Steven Salterio

Queen's University - Smith School of Business

Professor of Business (Accounting and Control)

Kingston, Ontario K7L 3N6

Canada

http://web.business.queensu.ca/faculty/ssalterio/

SCHOLARLY PAPERS

37

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CITATIONS
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81

Scholarly Papers (37)

1.

The Balanced Scorecard: Judgmental Effects of Information Organization and Diversity

Number of pages: 36 Posted: 13 Feb 1999
Marlys Gascho Lipe and Steven Salterio
University of South Carolina - Department of Accounting and Queen's University - Smith School of Business
Downloads 2,852 (3,901)
Citation 6

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The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment

Number of pages: 35 Posted: 21 Jul 2002
Theresa Libby, Steven Salterio and Alan Webb
Kenneth G. Dixon School of Accounting - University of Central Florida, Queen's University - Smith School of Business and University of Waterloo - School of Accounting and Finance
Downloads 2,369 (5,210)
Citation 11

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balanced scorecard, performance measures, performance evaluation, debiasing, assurance, justification, and process accountability

The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment

Accounting Review, Vol. 79, No. 4, pp. 1075-1094, October 2004
Posted: 15 Apr 2005
Theresa Libby, Alan Webb and Steven Salterio
Kenneth G. Dixon School of Accounting - University of Central Florida, University of Waterloo - School of Accounting and Finance and Queen's University - Smith School of Business

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Balanced scorecard, performance measures, performance evaluation, debiasing, assurance, justification, and process accountability

The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience

Number of pages: 41 Posted: 08 Jun 2001
Mark S. Beasley and Steven Salterio
North Carolina State University and Queen's University - Smith School of Business
Downloads 1,773 (8,548)
Citation 51

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Audit committees; Audit committee composition; Audit committee knowledge and experience; Corporate governance.

The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience

Contemporary Accounting Research, forthcoming
Posted: 26 Jul 2001
Mark S. Beasley and Steven Salterio
North Carolina State University and Queen's University - Smith School of Business

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Audit committees; Audit committee composition; Audit committee knowledge and experience; Corporate governance.

4.

Judgment and Decision Making Accounting Research: A Quest to Improve the Production, Certification, and Use of Accounting Information

Number of pages: 46 Posted: 20 Apr 2004
Natalia Kochetova and Steven Salterio
Saint Mary’s University - Sobey School of Business and Queen's University - Smith School of Business
Downloads 1,379 (13,089)

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Judgment and decision making, accounting, auditing

5.

Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 08 Apr 2009 Last Revised: 13 Jan 2016
Hai Lu, Gordon D. Richardson and Steven Salterio
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Queen's University - Smith School of Business
Downloads 960 (22,632)
Citation 11

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Sarbanes-Oxley, Internal control, Accrual quality, Material weakness

Evidence About Auditor-Client Management Negotiation Concerning Client's Financial Reporting

Number of pages: 47 Posted: 16 Feb 2001
Michael Gibbins, Alan Webb and Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems, University of Waterloo - School of Accounting and Finance and Queen's University - Smith School of Business
Downloads 771 (30,404)
Citation 103

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Auditor-client; Negotiation; Financial reporting; Accounting choice

Evidence About Auditor-Client Management Negotiation Concerning Client's Financial Reporting

Journal of Accounting Research, 2001
Posted: 18 Apr 2001
Michael Gibbins, Alan Webb and Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems, University of Waterloo - School of Accounting and Finance and Queen's University - Smith School of Business

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Auditor-client; Negotiation; Financial reporting; Accounting choice

7.

The Auditor's Negotiation Strategy Selection: Nature of the Auditor-Client Management Relationship and Flexibility of Initial Accounting Position

Number of pages: 62 Posted: 03 Oct 2006
Michael Gibbins, Susan A. McCracken and Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems, McMaster University - Michael G. DeGroote School of Business and Queen's University - Smith School of Business
Downloads 597 (43,616)
Citation 19

Abstract:

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negotiation, audit, relationship, dispute

8.

The Auditor-Client Management Relationship in Financial Reporting Negotiation: Focusing on the Dyad

Number of pages: 53 Posted: 10 Jun 2005
Michael Gibbins, Susan A. McCracken and Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems, McMaster University - Michael G. DeGroote School of Business and Queen's University - Smith School of Business
Downloads 528 (51,038)
Citation 6

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Negotiation, Chief Financial Officer, Auditor, Accounting

9.

Doing Good Field Research: Assessing the Quality of Audit Field Research

Number of pages: 68 Posted: 07 Mar 2015
Bertrand Malsch and Steven Salterio
Queen's University - School of Business and Queen's University - Smith School of Business
Downloads 476 (58,219)
Citation 14

Abstract:

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Accounting Research, Auditing research, Corporate Governance, Field research, Field study, Case study, Interpretivism, Positivism, Qualitative methods and methodology

10.

Effects of Client Pressure and Audit Firm Management Control Systems on Auditor Judgments

Number of pages: 61 Posted: 03 Mar 2015
Christopher Koch and Steven Salterio
Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Queen's University - Smith School of Business
Downloads 473 (58,660)
Citation 1

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Client pressure, customer relationship management, client service quality, management control systems, motivated reasoning, negotiation, accounting policy acceptance

11.

Honesty in Accounting & Control: A Discussion of Hannan, Rankin and Towry

Number of pages: 23 Posted: 19 May 2006
Alan Webb and Steven Salterio
University of Waterloo - School of Accounting and Finance and Queen's University - Smith School of Business
Downloads 445 (63,202)

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management control systems, honesty, lying, agency theory

12.

Completing and Corroborating the Model of Auditor-Client Negotiation About Accounting Issues by Comparing Auditor and Chief Financial Officer Views

Number of pages: 37 Posted: 20 Apr 2004
Michael Gibbins, Susan A. McCracken and Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems, McMaster University - Michael G. DeGroote School of Business and Queen's University - Smith School of Business
Downloads 440 (64,082)
Citation 1

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Audit negotiation, Chief Financial Officers, Model corroboration

13.

'Transparency' in Accounting and Corporate Governance: Making Sense of Multiple Meanings

Number of pages: 56 Posted: 18 Feb 2015
Mitchell Stein, Steven Salterio and Teri Shearer
University of Western Ontario - Richard Ivey School of Business, Queen's University - Smith School of Business and Smith School of Business
Downloads 416 (68,537)
Citation 5

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Transparency; Sensemaking; Regulation of accounting; Corporate governance; Media analysis

14.

Accounting and Public Accountability: A Macro and Micro Examination in Financial Accounting and Auditing

Number of pages: 69 Posted: 28 Jun 2012
Christie Hayne and Steven Salterio
University of Illinois at Urbana-Champaign and Queen's University - Smith School of Business
Downloads 407 (70,454)
Citation 1

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Public Accountability, Relationships of Accountability, Financial Accounting, Auditing, Review

15.

Does Auditing Deter Potentially Fraudulent Earnings Management? An Experimental Investigation

Number of pages: 42 Posted: 30 Dec 2009 Last Revised: 15 Dec 2010
Qiu Chen, Khim Kelly and Steven Salterio
University of Ottawa, University of Central Florida and Queen's University - Smith School of Business
Downloads 401 (71,635)
Citation 1

Abstract:

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fraud; deterrence; effective audits; types of audit procedures, cost allocation

16.

The Effects of State Budget Policy on Research University Indirect Cost Recovery Rates and Management Accounting

Number of pages: 40 Posted: 19 May 1999
Janice Ammons and Steven Salterio
Quinnipiac University and Queen's University - Smith School of Business
Downloads 396 (72,709)

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17.

Error Management in Audit Firms: Error Climate, Type and Originator

Number of pages: 54 Posted: 11 Aug 2010 Last Revised: 20 Aug 2013
Anna Gold, Ulfert Gronewold and Steven Salterio
Vrije Universiteit Amsterdam, University of Potsdam and Queen's University - Smith School of Business
Downloads 382 (75,832)
Citation 7

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error discovery, working paper review, error reporting, error management, climate, audit quality

18.

Developing a Culture of Reporting Transparency and Accountability: The Lessons Learned from the Voluntary Sector Reporting Awards for Excellence in Financial Reporting Transparency

Number of pages: 26 Posted: 10 Dec 2010
Steven Salterio and Patrick Legresley
Queen's University - Smith School of Business and Queen's School of Business
Downloads 328 (90,336)
Citation 2

Abstract:

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financial reporting, transparency, corporate governance, not for profits

Fifteen Years in the Trenches: Auditor-Client Negotiations Exposed and Explored

Number of pages: 79 Posted: 03 Dec 2011
Steven Salterio
Queen's University - Smith School of Business
Downloads 288 (103,564)
Citation 12

Abstract:

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auditor, client, negotiation, model, audit delay, experimental, archival, theory

Fifteen Years in the Trenches: Auditor–Client Negotiations Exposed and Explored

Accounting & Finance, Vol. 52, pp. 233-286, 2012
Number of pages: 54 Posted: 06 Oct 2012
Steven Salterio
Queen's University - Smith School of Business
Downloads 1 (675,851)
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Abstract:

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Archival, Audit delay, Auditor, Client, Experimental, Model, Negotiation, Theory

20.

Financial Reporting Qualitative Interview Based Research: A Primer with an Illustrative Example

Number of pages: 61 Posted: 10 Jun 2016
Steven Salterio, Staci Kenno and Susan A. McCracken
Queen's University - Smith School of Business, Brock University - Goodman School of Business and McMaster University - Michael G. DeGroote School of Business
Downloads 267 (113,211)
Citation 4

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Field Research, Financial Reporting, Interviews, Qualitative Methods

21.

What If Andersen Had Shredded in Toronto or Calgary? The Potential Criminal Liability of Canadian Public Accounting Firms

Number of pages: 35 Posted: 26 Nov 2003
Sally Gunz and Steven Salterio
University of Waterloo - School of Accountancy and Queen's University - Smith School of Business
Downloads 233 (129,682)
Citation 2

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ENRON, Andersen, Canada, Auditor, Criminal law

22.

The Construction of Auditability: MBA Rankings and Assurance in Practice

Number of pages: 47 Posted: 20 May 2007
Clinton Free, Steven Salterio and Teri Shearer
UNSW Australia Business School, School of Accounting, Queen's University - Smith School of Business and Smith School of Business
Downloads 201 (149,287)
Citation 12

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Assurance, Negotiation, Field Study, Auditing, MBA rankings

23.

Moving beyond the Lab: Building on Experimental Accounting Researchers' Core Competencies to Expand Methodological Diversity in Behavioral Accounting Research

The Routledge Companion to Behavioral Research in Accounting, Chapter 12, Forthcoming
Number of pages: 46 Posted: 09 Jun 2016
Queen's University - Smith School of Business and Smith School of Business
Downloads 187 (159,549)
Citation 1

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Research Methods, Experiential Survey, Qualitative Methods, Auditing, Management Accounting, Financial Reporting

24.

Do Analysts Strategically Provide Cash Flow Forecasts? A Multi-Theory Multi-Methods Study

Number of pages: 65 Posted: 03 Dec 2011 Last Revised: 05 Dec 2011
Choong-Yuel Yoo, Jinhan Pae and Steven Salterio
KAIST College of Business, Korea University Business School (KUBS) and Queen's University - Smith School of Business
Downloads 179 (165,989)
Citation 1

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analysts, cash flow forecast, earnings forecast, forecast revisions

25.

What Happens When Managers Plan Negotiations Instead of Partners?

Number of pages: 40 Posted: 22 May 2008
Susan A. McCracken, Steven Salterio and Regan N. Schmidt
McMaster University - Michael G. DeGroote School of Business, Queen's University - Smith School of Business and affiliation not provided to SSRN
Downloads 162 (181,002)
Citation 1

Abstract:

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negotiation, strategy, experience, surrogate, auditor

26.

Barriers to Transferring Accounting and Auditing Research to Standard Setters

Number of pages: 51 Posted: 07 Mar 2017
Kris Hoang, Steven Salterio and Jim Sylph
University of Alabama - Culverhouse College of Commerce & Business Administration, Queen's University - Smith School of Business and Independent
Downloads 159 (183,982)
Citation 2

Abstract:

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accounting and auditng standard setting, knowledge transfer, barriers, evidence-based medicine.

27.

Corporate Governance: Platitudes, Principles or Best Practices

Number of pages: 25 Posted: 19 Oct 2009
Joan Conrod and Steven Salterio
Dalhousie University and Queen's University - Smith School of Business
Downloads 156 (186,912)

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corporate governance, disclosures, board of directors, Canada

28.

The Effect of Gender on Investors’ Judgements and Decision Making

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 14 Sep 2017 Last Revised: 10 Mar 2018
Yi Luo and Steven Salterio
Queen's University - Smith School of Business and Queen's University - Smith School of Business
Downloads 136 (209,085)

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Analyst, investor, investment advice, analyst reports, unconscious information processing biases, gender bias, risk sensitivity

29.

Audit Committees on Canada’s 'Big Board' Fall into Line; Little Guys Continue to Lag

Number of pages: 15 Posted: 19 Oct 2009
Steven Salterio
Queen's University - Smith School of Business
Downloads 91 (278,460)

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audit committee, compliance, Sarbanes Oxley Act, 404, 302, Canada

30.

We Don't Replicate Academic Accounting Research – Or Do We?

Number of pages: 16 Posted: 13 Jan 2015
Steven Salterio
Queen's University - Smith School of Business
Downloads 80 (301,447)
Citation 7

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accounting research, replication, editoral

31.

Communication Is a Two-way Street: Analyzing Approaches Undertaken to Systematically Transfer Audit Research Knowledge to Policymakers

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 66 Posted: 16 Aug 2018 Last Revised: 16 Jan 2019
Steven Salterio, Kris Hoang and Yi Luo
Queen's University - Smith School of Business, University of Alabama - Culverhouse College of Commerce & Business Administration and Queen's University - Smith School of Business
Downloads 58 (358,307)

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audit standard setting, communication theory, knowledge transfer, barriers, evidence informed policy development

32.

Deception in Management Accounting Experimental Research: 'A Tricky Issue' Revisited

Journal of Management Accounting Research, 2018, DOI/10.2308/jmar-52217
Posted: 22 Aug 2018
Theresa Libby and Steven Salterio
Kenneth G. Dixon School of Accounting - University of Central Florida and Queen's University - Smith School of Business

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Deception in Research, Debriefing, Human Participant Research, Management Accounting, Experiments, Experimental Economics

33.

Deception in Management Accounting Experimental Research: “A Tricky Issue” Revisited

Posted: 06 Mar 2017
Theresa Libby and Steven Salterio
Kenneth G. Dixon School of Accounting - University of Central Florida and Queen's University - Smith School of Business

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deception in research, debriefing, human subjects research, management accounting

34.

Governance Quality in a 'Comply or Explain' Governance Disclosure Regime

Corporate Governance: An International Review, Vol. 22, Issue 6, pp. 460-481, 2014
Number of pages: 22 Posted: 30 Oct 2014
Steven Salterio and Yan Luo
Queen's University - Smith School of Business and San Diego State University - Accountancy
Downloads 0 (661,936)
Citation 4
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Corporate Governance, Agency Costs, Comply or Explain, Firm Performance, Firm Value

35.

The Chief Financial Officer's Perspective on Auditor Client Negotiations

Contemporary Accounting Research, Vol. 24, No. 2, Summer 2007
Posted: 21 Feb 2007
Michael Gibbins, Susan A. McCracken and Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems, McMaster University - Michael G. DeGroote School of Business and Queen's University - Smith School of Business

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Negotiation, Chief Financial Officer, Accounting, Auditor

36.

The Effects of Corporate Governance Experience and Financial Reporting and Audit Knowledge on Audit Committee Members' Judgments

Auditing: A Journal of Practice & Theory, September 2001
Posted: 07 Aug 2001
Todd DeZoort and Steven Salterio
University of Alabama - Culverhouse School of Accountancy and Queen's University - Smith School of Business

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Audit committees; Experience; Knowledge; Corporate governance; Auditor-corporate management conflict; Financial reporting oversight

37.

Accounting Consultation Units: An Organizational Memory Analysis

Contemporary Accounting Research, Vol 14, No 4, Winter 1997
Posted: 04 Dec 1997
Steven Salterio and Ross Denham
Queen's University - Smith School of Business and University of Alberta - Department of Accounting, Operations & Information Systems

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Other Papers (1)

Total Downloads: 147
1.

Do Audit Actions Consistent with Increased Auditor Scepticism Deter Potential Management Malfeasance?

CAAA Annual Conference 2010
Number of pages: 49 Posted: 19 Oct 2009 Last Revised: 28 May 2010
Qiu Chen, Khim Kelly and Steven Salterio
University of Ottawa, University of Central Florida and Queen's University - Smith School of Business
Downloads 147

Abstract:

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professional scepticism, management malfeasance, fraud, deterrence, effective audits, types of audit evidence, cost allocation