Kenneth Reichelt

Kenneth J. Reichelt

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
Phone: 225-578-6233
Fax: 225-578-6201


  • 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

  • KPMG Peat Marwick Professorship of Accounting, 2015 to 2018
  • Vincent C Brenner Endowed Faculty Research Award, 2007 to 2010
  • Ernst and Young Alumni Distinguished Professor, 2009 to 2015
  • KPMG Peat Marwick Developing Scholar, 2008 to 2009
  • LSU Teaching Award for Tenured Faculty, 2014
  • KPMG Intellectual Contribution Award, 2010
  • KPMG Research Recognition Award, 2010
  • KPMG Summer Research Grant, 2009
  • Flores MBA Program Teacher of the Year - 1st Year, 2008
  • IAAER-KPMG Defining, Recognizing, and Measuring Liabilities Research Program, 2007
  • Council on Research Summer Stipend, 2007


  • Teaching Interests: Financial Accounting
  • Research Interests: Financial Accounting and Empirical Auditing

Selected Research Publications

  • 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 Theory and Practice, 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.


  • Massel, N., Park, J., and Reichelt, K. (2019, August). The Joint Effect of Investor Protection Regimes and Big 4/non-Big 4 Auditors on Audit Quality: Evidence from Initial Public Offerings in the U.S. Market. Presented at the 2019 Journal of Accounting, Auditing, and Finance (JAAF) Conference sponsored by JAAF, Santiago, Chile.


  • Personnel: Cheng, C.S. Agnes (role: Principal) Liu, Cathy (role: Supporting) Newberry, Kaye (role: Supporting) Reichelt, Ken (role: Supporting)
    Title: Leverage and Cost of Equity Capital
    Sponsoring Organization: IAAER-KPMG Defining, Recognizing, and Measuring Liabilities Research Program
    Year: 2007

Professional and Service Activities

  • Recruiting Committee, Committee Member (May 22, 2018 - December 3, 2018)
  • Information Resources Committee, Committee Member (August 1, 2012)
  • IT Security Council, Committee Member (January 25, 2017)
  • Graduate Committee, Committee Member (July 23, 2014)
  • Promotion and Tenure Committee, Committee Member (September 13, 2018)
  • PhD Committee, Committee Chair (March 4, 2013)
  • Workshop Committee, Committee Member (June 29, 2018)

Employed by LSU since

August 15, 2005