Thomas Hemmer

Thomas Hemmer is the Houston Endowment Professor of Accounting at Rice Business and is a prior editor at The Accounting Review and guest editor at the 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 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 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 Ph.D. courses on analytical economics-based accounting theory at a large number of institutions across the U.S., Europe, Asia and, more recently, also Brazil. While no longer involved in the Rice PhD program, he continues to provide in-depth courses and mentoring for PhD students elsewhere, including the Duke Accounting Theory Summer School. 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.

In October 2023, Thomas Hemmer was awarded a Honorary Doctorate from his Alma Mater for his contribution to Information Economics based Accounting Research.

Research Interests: 

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