Stephen P. Rowe

University of Arkansas

Assistant Professor

Business Bldg. 450

Fayetteville, AR 72701

United States

  • University of Arkansas

SCHOLARLY PAPERS

13

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4,694

SSRN CITATIONS
Rank 30,261

SSRN RANKINGS

Top 30,261

in Total Papers Citations

23

CROSSREF CITATIONS

10

Scholarly Papers (13)

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1.

Don't Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job

Number of pages: 47 Posted: 08 Aug 2018 Last Revised: 08 Jul 2021
Elizabeth N. Cowle and Stephen P. Rowe
Colorado State University, Fort Collins - Department of Accounting and University of Arkansas
Downloads 985 (40,462)
Citation 10

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audit market competition, auditor reputation, internal control weakness

2.

Auditor Litigation: Deterrence Implications for Non-sued Auditors

Downloads 597 (78,672)

Auditor Litigation: Deterrence Implications for Non-sued Auditors

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 39 Posted: 24 Feb 2016 Last Revised: 18 Dec 2019
Sean Cao, Yangyang Fan, Ganapathi S. Narayanamoorthy and Stephen P. Rowe
University of Maryland - Robert H. Smith School of Business, University of Pittsburgh - Katz Graduate School of Business, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 470 (104,480)

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Auditor litigation, Restatements, Auditor learning, Audit fees

Auditor Litigation: Deterrence Implications for Non-Sued Auditors

Number of pages: 39 Posted: 29 Jun 2018
Sean Cao, Yangyang Fan, Ganapathi S. Narayanamoorthy and Stephen P. Rowe
University of Maryland - Robert H. Smith School of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 127 (378,858)
Citation 1

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Securities, Financial Institutions

3.

Asleep At The Wheel (Again)? Bank Audits During The Lead-up To The Financial Crisis

Contemporary Accounting Research, Spring 2015, Volume 32, Issue 1, Pages 1–421
Number of pages: 52 Posted: 10 Jan 2012 Last Revised: 24 Feb 2016
Rajib Doogar, Stephen P. Rowe and Padmakumar Sivadasan
University of Washington, Bothell, University of Arkansas and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 548 (87,506)
Citation 10

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Auditor risk responsiveness, banks, business risk, financial crisis, macroeconomic shocks

4.

Higher Audit Quality and Higher Restatement Rates: An Examination of Big Four Auditee Restatements

Number of pages: 56 Posted: 29 Aug 2018 Last Revised: 15 Nov 2021
Stephen P. Rowe and Padmakumar Sivadasan
University of Arkansas and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 517 (94,343)
Citation 1

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Restatements, Audit Quality, Big Four Auditors, Regulatory Scrutiny, PCAOB

5.

What Happens to Partners Who Issue Adverse Internal Control Opinions?

Number of pages: 52 Posted: 14 Mar 2023 Last Revised: 13 Aug 2023
Ashleigh Bakke, Elizabeth N. Cowle, Stephen P. Rowe and Michael S. Wilkins
Oklahoma State University - Stillwater - School of Accounting, Colorado State University, Fort Collins - Department of Accounting, University of Arkansas and University of Kansas
Downloads 463 (107,796)
Citation 1

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audit partner, internal control, material weakness, adverse internal control opinion, ICFR

6.

Does the news media deter low quality audits? Audit quality following negative media coverage of peer audit firms.

Number of pages: 54 Posted: 05 Nov 2020 Last Revised: 06 Jul 2023
Elizabeth N. Cowle, Caleb Rawson and Stephen P. Rowe
Colorado State University, Fort Collins - Department of Accounting, University of Arkansas - Department of Accounting and University of Arkansas
Downloads 424 (120,512)
Citation 1

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Auditor Reputation, Media Coverage, Audit Quality, Audit Fees, Big 4

7.

A Hidden Risk of Auditor Industry Specialization: Evidence from the Financial Crisis

Number of pages: 47 Posted: 22 May 2018 Last Revised: 03 Apr 2019
Cory A. Cassell, Emily Hunt, Ganapathi S. Narayanamoorthy and Stephen P. Rowe
University of Arkansas, University of Arkansas, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 260 (201,503)
Citation 2

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Auditor industry expertise, workload compression, resource constraints, financial crisis

8.

Whose Side are You on Anyway? Using Audit Fees to Identify Vigilant vs. Compliant Directors Among Outside Directors Who Serve on Multiple Audit Committees

Number of pages: 48 Posted: 06 Oct 2015 Last Revised: 04 Apr 2019
Mark E. Peecher, Stephen P. Rowe and Padmakumar Sivadasan
University of Illinois at Urbana-Champaign, University of Arkansas and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 238 (219,785)
Citation 2

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Corporate governance, Audit Committees, Outside directors, Multiple directorships, Earnings quality, Restatements, Director independence

9.

Retain or Rotate: The Association Between Frequent Auditor Switching and Audit Quality

Accounting Horizons (2022) https://doi.org/10.2308/HORIZONS-2022-018
Number of pages: 43 Posted: 19 May 2022 Last Revised: 20 Oct 2022
Elizabeth N. Cowle, Ryan Decker and Stephen P. Rowe
Colorado State University, Fort Collins - Department of Accounting, affiliation not provided to SSRN and University of Arkansas
Downloads 234 (225,365)

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Audit quality, Audit firm rotation, Auditor changes, Audit opinion, Client acceptance

10.

Auditors’ Comfort with Uncertain Estimates: More Evidence Is Not Always Better

Accounting, Organizations and Society, Forthcoming
Number of pages: 38 Posted: 28 Oct 2016 Last Revised: 10 Jan 2019
Stephen P. Rowe
University of Arkansas
Downloads 155 (322,816)

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Auditing estimates; auditor judgments; audit evidence; auditor comfort; uncertainty

11.

Put Your Money Where Your Mouth Is: The Importance of Company Focus When Personalizing Investor Communication

Number of pages: 42 Posted: 13 Mar 2013 Last Revised: 07 May 2018
Paul Black, Kevin E. Jackson, Stephen P. Rowe and Aaron F. Zimbelman
affiliation not provided to SSRN, University of Illinois at Urbana-Champaign - Department of Accountancy, University of Arkansas and University of South Carolina
Downloads 146 (339,020)

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investor communication, personalized communication, social media

12.

The power of not trading: Evidence from index fund ownership

Review of Accounting Studies, forthcoming
Number of pages: 52 Posted: 03 Oct 2019 Last Revised: 04 Nov 2022
Caleb Rawson and Stephen P. Rowe
University of Arkansas - Department of Accounting and University of Arkansas
Downloads 71 (552,475)
Citation 2

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Institutional Investors, Index Funds, Passive Investing, Financial Reporting

13.

Interest Rate Sensitivity as Motivation for Acquisitions: Evidence from Bank Holding Companies

Number of pages: 50 Posted: 19 Jul 2021 Last Revised: 15 Feb 2022
Joe López-Vilaró, Caleb Rawson and Stephen P. Rowe
University of Arkansas, University of Arkansas - Department of Accounting and University of Arkansas
Downloads 56 (628,107)

Abstract:

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Acquisitions, Interest Rates, Fair Value, Banking