Sarah E. Stein

Virginia Tech

Associate Professor

250 Drillfield Drive

Blacksburg, VA 24061

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 30,357

SSRN RANKINGS

Top 30,357

in Total Papers Downloads

2,915

SSRN CITATIONS

1

CROSSREF CITATIONS

3

Scholarly Papers (16)

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

Abstract:

Loading...

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

Abstract:

Loading...

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
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)

Abstract:

Loading...

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
University of Tennessee - Haslam College of Business, University of Illinois at Urbana-Champaign, University of Tennessee and Virginia Tech
Downloads 257 (204,195)

Abstract:

Loading...

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)

Abstract:

Loading...

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
Virginia Tech, Virginia Polytechnic Institute & State University - Pamplin College of Business, University of North Carolina at Greensboro and Virginia Tech
Downloads 159 (316,456)

Abstract:

Loading...

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
Michigan State UniversityMichigan State University - Department of Accounting & Information Systems, Virginia Tech and Texas A&M University - Mays Business School
Downloads 134 (365,062)

Abstract:

Loading...

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
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)

Abstract:

Loading...

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
University of Tennessee - Haslam College of Business, University of Illinois at Urbana-Champaign, University of Tennessee and Virginia Tech
Downloads 93 (471,476)

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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
University of Tennessee - Haslam College of Business, University of Kansas, Virginia Tech and James Madison University

Abstract:

Loading...

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

Abstract:

Loading...

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
Michigan State University - Department of Accounting & Information Systems, Virginia Tech, Memorial University and Virginia Tech

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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