Sarah B. Stuber

Texas A&M University - Mays Business School

Wehner 401Q, MS 4353

College Station, TX 77843-4218

United States

  • Texas A&M University - Mays Business School

SCHOLARLY PAPERS

9

DOWNLOADS

399

TOTAL CITATIONS

0

Scholarly Papers (9)

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1.

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

Number of pages: 59 Posted: 27 Feb 2023 Last Revised: 01 Apr 2025
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 165 (384,827)

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fair value, investment security, verifiability, trends, insurance companies JEL classifications: G22

2.

Auditor Scrutiny of Loan Loss Estimates and Bank Lending: Evidence from PCAOB Inspections 

Number of pages: 51 Posted: 27 Feb 2025
Matthew Ege, Allison Nicoletti and Sarah B. Stuber
Texas A&M University - Department of Accounting, University of Pennsylvania - Accounting Department and Texas A&M University - Mays Business School
Downloads 117 (507,721)

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3.

Quality Control Rigidity and Audit Outcomes

Number of pages: 54 Posted: 08 Dec 2023 Last Revised: 18 Apr 2024
Jennifer McCallen, A. Nicole Skinner and Sarah B. Stuber
University of Georgia - J.M. Tull School of Accounting, University of Colorado at Boulder and Texas A&M University - Mays Business School
Downloads 117 (507,721)

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audit, quality control, Critical Audit Matter disclosure, rigidity, template use, audit quality, task uncertainty, fair value estimates, internal controls, PCAOB

4.

Reliance on External Assurance in Regulatory Monitoring

The Accounting Review, forthcoming
Posted: 25 Oct 2023
Yadav Gopalan, Andy Imdieke, Joseph H. Schroeder and Sarah B. Stuber
University of Notre Dame - Department of Accountancy, University of Notre Dame - Mendoza College of Business, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University - Mays Business School

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financial regulation, bank supervision, external assurance, internal controls, FDICIA

5.

The Role of Audit Firms in Spreading Depositor Contagion

The Accounting Review, forthcoming
Posted: 09 Aug 2021
Matthew Beck, Allison Nicoletti and Sarah B. Stuber
Michigan State University, University of Pennsylvania - Accounting Department and Texas A&M University - Mays Business School

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depositors, auditors, financial reporting credibility, bank failure, contagion

6.

The Effect of the Paycheck Protection Program and Financial Reporting Standards on Bank Risk-Taking

Management Science, Forthcoming
Posted: 09 Aug 2021 Last Revised: 11 Aug 2021
Hailey Ballew, Allison Nicoletti and Sarah B. Stuber
Jesse H. Jones Graduate School of Business - Rice University, University of Pennsylvania - Accounting Department and Texas A&M University - Mays Business School

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financial reporting, accounting standards, risk-taking, government stimulus, banks

7.

Are Auditors Rewarded for Low Audit Quality? The Case of Auditor Lenience in the Insurance Industry

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 08 Jun 2021
Matthew Ege and Sarah B. Stuber
Texas A&M University - Department of Accounting and Texas A&M University - Mays Business School

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Auditor Lenience, Audit Quality, Auditor Market Share, Insurance Industry

8.

Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?

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Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?

Posted: 03 Dec 2020
Sarah B. Stuber, Chris E. Hogan and Chris E. Hogan
Texas A&M University - Mays Business School and Michigan State UniversityMichigan State University - Department of Accounting & Information Systems

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estimates, auditor, regulation, PCAOB, allowance for loan losses

Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?

Journal of Accounting Research, Volume 59, Issue 1
Posted: 18 Mar 2021
Sarah B. Stuber, Chris E. Hogan and Chris E. Hogan
Texas A&M University - Mays Business School and Michigan State UniversityMichigan State University - Department of Accounting & Information Systems

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estimates; auditor; regulation; PCAOB; allowance for loan losses

9.

Reliance on Third Party Verification in Bank Supervision

Kelley School of Business Research Paper No. 19-42
Posted: 22 Aug 2019 Last Revised: 18 Aug 2021
Yadav Gopalan, Andy Imdieke, Joseph H. Schroeder and Sarah B. Stuber
University of Notre Dame - Department of Accountancy, University of Notre Dame - Mendoza College of Business, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University - Mays Business School

Abstract:

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financial regulation, bank supervision, third-party verification, delegated monitor- al controls, FDICIA, CAMELS ratings ing, intern