Steven J. Kachelmeier

University of Texas at Austin - Department of Accounting

Charles T. Zlatkovich Centennial Professor

Austin, TX 78712

United States

SCHOLARLY PAPERS

16

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CITATIONS
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39

Scholarly Papers (16)

1.

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, University of Texas at Austin and University of Texas at Austin, McCombs School of Business, Department of Accounting
Downloads 2,677 (4,276)

Abstract:

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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 615 (41,353)
Citation 2

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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 412 (68,526)

Abstract:

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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 387 (73,805)

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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 - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 371 (77,504)
Citation 10

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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 - Department of Accounting, Virginia Commonwealth University and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 371 (76,840)
Citation 10

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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

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, Georgia Institute of Technology - Scheller College of Business and University of Texas at Austin - Department of Accounting
Downloads 351 (82,670)
Citation 6

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

8.

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 303 (97,426)

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experimental design, monetary incentives, market power

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 - Department of Accounting
Downloads 302 (97,273)

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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 - Department of Accounting

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

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 278 (106,832)
Citation 11

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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 181 (162,544)

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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: 55 Posted: 19 Aug 2017 Last Revised: 29 Apr 2019
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 104 (252,495)

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

13.

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

14.

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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15.

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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16.

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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