and Motivating Quantity, Creativity, or Both

Journal of Accounting Research, Forthcoming
Posted: 02 Nov 2007
Steven J. Kachelmeier, Bernhard Erich Reichert and Michael G. Williamson
University of Texas at Austin, Virginia Commonwealth University and University of Illinois at Urbana-Champaign - Department of Accountancy

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managerial accounting, incentives, creativity

6.

Attracting Creativity: The Initial and Aggregate Effects of Contract Selection on Creativity-Weighted Productivity

AAA 2009 Management Accounting Section (MAS) Meeting Paper
Number of pages: 49 Posted: 28 Feb 2008 Last Revised: 29 Jun 2009
Steven J. Kachelmeier and Michael G. Williamson
University of Texas at Austin and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 456 (133,638)
Citation 26

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Creativity, incentives, contingent compensation, multi-dimensional performance measurement, adverse selection

7.

Why Do Ineffective Audit Committee Members Experience Turnover?

Number of pages: 50 Posted: 02 Sep 2011 Last Revised: 19 Sep 2013
Steven J. Kachelmeier, Stephanie J. Rasmussen and Jaime J. Schmidt
University of Texas at Austin, University of Texas at Arlington and University of Texas at Austin
Downloads 444 (138,063)
Citation 6

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audit committee effectiveness, board turnover, shareholder voting

8.

A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?

Downloads 436 (140,985)
Citation 7

A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?

Number of pages: 57 Posted: 11 Oct 2017 Last Revised: 06 May 2021
Matthew Baugh, Nicholas Hallman and Steven J. Kachelmeier
Arizona State University (ASU) - School of Accountancy, University of Texas at Austin and University of Texas at Austin
Downloads 436 (139,433)
Citation 7

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Audit committees, expertise, attractiveness, dual-processing theory, elaboration likelihood model, auditor selection, audit fees

A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?

Contemporary Accounting Research, Forthcoming
Posted: 06 Oct 2021
Matthew Baugh, Nicholas Hallman and Steven J. Kachelmeier
Arizona State University (ASU) - School of Accountancy, University of Texas at Austin and University of Texas at Austin

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audit committees, expertise, attractiveness, dual-processing theory, elaboration likelihood model, auditor selection

9.

Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments

Downloads 420 (147,215)
Citation 22

Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments

Journal of Accounting Research 55 (4): 963-994, 2017
Number of pages: 48 Posted: 11 Apr 2016 Last Revised: 05 Sep 2017
Steven J. Kachelmeier and Ben W. Van Landuyt
University of Texas at Austin and University of Arizona
Downloads 420 (145,672)
Citation 22

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auditor independence, social bonds, measurement uncertainty, accounting estimates, specialists, leniency, social identity, experimental economics

Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments

Journal of Accounting Research, Vol. 55, No. 4, 2017
Posted: 13 Nov 2017
Steven J. Kachelmeier and Ben W. Van Landuyt
University of Texas at Austin and University of Arizona

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Auditor Independence; Social Bonds; Measurement Uncertainty; Accounting Estimates; Leniency; Social Identity; Experimental Economics

10.

Experimental Evidence of How Prior Experience as an Auditor Influences Managers' Strategic Reporting Decisions

Number of pages: 39 Posted: 24 Aug 2006
Kendall Bowlin, Jeffrey Hales and Steven J. Kachelmeier
University of Mississippi - Patterson School of Accountancy, University of Texas at Austin - Department of Accounting and University of Texas at Austin
Downloads 406 (153,087)
Citation 9

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Experiments, reporting, auditing, experience, own-payoff effect

11.

The Limitations of Experimental Design: A Case Study Involving Monetary Incentive Effects in Laboratory Markets

Number of pages: 24 Posted: 28 Feb 2004
Steven J. Kachelmeier and Kristy L. Towry
University of Texas at Austin and Emory University
Downloads 361 (174,455)
Citation 1

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experimental design, monetary incentives, market power

12.

Do Performance-Contingent Incentives Help or Hinder Divergent Thinking?

Number of pages: 43 Posted: 12 Feb 2021
Steven J. Kachelmeier, Alan Webb and Michael G. Williamson
University of Texas at Austin, University of Waterloo - School of Accounting and Finance and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 354 (178,309)
Citation 5

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Divergent thinking, incentives, fixation, creativity, intrinsic motivation

13.

Strategic Disclosure of Risky Prospects: A Laboratory Experiment

Number of pages: 34 Posted: 09 May 2003
Jessen L. Hobson and Steven J. Kachelmeier
University of Illinois at Urbana-Champaign and University of Texas at Austin
Downloads 322 (197,401)
Citation 12

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risk, strategic disclosure, anchoring

14.

Does Auditor Assurance of Client Prosocial Activities Affect Subsequent Reporter-Auditor Negotiations?

Accounting, Organizations and Society
Number of pages: 50 Posted: 05 May 2020 Last Revised: 11 Apr 2024
Jeremy Douthit, Steven J. Kachelmeier and Ben W. Van Landuyt
University of Arizona - Dhaliwal-Reidy School of Accountancy, University of Texas at Austin and University of Arizona
Downloads 309 (206,427)

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financial reporting; auditor independence; moral licensing; Environmental, Social, and Governance (ESG) initiatives; accounting estimates; experimental economics

15.

We’re in This Together: The Motivational Effects of Tangible Rewards in a Group Setting

Contemporary Accounting Research, Forthcoming
Posted: 08 Mar 2023
Steven J. Kachelmeier, Michael G. Williamson and Xinyu Zhang
University of Texas at Austin, University of Illinois at Urbana-Champaign - Department of Accountancy and Cornell SC Johnson College of Business

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tangible rewards, group incentives, effort, productivity

16.

Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?

The Accounting Review, 2022. doi: https://doi.org/10.2308/TAR-2019-0613
Posted: 26 Oct 2019 Last Revised: 05 Sep 2023
Steven J. Kachelmeier and Dan Rimkus
University of Texas at Austin and University of Florida

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audit effort, audit adjustments, auditor independence, mental accounting, information choice, audit technology

17.

Working Longer but Not Harder: The Effects of Incentivizing Inputs versus Outputs in a Heterogeneous Workforce

Posted: 19 Aug 2017 Last Revised: 17 Jan 2022
Eric W. Chan, Steven J. Kachelmeier and Xinyu Zhang
University of Texas at Austin - Department of Accounting, University of Texas at Austin and Cornell SC Johnson College of Business

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Compensation, pay allocations, inputs and outputs, relative abilities, experimental economics.

18.

Negotiated Transfer Pricing: Is Fairness Easier Said than Done?

Accounting Review, Vol. 77, No. 3, July 2002
Posted: 21 Mar 2002
Steven J. Kachelmeier and Kristy L. Towry
University of Texas at Austin and Emory University

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Transfer pricing; Fairness; Negotiation

19.

Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures

Posted: 13 Nov 2001
J. Richard Dietrich, Steven J. Kachelmeier, Don N. Kleinmuntz and Thomas J. Linsmeier
Ohio State University, University of Texas at Austin, affiliation not provided to SSRN and Financial Accounting Standards Board

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20.

Why Do People Give Interest-Free Loans to the Government? An Experimental Study of Interim Tax Payments

Posted: 12 Sep 1999
Benjamin C. Ayers, Steven J. Kachelmeier and John R. Robinson
University of Georgia, University of Texas at Austin and Texas A&M University - Department of Accounting

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21.

The Effects of Accounting Contexts on Accounting Decisions: A Synthesis of Cognitive and Economic Perspectives in Accounting Experimentation

Posted: 29 Dec 1998
Christine M. Haynes and Steven J. Kachelmeier
University of Texas at El Paso and University of Texas at Austin

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