Sarah B. Stuber

Texas A&M University - Mays Business School

Wehner 401Q, MS 4353

College Station, TX 77843-4218

United States

SCHOLARLY PAPERS

6

DOWNLOADS

206

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

Audit Partner Tenure and Accounting Estimates

Number of pages: 44 Posted: 24 Mar 2022
Indiana University - Kelley School of Business - Department of Accounting, 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
Downloads 206 (215,144)

Abstract:

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professional skepticism, auditing estimates, auditor rotation, consistency of financial reports, audit partner effects, banking

2.

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

Abstract:

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

3.

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

Abstract:

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

4.

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

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

Abstract:

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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

Abstract:

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

6.

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
Indiana University - Kelley School of Business - Department of Accounting, 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, third-party verification, delegated monitor- al controls, FDICIA, CAMELS ratings ing, intern