Steven J. Kachelmeier

University of Texas at Austin - Department of Accounting

Charles T. Zlatkovich Centennial Professor

Austin, TX 78712

United States

SCHOLARLY PAPERS

18

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SSRN CITATIONS
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Top 14,226

in Total Papers Citations

50

CROSSREF CITATIONS

21

Scholarly Papers (18)

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 - Department of Accounting, University of Texas at Austin, Red McCombs School of Business, Department of Accounting, Students, University of Texas at Austin and University of Georgia
Downloads 2,998 (3,995)
Citation 22

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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 - Department of Accounting, University of Texas at Austin, Red McCombs School of Business, Department of Accounting, Students, University of Texas at Austin and University of Georgia

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

2.

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

Number of pages: 56 Posted: 31 Jan 1998
Ohio State University, University of Texas at Austin - Department of Accounting, affiliation not provided to SSRN and Financial Accounting Standards Board
Downloads 619 (46,199)
Citation 5

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3.

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 - Department of Accounting, University of Southern California and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 417 (75,693)
Citation 2

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

4.

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 - Department of Accounting, University of Texas at Arlington and University of Texas at Austin
Downloads 390 (81,759)
Citation 5

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audit committee effectiveness, board turnover, shareholder voting

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 - Department of Accounting, Virginia Commonwealth University and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 378 (84,128)
Citation 12

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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 - Department of Accounting, 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 - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 377 (85,117)
Citation 13

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

7.

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 - Department of Accounting
Downloads 363 (88,913)
Citation 6

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

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 - Department of Accounting and University of Arizona - School of Accountancy
Downloads 321 (101,494)
Citation 5

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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 - Department of Accounting and University of Arizona - School of Accountancy

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

9.

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 - Department of Accounting and Emory University
Downloads 308 (106,770)

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experimental design, monetary incentives, market power

10.

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 - Department of Accounting
Downloads 281 (117,882)
Citation 8

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risk, strategic disclosure, anchoring

11.

A Matter of Appearances: Does Financial Expertise Help Audit Committees Look Beyond the Superficial When Selecting and Compensating Auditors?

Number of pages: 55 Posted: 11 Oct 2017 Last Revised: 31 Jan 2019
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 - Department of Accounting
Downloads 212 (156,074)

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Audit committees, financial experts, attractiveness, attribute substitution, auditor selection, audit fees

12.

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

Number of pages: 56 Posted: 19 Aug 2017 Last Revised: 11 Jun 2020
Eric W. Chan, Steven J. Kachelmeier and Xinyu Zhang
University of Texas at Austin - Department of Accounting, University of Texas at Austin - Department of Accounting and Cornell SC Johnson College of Business
Downloads 141 (222,750)

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

13.

Does Audit Effort Impede the Willingness to Impose Audit Adjustments?

Number of pages: 50 Posted: 26 Oct 2019
Steven J. Kachelmeier and Dan Rimkus
University of Texas at Austin - Department of Accounting and University of Texas at Austin, Red McCombs School of Business, Department of Accounting, Students
Downloads 61 (381,914)

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audit effort, waived audit adjustments, auditor independence, mental accounting, information choice effects

14.

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

Number of pages: 44 Posted: 05 May 2020
Jeremy Douthit, Steven J. Kachelmeier and Ben W. Van Landuyt
University of Arizona - School of Accountancy, University of Texas at Austin - Department of Accounting and University of Arizona - School of Accountancy
Downloads 38 (466,424)

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Audit Negotiations; Auditor Independence; Moral Licensing; Corporate Social Responsibility; Charitable Giving; Audit Quality; Accounting Estimates; Experimental Economics

15.

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 - Department of Accounting and Emory University

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Transfer pricing; Fairness; Negotiation

16.

Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures

Journal of Accounting Research, Vol. 39, No. 2, pp. 243-268, September 2001
Posted: 13 Nov 2001
Ohio State University, University of Texas at Austin - Department of Accounting, affiliation not provided to SSRN and Financial Accounting Standards Board

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17.

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

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

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18.

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

Journal of Accounting Literature, Vol. 17, 1998
Posted: 29 Dec 1998
Christine M. Haynes and Steven J. Kachelmeier
University of Texas at El Paso and University of Texas at Austin - Department of Accounting

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