Thomas Hemmer

Houston Endowment Professor of Accounting

Thomas Hemmer is the Houston Endowment of Accounting at Jones GSB, Rice University and is currently an Editor at The Accounting Review and a Guest Editor at Journal of Accounting Research. He has previously been on the faculties of University of Washington, UCLA, University of Chicago, London School of Economics and University of Houston.

Thomas Hemmer studies Information economics based theory with a major focus on measurement and incentive problems in organizations as well as problems pertaining to the use and valuation of employee stock options. His current research focuses on optimal dynamic relative performance evaluation and on the predicted distribution of unmanaged accounting earnings. His research has been published in journals such as The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Review of Accounting Studies, Journal of Labor Economics and Economic Theory.

Thomas Hemmer has taught a wide variety of PhD courses on analytical economics-based accounting theory at a large number of institutions across the US, Europe and Asia. He has been an invited speaker and participant at the AAA Doctoral Colloquium in Tahoe City four times and an invited speaker at the FARS and MAS Doctoral Colloquiums as well.

Research Interests: 

-Information economics based theory with a major focus on measurement
-Incentive problems in organizations as well as problems pertaining to the use and valuation of employee stock options

Intellectual Contributions

Journal Article

Drymiotes, G., & Hemmer, T. (2013). On the stewardship and valuation implications of accrual accounting systems. Journal of Accounting Research, 51(2), 281-334. doi:10.1111/joar.12000

Journal Article

Chen, Q., Hemmer, T., & Zhang, Y. (2008). On the Use of Loose Monitoring and Lavish Pay in Agency. doi:10.2139/ssrn.1096245

Journal Article

Chen, Q., Hemmer, T., & Zhang, Y. (2011). On the optimal use of loose monitoring in agencies. Review of Accounting Studies, 16(2), 328-354. doi:10.1007/s11142-011-9142-y

Journal Article

Hemmer, T. (2010). LEN CONgruity. Journal of Management Accounting Research, 22(1), 175-185. doi:10.2308/jmar.2010.22.1.175

Journal Article

Hemmer, T., & Labro, E. (2008). On the optimal relation between the properties of managerial and financial reporting systems. Journal of Accounting Research, 46(5), 1209-1240. doi:10.1111/j.1475-679X.2008.00303.x

Journal Article

Gigler, F., & Hemmer, T. (2008). On the welfare effects of allowing unlimited renegotiation in agency relationships. Economic Theory, 37(2), 243-265. doi:10.1007/s00199-007-0292-x

Journal Article

Hemmer, T. (2008). Discussion of marking-to-market: Panacea or pandora's box? Journal of Accounting Research, 46(2), 461-466. doi:10.1111/j.1475-679X.2008.00282.x

Journal Article

Chen, Q., Hemmer, T., & Zhang, Y. (2004). Optimal Conservative Accounting. Journal of  Accounting Research. doi:10.2139/ssrn.591306

Journal Article

Hemmer, T. (2007). Discussion of "limited commitment in multi-agent contracting". Contemporary Accounting Research, 24(2), 377-385. Retrieved from www.scopus.com

Journal Article

Qi, C., Hemmer, T., & Yun, Z. (2007). On the relation between conservatism in accounting standards and incentives for earnings management. Journal of Accounting Research, 45(3), 541-565. doi:10.1111/j.1475-679X.2007.00243.x