Elizabeth N. Cowle

Colorado State University, Fort Collins - Department of Accounting

256 Rockwell Hall

Fort Collins, CO 80523

United States

  • Colorado State University, Fort Collins - Department of Accounting

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 35,245

SSRN RANKINGS

Top 35,245

in Total Papers Downloads

2,400

SSRN CITATIONS

6

CROSSREF CITATIONS

3

Scholarly Papers (5)

Actions:
Email selected abstracts
1.

Don't Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job

Number of pages: 47 Posted: 08 Aug 2018 Last Revised: 08 Jul 2021
Elizabeth N. Cowle and Stephen P. Rowe
Colorado State University, Fort Collins - Department of Accounting and University of Arkansas
Downloads 965 (40,251)
Citation 14

Abstract:

Loading...

audit market competition, auditor reputation, internal control weakness

2.

What Happens to Partners Who Issue Adverse Internal Control Opinions?

Number of pages: 52 Posted: 14 Mar 2023 Last Revised: 13 Aug 2023
Ashleigh Bakke, Elizabeth N. Cowle, Stephen P. Rowe and Michael S. Wilkins
Oklahoma State University - Stillwater - School of Accounting, Colorado State University, Fort Collins - Department of Accounting, University of Arkansas and University of Kansas
Downloads 426 (114,976)

Abstract:

Loading...

audit partner, internal control, material weakness, adverse internal control opinion, ICFR

3.

Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market

Number of pages: 65 Posted: 19 Sep 2019 Last Revised: 14 Feb 2022
Elizabeth N. Cowle, Tyler J. Kleppe, James Moon and Jonathan E. Shipman
Colorado State University, Fort Collins - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy, Georgia Institute of Technology - Scheller College of Business and University of Arkansas
Downloads 424 (115,565)
Citation 1

Abstract:

Loading...

Audit Firm Consulting, Audit Market Structure, Latent Dirichlet Allocation

4.

Does the news media deter low quality audits? Audit quality following negative media coverage of peer audit firms.

Number of pages: 54 Posted: 05 Nov 2020 Last Revised: 06 Jul 2023
Elizabeth N. Cowle, Caleb Rawson and Stephen P. Rowe
Colorado State University, Fort Collins - Department of Accounting, University of Arkansas - Department of Accounting and University of Arkansas
Downloads 407 (121,228)
Citation 1

Abstract:

Loading...

Auditor Reputation, Media Coverage, Audit Quality, Audit Fees, Big 4

5.

Retain or Rotate: The Association Between Frequent Auditor Switching and Audit Quality

Accounting Horizons (2022) https://doi.org/10.2308/HORIZONS-2022-018
Number of pages: 43 Posted: 19 May 2022 Last Revised: 20 Oct 2022
Elizabeth N. Cowle, Ryan Decker and Stephen P. Rowe
Colorado State University, Fort Collins - Department of Accounting, affiliation not provided to SSRN and University of Arkansas
Downloads 178 (278,900)

Abstract:

Loading...

Audit quality, Audit firm rotation, Auditor changes, Audit opinion, Client acceptance