Kenneth J. Reichelt, CA
Ourso Eminent Scholar Professorship of Accounting
Professor and Director of Graduate Studies-PhD Program, Department of Accounting
2821 Business Education Complex North
501 South Quad Drive
Baton Rouge, LA 70803
- PhD Accounting, University of Missouri-Columbia, Columbia, MO, 2005
- BCom Accounting, University of Saskatchewan, Saskatoon, Saskatchewan, Canada, 1981
- MBA Finance and International Management, University of Hawaii-Manoa, Honolulu, HI, 2001
Awards & Honors
- LSU Teaching Award for Tenured Faculty, 2014
- Teaching Interests: Financial Accounting
- Research Interests: Financial Accounting and Empirical Auditing
Selected Research Publications
- Jiang, W., Legoria, J., Reichelt, K., and Walton, S. (2021). Firm Use of Cybersecurity Risk Disclosures. Journal of Information Systems, accepted for publication.
- Reichelt, K., Mazza, T., Azzali, S., and Wang, D. (2021). Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy. Auditing: A Journal of Practice & Theory, accepted for publication.
- Johnson, E. Schwartzhoff, Reichelt, K., and Soileau, J. S (2021). The Impact of PCAOB Auditing Standard No. 5, PCAOB Inspection Regime, and the Great Recession on Audit Fees & Audit Quality. Journal of Accounting, Auditing, and Finance, forthcoming.
- Legoria, J., Reichelt, K., and Soileau, J. S (2020). Voluntary disclosure of country-level information and FCPA violations. Journal of Accounting, Auditing, and Finance, forthcoming.
- Chang, H., Chen, H., Chen, J., and Reichelt, K. (2019). Do Supply Chain Auditors Compromise? Evidence From the Association of Supplier Aggressive Revenue Management and Major Customer Dependence. Journal of Accounting, Auditing, and Finance, 34(4), 639-666.
- Legoria, J., Reichelt, K., and Soileau, J. (2018). Auditors and Disclosure Quality: The Case of Major Customer Disclosures. Auditing: A Journal of Practice & Theory, 37(4), 163-189.
- Sun, P., Crumbley, D., and Reichelt, K. (2018). CEO Compensation and Tax Loss Carrybacks. Journal of Forensic and Investigative Accounting, 10(1), 135-152.
- Johnson, E. Schwartzhoff, Reichelt, K., and Soileau, J. S (2018). No News is Bad News: Do PCAOB Inspections Have an Effect on Annually Inspected Firms' Audit Fees and Audit Quality?. Journal of Accounting Literature, 41, 106-126.
- Brooks, L. Zheng, Cheng, C. Agnes, Johnston, J., and Reichelt, K. (2017). Estimates of Optimal Audit Firm Tenure across Different Legal Regimes. Journal of Accounting, Auditing, and Finance, 32(1), 3-39.
- Chang, H., Cheng, C. Agnes, and Reichelt, K. (2010). Market Reaction to Auditor Switching from Big 4 to Third-Tier Small Accounting Firms. Auditing: A Journal of Practice & Theory, 29(2), 83-114.
- Reichelt, K. and Wang, D. (2010). National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality. Journal of Accounting Research, 48(3), 647-686.
- Francis, J. R, Reichelt, K., and Wang, D. (2005). The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market. The Accounting Review, 80(1), 113-136.
Professional and Service Activities
- IT Security Council, Committee Member (January 25, 2017)
- Promotion and Tenure Committee, Committee Member (September 13, 2018)
- PhD Committee, Committee Chair (March 4, 2013)
Employed by LSU since
August 15, 2005