Chad M. Stefaniak

University of South Carolina

Associate Professor

701 Main Street

Columbia, SC 29208

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 20,128

SSRN RANKINGS

Top 20,128

in Total Papers Downloads

3,551

SSRN CITATIONS
Rank 31,882

SSRN RANKINGS

Top 31,882

in Total Papers Citations

14

CROSSREF CITATIONS

12

Scholarly Papers (14)

1.

A Summary of Research on External Auditor Reliance on the Internal Audit Function

Auditing: A Journal of Practice & Theory, Forthcoming, Northeastern U. D’Amore-McKim School of Business Research Paper No. 2013-11
Number of pages: 57 Posted: 05 Apr 2012 Last Revised: 13 Jun 2013
Northeastern University - Accounting GroupWashington State University, Auburn University, NHH Norwegian School of Economics, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of South Carolina
Downloads 2,075 (10,494)
Citation 11

Abstract:

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External Audit, Internal Audit, Reliance

2.

A Summary of 10 Years of PCAOB Research: What Have We Learned?

Number of pages: 45 Posted: 26 Mar 2013 Last Revised: 28 Mar 2013
John L. Abernathy, Michael Barnes and Chad M. Stefaniak
Kennesaw State University, Oklahoma State University - Stillwater and University of South Carolina
Downloads 548 (70,818)
Citation 11

Abstract:

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Public Company Accounting Oversight Board, PCAOB, Registration, Standard Setting, Inspection, Enforcement

3.

The Effect of Magnitude of Client Reporting Error and Order of Multiple Issues on Auditor-Client Negotiations

Number of pages: 34 Posted: 16 Mar 2008
University of Alabama, University of Alabama, University of South Carolina and University of Tennessee, Chattanooga - Department of Accounting
Downloads 247 (171,608)
Citation 1

Abstract:

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audit adjustment, negotiation, audit difference, multiple audit issues

4.

The Effects of Client Status and the Auditor’s Presentation of Multiple Estimation Alternatives on Client Financial Reporting Aggressiveness

Number of pages: 29 Posted: 10 Sep 2018 Last Revised: 18 Mar 2020
Sanaz Aghazadeh, Andrew Collins and Chad M. Stefaniak
Louisiana State University, University of South Carolina and University of South Carolina
Downloads 149 (268,841)

Abstract:

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auditor-client negotiations; client status; choice theory; estimation alternatives; reporting aggressiveness; accounting estimates

5.

Auditors' Susceptibility to Affective Bias via Repeated Client Email Exchanges with Mixed Evidence

Number of pages: 32 Posted: 05 Apr 2021 Last Revised: 29 Mar 2022
Erin M Hawkins, Kate B. Sorensen and Chad M. Stefaniak
Clemson University, University of Memphis and University of South Carolina
Downloads 138 (285,487)

Abstract:

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affect, electronic communication medium, COVID-19, inconsistent evidence

6.

Projection or Reflection? The Effect of Social Projection, Dark Triad, and Moral Identity on Auditor Risk Assessments and Ethical Action-Taking

Number of pages: 43 Posted: 09 Jun 2019 Last Revised: 05 Sep 2019
Kristen Steury and Chad M. Stefaniak
University of South Carolina, Darla Moore School of Business, Department of Accounting and University of South Carolina
Downloads 138 (285,487)
Citation 1

Abstract:

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risk assessments, social projection, dark triad, moral identity, management motives

7.

Reexamining the Outcome Effect: Do Performance Evaluations Discourage Auditors’ Professional Skepticism?

Number of pages: 45 Posted: 09 Jul 2020 Last Revised: 11 Feb 2021
Louisiana Tech University - School of Accounting & Information Systems, Georgia State University, University of Nebraska at Lincoln - School of Accountancy and University of South Carolina
Downloads 121 (315,133)

Abstract:

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professional skepticism, outcome effects, auditor review process

8.

Audit Firm Tenure and Nonprofessional Investors' Perceptions of Entitativity and Independence Impairment: The Mitigating Effect of Partner Rotation Disclosure

Number of pages: 46 Posted: 11 Aug 2021
Sarah Judge, Brian M. Goodson and Chad M. Stefaniak
Indiana University, Clemson University and University of South Carolina
Downloads 89 (386,037)

Abstract:

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Audit report, firm tenure, partner rotation, entitativity

9.

The Effects of Eliminating Time Entry on Auditors' Perceptions of Practice and Outcomes

Number of pages: 57 Posted: 23 Jun 2020 Last Revised: 15 Dec 2021
Clemson University, University of South Carolina, University of North Texas, University of South Carolina and Clemson University
Downloads 42 (556,865)
Citation 1

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Audit Environment; Beyond Budgeting; Billable Hours; Judgment and Decision-Making Framework; Time Budgets; Value-Added Services

10.

When Auditors Err: How Mistake Significance and Superiors' Historical Reactions Influence Auditors' Likelihood to Admit a Mistake

International Journal of Auditing, Vol. 14, No. 1, pp. 41-55, March 2010
Number of pages: 15 Posted: 15 Feb 2010
Chad M. Stefaniak and Jesse C. Robertson
University of South Carolina and University of North Texas
Downloads 4 (837,846)
Citation 2

Abstract:

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11.

The Audit Research Summary Database: A Free Resource Connecting Practice with Academia

Long, J. H., J. Mueller-Phillips, and C. Stefaniak. 2017. The Audit Research Summary Database: A Free Resource Connecting Practice with Academia. Connections, May/June:18-20.
Posted: 25 Jul 2018
James H. Long, Jennifer M Mueller and Chad M. Stefaniak
Auburn University - Raymond J. Harbert College of Business - School of Accountancy, Auburn University - School of Accountancy and University of South Carolina

Abstract:

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Audit Research Summary Database, ARS Database, Research Summaries, Audit Research Summaries

12.

New Database Provides Free Access to Audit Research

Long, J. H., J. Mueller-Phillips, and C. Stefaniak. 2016. New Database Provides Free Access to Audit Research. The Journal of Accountancy. Vol. 222 (November):14.
Posted: 06 Jan 2018
James H. Long, Jennifer M Mueller and Chad M. Stefaniak
Auburn University - Raymond J. Harbert College of Business - School of Accountancy, Auburn University - School of Accountancy and University of South Carolina

Abstract:

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Audit Research Summary Database, ARS Database, Research Summaries, Audit Research Summaries

13.

The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness

Abernathy, J. L., B. Beyer, A. Masli, C. Stefaniak. The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness. Advances in Accounting 30 (2): 283-297, 2014
Posted: 25 Nov 2014 Last Revised: 26 Nov 2014
John L. Abernathy, Brooke Beyer, Adi Masli and Chad M. Stefaniak
Kennesaw State University, Kansas State University, University of Arkansas - Sam M. Walton College of Business and University of South Carolina

Abstract:

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Audit Committee, Audit committee chair, accounting expertise, audit report lag, earnings announcement lag

14.

Audit Partner Disclosure: An Experimental Exploration of Accounting Information Contagion

Behavioral Research in Accounting, Forthcoming
Posted: 12 Jan 2012 Last Revised: 15 Jul 2017
Tamara A. Lambert, Benjamin L. Luippold and Chad M. Stefaniak
Lehigh University, Babson College and University of South Carolina

Abstract:

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Audit Partner Disclosure, Contagion, Information Transfer, Representativeness