Stephen P. Rowe

University of Arkansas

Assistant Professor

Business Bldg. 450

Fayetteville, AR 72701

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 22,279

SSRN RANKINGS

Top 22,279

in Total Papers Downloads

2,214

SSRN CITATIONS

3

CROSSREF CITATIONS

5

Scholarly Papers (9)

1.

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 Tulane University
Downloads 512 (56,010)
Citation 7

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

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
Georgia State University - J. Mack Robinson College of Business, University of Pittsburgh - Katz Graduate School of Business, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 361 (84,621)

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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
Georgia State University - J. Mack Robinson College of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 81 (316,899)

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Securities, Financial Institutions

3.

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

Number of pages: 42 Posted: 08 Aug 2018 Last Revised: 14 Sep 2019
Elizabeth N. Cowle and Stephen P. Rowe
University of Arkansas and University of Arkansas
Downloads 409 (73,830)
Citation 1

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audit market competition, auditor reputation, internal control weakness

4.

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 Tulane University
Downloads 196 (160,614)

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

5.

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

Number of pages: 55 Posted: 29 Aug 2018
Stephen P. Rowe and Padmakumar Sivadasan
University of Arkansas and Tulane University
Downloads 169 (183,321)

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

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 167 (185,173)

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

7.

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 131 (226,234)

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

8.

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 109 (258,927)

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investor communication, personalized communication, social media

9.

Disengaged Owners and Financial Reporting: Evidence from Index Funds

Number of pages: 47 Posted: 03 Oct 2019
Caleb Rawson and Stephen P. Rowe
University of Arkansas - Department of Accounting and University of Arkansas
Downloads 79 (318,626)

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Financial Reporting, Passive Investing, Index Funds, Misstatements