Stephen P. Rowe

University of Arkansas

Assistant Professor

Business Bldg. 450

Fayetteville, AR 72701

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 28,797

SSRN RANKINGS

Top 28,797

in Total Papers Downloads

1,567

CITATIONS

5

Scholarly Papers (7)

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 505 (53,971)
Citation 7

Abstract:

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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: 14 Jul 2017
Georgia State University - School of Accountancy, University of Pittsburgh - Katz Graduate School of Business, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 350 (83,273)

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
Georgia State University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, Tulane University - Accounting & Taxation and University of Arkansas
Downloads 66 (339,859)

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Securities, Financial Institutions

3.

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 188 (158,738)

Abstract:

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

4.

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 127 (220,612)

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

5.

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 117 (234,617)

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

6.

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 112 (242,104)

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

7.

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 102 (258,455)

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investor communication, personalized communication, social media

Other Papers (1)

Total Downloads: 10
1.

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

Number of pages: 39 Posted: 08 Aug 2018
Elizabeth Cowle and Stephen P. Rowe
University of Arkansas and University of Arkansas
Downloads 10

Abstract:

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Audit market competition, auditor reputation, internal control weakness