Sarah E. Stein

Virginia Tech

Associate Professor

250 Drillfield Drive

Blacksburg, VA 24061

United States

SCHOLARLY PAPERS

9

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1,419

SSRN CITATIONS

2

CROSSREF CITATIONS

5

Scholarly Papers (9)

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1.

The Importance of Audit Partners’ Risk Tolerance to Audit Quality

Number of pages: 64 Posted: 08 Jan 2019 Last Revised: 03 Jun 2021
Jeffrey Pittman, Sarah E. Stein and Delia F. Valentine
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Virginia Tech and University of Wisconsin - Milwaukee
Downloads 1,412 (19,389)
Citation 3

Abstract:

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audit partner, audit quality, risk tolerance, legal infractions

2.

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
Downloads 7 (819,693)
Citation 2

Abstract:

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

3.

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

4.

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

5.

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

6.

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 of Newfoundland (MNU) - Faculty of Business Administration and Virginia Tech

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auditor choice, product similarity, auditor knowledge, proprietary costs

7.

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

8.

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

9.

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:

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