Stephen P. Rowe

University of Arkansas

Assistant Professor

Business Bldg. 450

Fayetteville, AR 72701

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 21,345

SSRN RANKINGS

Top 21,345

in Total Papers Downloads

3,462

SSRN CITATIONS
Rank 34,588

SSRN RANKINGS

Top 34,588

in Total Papers Citations

11

CROSSREF CITATIONS

12

Scholarly Papers (12)

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 833 (42,253)
Citation 6

Abstract:

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audit market competition, auditor reputation, internal control weakness

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
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 428 (97,113)

Abstract:

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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
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 108 (352,274)

Abstract:

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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 530 (75,907)
Citation 8

Abstract:

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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 358 (120,042)
Citation 1

Abstract:

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

5.

All Bark and No Bite? Audit Firms' Response to Media Watchdogs

Number of pages: 59 Posted: 05 Nov 2020 Last Revised: 09 Jun 2022
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 312 (139,037)

Abstract:

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Auditor Reputation, Media Coverage, Audit Fees, Big 4

6.

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
University of Arkansas, University of Arkansas, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 232 (187,180)
Citation 2

Abstract:

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

7.

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 222 (195,253)
Citation 2

Abstract:

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

8.

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 143 (284,918)
Citation 4

Abstract:

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

9.

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
affiliation not provided to SSRN, University of Illinois at Urbana-Champaign - Department of Accountancy, University of Arkansas and University of South Carolina
Downloads 133 (301,436)

Abstract:

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investor communication, personalized communication, social media

10.

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

Number of pages: 43 Posted: 19 May 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 100 (368,427)

Abstract:

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

11.

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 43 (566,665)

Abstract:

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Acquisitions, Interest Rates, Fair Value, Banking

12.

The Power of Not Trading: Evidence from index fund ownership

Number of pages: 52 Posted: 03 Oct 2019 Last Revised: 08 Jun 2022
Caleb Rawson and Stephen P. Rowe
University of Arkansas - Department of Accounting and University of Arkansas
Downloads 20 (715,148)
Citation 2

Abstract:

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Institutional Investors, Index Funds, Passive Investing, Financial Reporting