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

SCHOLARLY PAPERS

21

DOWNLOADS
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7,923

SSRN CITATIONS
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SSRN RANKINGS

Top 11,540

in Total Papers Citations

79

CROSSREF CITATIONS

28

Scholarly Papers (21)

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 3,198 (4,418)
Citation 33

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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.

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, affiliation not provided to SSRN and Financial Accounting Standards Board
Downloads 632 (52,739)
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, University of Southern California and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 428 (85,274)
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, University of Texas at Arlington and University of Texas at Austin
Downloads 397 (93,039)
Citation 6

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audit committee effectiveness, board turnover, shareholder voting

5.

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 395 (93,577)
Citation 19

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

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 395 (92,789)
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

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
Downloads 364 (102,811)
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 and University of Arizona
Downloads 344 (108,769)
Citation 13

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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

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 and Emory University
Downloads 312 (121,771)
Citation 1

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experimental design, monetary incentives, market power

10.

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 287 (133,090)
Citation 1

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experiments, market efficiency, financial accounting, auditing

11.

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 284 (134,566)
Citation 8

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risk, strategic disclosure, anchoring

12.

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 270 (141,727)

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

13.

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 and Cornell SC Johnson College of Business
Downloads 251 (152,459)

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

14.

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 132 (268,325)
Citation 2

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Divergent thinking, incentives, fixation, creativity, intrinsic motivation

15.

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

Number of pages: 49 Posted: 26 Oct 2019 Last Revised: 29 Mar 2021
Steven J. Kachelmeier and Dan Rimkus
University of Texas at Austin and University of Florida
Downloads 119 (289,756)

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

16.

Does Auditor Assurance of Client Prosocial Activities Affect Financial Reporting?

Number of pages: 48 Posted: 05 May 2020 Last Revised: 14 Jul 2021
Jeremy Douthit, Steven J. Kachelmeier and Ben W. Van Landuyt
University of Arizona - School of Accountancy, University of Texas at Austin and University of Arizona
Downloads 115 (296,674)

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

17.

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

18.

Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures

Posted: 13 Nov 2001
Ohio State University, University of Texas at Austin, affiliation not provided to SSRN and Financial Accounting Standards Board

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19.

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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20.

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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21.

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

Contemporary Accounting Research, Forthcoming
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

Abstract:

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