Steve Buchheit
Jerry S. Rawls Professor of
Business
BA
Room 511 Texas Tech University
Lubbock, TX 79409-2101
Steve.Buchheit@ttu.edu
806-742-1542
Executive Programs link
A5320 FA09
link, A2301 FA09
link
About me: My wife Wendy and I
have three children. I am from
Steubenville, Ohio (a
suburb of Pittsburgh, PA).
I am a big
Steelers fan
and I obviously like Wikipedia. I received my undergraduate degree in accounting from
Ohio State. I'm a big
Buckeye fan
and I am fortunate to have been educated by
Tom Burns while at
Ohio State. I worked for
Price Waterhouse (now
PwC) in Pittsburgh before attending graduate school
at UT-Austin. I met Wendy in Austin...and we really enjoyed living
there during the mid 90s (my only major regret is not buying
real estate while at UT). I am fortunate to have been
educated by the faculty at UT (and I owe a special debt of
gratitude to
Steve Kachelmeier). After graduating
in 1997, I worked at the University
of Houston for four years before coming to Tech. I'm a big
Red
Raider fan (but I wish we wouldn't link the automatic audio
feed to the Red Raider website).
I'm lucky to still be a Texas Tech faculty member.
I can have a personal conversation not involving sports or what I'm thankful about... for example, I'm a big Guns N' Roses fan (A.J's real name is Axl... the "J" has no period behind it... but that's a different story). The most recent G N' R album is a work of genius in my opinion and well worth the 17 year wait (but others are more cautious with their descriptions of the record ). If you are a first time listener, my advice is to play songs 3 through 14 a bunch of times before giving songs 1 & 2 a listen (1 & 2 are a bit on the 'hard' side). If you have any pre-existing bias against G N' R, start with "This I Love" (and be thankful the G N' R band members wanted the song on the album). For me, Chinese Democracy (the album) is motivational in terms of sorting through all of the injustices that the world throws your way. If you find yourself getting angry, read Amartya Sen (2009) or Everett Fox (1995) to take the edge off. Eventually, I came around to songs 1 & 2 (but it took awhile). I'm currently connecting with the song "Scraped", but I doubt most would pick that song as a 'good example' to get new listeners on board.
If you simply can't connect with Guns N' Roses, try Eminen, Leonard Cohen, Jimi Hendrix, U2, Cat Stevens or the Kings of Leon (here, I'm only familiar with 'Use Somebody', but from what I've read about the band, I need to expand my listening horizon).
Turning to exclusively professional subjects:
-
A good auditor always considers the source of information (note: the preceding discussion expresses my opinions of Guns N' Roses... a good auditor would keep in mind that I like Guns N' Roses enough to name my son Axl).
-
One can be a credible business professional and also enjoy music that many find 'too edgy'.
-
Given Texas Tech's Tier One University aspirations, there has been a push to clearly define faculty 'expertise'. I would label myself an expert in the exciting field of strategic capacity-resource-related financial measurement (or game-theoretic capacity costing... if that description sounds better). The economics faculty at UT did a great job teaching doctoral students something about game theory (and some of my fellow doctoral students did a great job explaining to me what the faculty were trying to say).
-
My current research interests include (1) reasons for regulatory failure and (2) investigating how organizations can become more socially responsible. There are many important areas that seem to contain problems associated with poor economic measurement and information disclosure. Somehow, game-theoretic capacity costing can help sort out some unnecessary problems. (It's always good to stay within one's area of competency).
My Research: If you suffer from insomnia, try reading the following (the hyperlinked papers will challenge any sleep disorder you might have):
Current working paper: with Derek Dalton & Susan Murray (both currently at TTU): Are SEC Reporting Deadlines Meaningful? The Paradox of Late 10-K Filing (re-linked by late November...we are currently reworking the working paper).
“An experimental study of multidimensional hierarchical accounting data: drill-down paths can influence economic decisions” 2007, with Jacob Peng (U. of Michigan-Flint) and Ralph Viator (Texas Tech). Journal of Information Systems Volume 21, pp. 69-86.
"An experimental investigation of
accounting information's influence on the individual giving
process” 2006, with Linda Parsons (University of Alabama).
Journal of Accounting and Public Policy Volume 25, pp. 666-686.
"Non-cash charitable giving:
Evidence of aggressive taxpayer reporting following a compliance
change," 2005, with Teresa Lightner (U. of North Texas), John Masselli,
and Robert Ricketts (both at Texas Tech). Journal of the American
Taxation Association (best paper award at the 2005 JATA
Conference ). Volume 27, Supplement, pp. 1-17.
"Fixed
Cost Magnitude, Fixed Cost Reporting Format, and Competitive
Pricing Decisions: Some Experimental Evidence." 2004.
Contemporary Accounting Research, Volume 21, Issue 1 (Spring),
pp. 1-24.
"Reporting the Cost of
Capacity." 2003. Accounting, Organizations and Society, Volume
28, Issue 6 (August), pp. 549-565.
"CEO Bonus Pay, Tax Policy, and
Earnings Management," 2002, with Austin Reitenga (U. of
Alabama), Terry Baker (Wake Forest U.), and Qin Jennifer Yin (U.
Texas - San Antonio). Journal of the American Taxation
Association, Supplement, pp. 1-23.
"Have Earnings Announcements Lost Information Content?" 2002, with Mark Kohlbeck (Florida Atlantic U.). Journal of Accounting, Auditing, and Finance, Spring, pp. 137-153.
“A Cross-Discipline Comparison Of Top-Tier Academic Journal Publication Rates:1997-1999” 2002, with Denton Collins (Texas Tech) and Austin Reitenga (U. of Alabama). Journal of Accounting Education, Volume 20, pp. 123-130. (A somewhat interesting 'insiders story' exists for the publication path of this paper.)
My CV (as of Oct. 2009)