Sarah E. Stein

Virginia Tech

Associate Professor

250 Drillfield Drive

Blacksburg, VA 24061

United States

SCHOLARLY PAPERS

16

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SSRN CITATIONS

1

CROSSREF CITATIONS

3

Scholarly Papers (16)

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1.

The Importance of Audit Partners’ Risk Tolerance to Audit Quality

Downloads 1,718 (17,879)
Citation 3

The Importance of Audit Partners’ Risk Tolerance to Audit Quality

Contemporary Accounting Research, Forthcoming
Number of pages: 62 Posted: 08 Jan 2019 Last Revised: 10 Aug 2023
Jeffrey Pittman, Sarah E. Stein and Delia F. Valentine
Memorial University, Virginia Tech and University of Wisconsin - Milwaukee
Downloads 1,718 (17,562)
Citation 3

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audit partner, audit quality, risk tolerance, legal infractions

The importance of audit partners’ risk tolerance to audit quality

Contemporary Accounting Research, Forthcoming
Posted: 05 Oct 2023
Jeffrey Pittman, Sarah E. Stein and Delia F. Valentine
Memorial University, Virginia Tech and University of Wisconsin - Milwaukee

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audit partner, audit quality, risk tolerance, legal infractions

2.

A Broken Cycle: How a Lack of Feedback Hampers Disclosures of Audit Committee Oversight

Number of pages: 49 Posted: 20 Oct 2022 Last Revised: 10 Nov 2023
Lauren M. Cunningham, Sarah E. Stein, Kimberly Walker and Karneisha Wolfe
University of Tennessee - Haslam College of Business, Virginia Tech, Virginia Techaffiliation not provided to SSRN and University of Illinois at Urbana-Champaign
Downloads 258 (203,404)

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audit committee, disclosure, proxy statement, signaling, isomorphism

3.

Challenges in Evaluating Corporate Governance: Evidence from the Field

Number of pages: 49 Posted: 20 Jan 2023 Last Revised: 30 Aug 2023
Lauren M. Cunningham, Christie Hayne, Terry L. Neal and Sarah E. Stein
University of Tennessee - Haslam College of Business, University of Illinois at Urbana-Champaign, University of Tennessee and Virginia Tech
Downloads 257 (204,195)

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corporate governance; evaluation; internal audit; institutional theory; decoupling

4.

Does the CFO’s Power Relative to the Audit Partner Affect Financial Reporting Outcomes? Evidence from Goodwill Impairment Decisions

Number of pages: 60 Posted: 27 Dec 2022 Last Revised: 10 May 2023
Matthew Cobabe, Sarah E. Stein and Delia F. Valentine
Virginia Tech, Virginia Tech and University of Wisconsin - Milwaukee
Downloads 172 (297,526)

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auditor-client relationship, relative power, negotiations, complex estimates, goodwill impairments

5.

Does Tax Enforcement Inform Auditors’ Risk Assessment? Evidence from Key Audit Matters

Number of pages: 51 Posted: 12 Jan 2023 Last Revised: 30 Apr 2023
Jessica (Berube) Filosa, Jing Huang, Lijun (Gillian) Lei and Sarah E. Stein
Virginia Tech, Virginia Polytechnic Institute & State University - Pamplin College of Business, University of North Carolina at Greensboro and Virginia Tech
Downloads 159 (316,456)

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Risk assessment; key audit matters; tax enforcement; book-tax conformity; auditor-provided tax services

6.

Moving Towards Consensus: An Examination of Trends in Investment Fair Values

Number of pages: 55 Posted: 27 Feb 2023 Last Revised: 17 Sep 2023
Chris E. Hogan, Chris E. Hogan, Sarah E. Stein and Sarah B. Stuber
Michigan State UniversityMichigan State University - Department of Accounting & Information Systems, Virginia Tech and Texas A&M University - Mays Business School
Downloads 134 (365,062)

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fair value, investment security, verifiability, trends, insurance companies

7.

Insights into the Evolving Responsibilities of the Audit Committee

Number of pages: 54 Posted: 28 Nov 2022 Last Revised: 19 Aug 2023
Lauren M. Cunningham, Sarah E. Stein, Kimberly Walker and Karneisha Wolfe
University of Tennessee - Haslam College of Business, Virginia Tech, Virginia Techaffiliation not provided to SSRN and University of Illinois at Urbana-Champaign
Downloads 124 (384,995)

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audit committee, corporate governance, evolving responsibilities, organizational citizenship behavior (OCB), proactive and reactive helping

8.

A Framework for Evaluating Corporate Governance: Insights from Chief Audit Executives

Number of pages: 29 Posted: 26 Jun 2023
Lauren M. Cunningham, Christie Hayne, Terry L. Neal and Sarah E. Stein
University of Tennessee - Haslam College of Business, University of Illinois at Urbana-Champaign, University of Tennessee and Virginia Tech
Downloads 93 (471,476)

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corporate governance, evaluation, internal audit, chief audit executives

9.

Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?

Contemporary Accounting Research, 38 (1): 545-579, 2021
Posted: 21 May 2020 Last Revised: 22 Mar 2021
Kenneth L. Bills, Christie Hayne and Sarah E. Stein
Michigan State University - Department of Accounting & Information Systems, University of Illinois at Urbana-Champaign and Virginia Tech

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coopetition, transactional mechanisms, relational mechanisms, associations and networks, interorganizational relationships, small accounting firms

10.

Auditor Industry Specialization and Accounting Estimates: Evidence from Asset Impairments

Auditing: A Journal of Practice & Theory 38 (2): 207–234 (2019)
Posted: 06 Feb 2019 Last Revised: 02 Jul 2019
Sarah E. Stein
Virginia Tech

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accounting estimates, asset impairments, auditor competencies, auditor industry specialization

11.

What’s in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses

The Accounting Review Vol. 94, No. 5: 139-163, 2019
Posted: 09 Nov 2018 Last Revised: 07 Oct 2019
Lauren M. Cunningham, Chan Li, Sarah E. Stein and Nicole Wright
University of Tennessee - Haslam College of Business, University of Kansas, Virginia Tech and James Madison University

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PCAOB, Rule 3211, Form AP, audit partner, audit quality, audit fees, difference-in-differences

12.

Determinants and Consequences of Timely Asset Impairments During the Financial Crisis

Journal of Business Finance & Accounting (2017)
Posted: 04 Oct 2017 Last Revised: 15 Feb 2023
Joshua L. Gunn, Inder K. Khurana and Sarah E. Stein
University of Pittsburgh - Katz Graduate School of Business, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Virginia Tech

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asset impairments, monitoring, conservatism, debt contracting, bond illiquidity

13.

To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice

Accounting, Organizations and Society, Vol. 83 (May): 1-24, 2020
Posted: 30 Jun 2017 Last Revised: 18 Jun 2020
Kenneth L. Bills, Matthew Cobabe, Jeffrey Pittman and Sarah E. Stein
Michigan State University - Department of Accounting & Information Systems, Virginia Tech, Memorial University and Virginia Tech

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auditor choice, product similarity, auditor knowledge, proprietary costs

14.

A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality

The Accounting Review 93 (5): 73-96 (2018)
Posted: 13 Dec 2016 Last Revised: 11 Feb 2019
Kenneth L. Bills, Christie Hayne and Sarah E. Stein
Michigan State University - Department of Accounting & Information Systems, University of Illinois at Urbana-Champaign and Virginia Tech

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Associations and Networks, Interorganizational Relationships, Small Accounting Firms, Audit Quality, Field Study

15.

Do Audit Fees Reflect Unique Characteristics of Individual Executives?

Accounting Horizons (forthcoming)
Posted: 05 Aug 2015 Last Revised: 23 Jul 2020
John Lauck, Joseph Rakestraw and Sarah E. Stein
Louisiana Tech University - School of Accounting & Information Systems, Florida Atlantic University - School of Accounting and Virginia Tech

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executive fixed effects; group connection; audit pricing; unexplained audit fees

16.

Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries

The Accounting Review 90 (5): 1721-1754, Vanderbilt Owen Graduate School of Management Research Paper No. 2321741
Posted: 07 Sep 2013 Last Revised: 09 Sep 2015
Kenneth L. Bills, Debra C. Jeter and Sarah E. Stein
Michigan State University - Department of Accounting & Information Systems, Vanderbilt University - Accounting and Virginia Tech

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auditor industry specialization, audit fees, economies of scale, homogenous industries, complex industries