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 SU1 09 A2301 link

About me: My wife Wendy and I have three children: Brett, A.J, and Porter. I am lucky to have all four of these people in my life. I am from Eastern Ohio (about 40 miles west of Pittsburgh, PA). I am a big Steelers fan (last year's Super Bowl was pretty awesome). 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 in Pittsburgh before attending graduate school at UT-Austin. I met Wendy in Austin...and we really enjoyed living there during the mid 90s. I am fortunate to have been educated by the faculty at UT (the list of those I owe a debt of gratitude to would go on like a boring acceptance speech... but I need to give specific acknowledgement to Steve Kachelmeier). After graduating from UT, I worked at the University of Houston for four years before coming to Tech. We’ve been in Lubbock since Fall of 2001. I'm a big Red Raider fan and I feel lucky to be a 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 new album is a masterpiece and worth the 17 year wait (in my opinion). 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, then listen to the song "This I Love"... if that's not an Opera-inspired rock song, what is? For me, Chinese Democracy (the album) is motivational in terms of being bothered enough about injustices (of various kinds) to actually do something about it. If you find yourself getting angry, read Everett Fox (1995) to take the edge off. Eventually, I came around to songs 1 & 2 (but it took awhile). If you currently don't like G N' R, but you are willing to give them another chance, try the following songs: "Madagascar", "Sorry", and "Street of Dreams" (if you like those, try "Better", "IRS", and "Prostitute").

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 'credible' and also enjoy Guns N' Roses quite a bit.
A colleague at Tech frequently tells our doctoral students, "you are the expert" in your dissertation field. Thinking about this statement, 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 are somewhat scattered, but regulation failure, poverty issues, and environmental sustainability all seem to contain problems associated with poor economic measurement and information disclosure. Somehow, capacity resource issues affect the measurement and disclosure issues. These all seem like important issues to think about.

My Research: If you suffer from insomnia, try reading the following (guess my favorite... the hyperlinked paper will challenge any sleep disorder you might have):

“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. (For a more in-depth economic discussion & extension... meaning, if you want to avoid the accounting & get a better economic story, check out this working paper w/ Nick Feltovich - who deserves immense credit for just about everything that looks really cool in the paper.)

"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.