Sarah E. Stein

Virginia Tech

Assistant Professor

Blacksburg, VA 24061

United States

SCHOLARLY PAPERS

10

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Scholarly Papers (10)

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1.

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

Number of pages: 71 Posted: 30 Jun 2017 Last Revised: 29 Mar 2019
Kenneth L. Bills, Matthew Cobabe, Jeffrey Pittman and Sarah E. Stein
Michigan State University - Department of Accounting & Information Systems, Virginia Tech, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Virginia Tech
Downloads 353 (82,901)

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auditor choice, product similarity, auditor knowledge, proprietary costs

2.

Do Audit Fees Reflect Unique Characteristics of Individual Executives?

Number of pages: 44 Posted: 05 Aug 2015 Last Revised: 04 Dec 2018
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
Downloads 302 (98,358)

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

3.

Audit Partners’ Risk Tolerance and the Impact on Audit Quality

Number of pages: 63 Posted: 08 Jan 2019 Last Revised: 16 May 2019
Jeffrey Pittman, Sarah E. Stein and Delia F. Valentine
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Virginia Tech and Virginia Tech
Downloads 286 (104,661)

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audit partner, audit quality, risk tolerance, legal infractions

4.

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

The Accounting Review, Forthcoming
Number of pages: 64 Posted: 09 Nov 2018
Lauren M. Cunningham, Chan Li, Sarah E. Stein and Nicole Wright
University of Tennessee - Haslam College of Business, University of Pittsburgh - Katz Graduate School of Business, Virginia Tech and James Madison University
Downloads 191 (155,709)

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

5.

Auditor Industry Specialization and Accounting Estimates: Evidence from Asset Impairments

Auditing: A Journal of Practice & Theory (Forthcoming)
Number of pages: 58 Posted: 06 Feb 2019
Sarah E. Stein
Virginia Tech
Downloads 74 (313,888)

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

6.

Collaborating with Competitors: Mechanisms that Mitigate Coopetitive Tensions among Member Firms in Accounting Associations and Networks

Number of pages: 60 Posted: 06 Nov 2018 Last Revised: 09 Apr 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
Downloads 44 (402,216)

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

7.

Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?

Number of pages: 55 Posted: 13 Jun 2019
Xianjie He, Jeffrey Pittman, Sarah E. Stein and Huifang Yin
Shanghai University of Finance and Economics - School of Accountancy, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Virginia Tech and Shanghai University of Finance and Economics
Downloads 9 (577,051)

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earnings management, initial public offering, investment banker, public accounting experience

8.

Determinants and Consequences of Timely Asset Impairments During the Financial Crisis

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Determinants and Consequences of Timely Asset Impairments During the Financial Crisis

Journal of Business Finance & Accounting, Vol. 45, Issue 1-2, pp. 3-39, 2018
Number of pages: 37 Posted: 08 Feb 2018
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, bond illiquidity, conservatism, debt contracting, monitoring

Determinants and Consequences of Timely Asset Impairments During the Financial Crisis

Journal of Business Finance & Accounting (2017)
Posted: 04 Oct 2017 Last Revised: 21 Apr 2018
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

9.

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

10.

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