Steven M. Glover

Brigham Young University

Professor

Provo, UT 84602

United States

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 3,054

SSRN RANKINGS

Top 3,054

in Total Papers Downloads

12,284

SSRN CITATIONS
Rank 8,274

SSRN RANKINGS

Top 8,274

in Total Papers Citations

47

CROSSREF CITATIONS

77

Scholarly Papers (19)

1.

Publication Records of Faculty Promoted at the Top 75 Accounting Research Programs

Issues in Accounting Education, Vol. 21, No. 3, pp. 195-218, August 2006
Number of pages: 32 Posted: 16 Aug 2005
Steven M. Glover, Douglas F. Prawitt and David A. Wood
Brigham Young University, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 2,364 (5,693)
Citation 2

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Accounting Faculty Publications, Promotion Decisions, Benchmarking Publications, and Promotion and Tenure Committees

Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision

Number of pages: 32 Posted: 28 Apr 2006
Steven M. Glover, Douglas F. Prawitt and David A. Wood
Brigham Young University, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 1,312 (14,586)
Citation 12

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Internal Audit, Outsourcing, External Auditor Reliance

Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision

Contemporary Accounting Research, Forthcoming
Posted: 22 Jun 2007
Steven M. Glover, Douglas F. Prawitt and David A. Wood
Brigham Young University, Brigham Young University and Brigham Young University - School of Accountancy

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Internal Audit, Outsourcing, External Auditor Reliance

3.

Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors’ Decision to Invest?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 37 Posted: 01 Sep 2013 Last Revised: 31 Jul 2014
University of Oklahoma, Brigham Young University and Texas A&M University - Department of Accounting
Downloads 1,189 (17,299)
Citation 5

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Audit report, critical audit matter, estimation uncertainty, audit assurance

4.

Have Regulatory and Standard Setting Changes Weakened the Connection between the Audit Report Date and the Substantial Completion of Audit Fieldwork?

Number of pages: 55 Posted: 08 Feb 2015 Last Revised: 16 Mar 2019
Steven M. Glover, James C. Hansen and Timothy A. Seidel
Brigham Young University, Weber State University Goddard School of Business and Economics and Brigham Young University
Downloads 1,164 (17,862)
Citation 5

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audit quality; audit report date; audit report lag; audit fieldwork completion

5.

Understanding Audit Quality: Insights from Audit Professionals and Investors

Contemporary Accounting Research, Forthcoming, Mays Business School Research Paper No. 2358163
Number of pages: 61 Posted: 24 Nov 2013 Last Revised: 04 Mar 2019
University of Oklahoma, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 1,046 (20,942)
Citation 23

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Audit quality, audit quality indicators, PCAOB inspections, survey, restatements

6.

Publication Benchmarking Data Based on Faculty Promoted at the Top 75 US Accounting Research Institutions

Issues in Accounting Education, Forthcoming
Number of pages: 41 Posted: 23 Oct 2010 Last Revised: 07 Sep 2011
Brigham Young University, Brigham Young University, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 970 (23,396)
Citation 1

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accounting faculty publications, promotion decision, benchmarking publications, tenure decisions

7.

Mind the Gap: Why do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?

Number of pages: 59 Posted: 04 Oct 2014 Last Revised: 04 Mar 2018
Steven M. Glover, Mark H. Taylor and Yi-Jing Wu
Brigham Young University, Case Western Reserve University - Department of Accountancy and Texas Tech University - Rawls College of Business
Downloads 706 (36,495)
Citation 7

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Auditing of Fair Value Measurements, PCAOB Inspections, Estimation Uncertainty

8.

The Effects of Group Audit Oversight on Subsidiary Entity Audits and Reporting

Number of pages: 44 Posted: 28 Jul 2012 Last Revised: 29 Jan 2014
Steven M. Glover and David A. Wood
Brigham Young University and Brigham Young University - School of Accountancy
Downloads 661 (39,890)

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Group Audits, Components, Subsidiary Entity Reporting Quality, Industry Specialization, Auditor Power

9.

The Association Between Financial Reporting Risk and Audit Fees Before and After the Historic Events Surrounding SOX

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 35 Posted: 30 Sep 2008 Last Revised: 01 Nov 2009
Shannon L. Charles, Steven M. Glover and Nathan Y. Sharp
Brigham Young University, Brigham Young University and Texas A&M University - Department of Accounting
Downloads 661 (39,890)

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audit fees, financial reporting risk, audit risk, Sarbanes-Oxley

10.

Audit Standard Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change

Accounting Horizons, June 2009
Number of pages: 32 Posted: 23 Nov 2008 Last Revised: 03 Apr 2012
Steven M. Glover, Douglas F. Prawitt and Mark H. Taylor
Brigham Young University, Brigham Young University and Case Western Reserve University - Department of Accountancy
Downloads 579 (47,586)
Citation 3

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Auditing Standards Setting, Audit Inspection, PCAOB, Accounting Profession

11.

Behind the Numbers: Insights into Large Audit Firm Sampling Policies

Accounting Horizons, Forthcoming
Number of pages: 32 Posted: 27 Jul 2013 Last Revised: 14 Aug 2015
Brant E. Christensen, Randal J. Elder and Steven M. Glover
University of Oklahoma, Syracuse University and Brigham Young University
Downloads 445 (66,105)
Citation 2

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Audit sampling, statistical sampling, materiality, audit misstatements

12.

The Effect of Materiality Disclosures on Investors’ Decision Making

Number of pages: 51 Posted: 06 Jan 2018 Last Revised: 21 Dec 2018
University of Oklahoma, Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law, Brigham Young University and NHH Norwegian School of Economics
Downloads 425 (69,957)

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audit report, investment decisions, investors, materiality disclosure

13.

Error Projection and Uncertainty in the Evaluation of Aggregate Error

Number of pages: 35 Posted: 21 Jan 1998
David Burgstahler, Steven M. Glover and James J. Jiambalvo
University of Washington, Brigham Young University and University of Washington - Michael G. Foster School of Business
Downloads 369 (82,556)
Citation 3

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14.

Error Rates, Error Projection, and Consideration of Sampling Risk: Audit Sampling Data from the Field

Number of pages: 47 Posted: 12 Apr 2013
Michael T Durney, Randal J. Elder and Steven M. Glover
FASB, Syracuse University and Brigham Young University
Downloads 355 (86,337)
Citation 1

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sampling, error rates, error projection, sampling risk

15.

Can Unpacking Risk Information in a Group Audit Engagement Increase Auditors’ Sensitivity to Qualitative Risk?

Number of pages: 42 Posted: 20 Jun 2019 Last Revised: 09 Jan 2020
University of Virginia - McIntire School of Commerce, University of Oklahoma, Brigham Young University and University of Texas at Austin
Downloads 38 (449,824)

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group audit, significant component, component materiality, unpacking, holistic

16.

Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy

Glover, S. M., M. H. Taylor, and Y. Wu. 2016. Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy. Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 29 Oct 2014 Last Revised: 26 May 2016
Steven M. Glover, Mark H. Taylor and Yi-Jing Wu
Brigham Young University, Case Western Reserve University - Department of Accountancy and Texas Tech University - Rawls College of Business

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Auditing fair value measurements and other complex estimates; pricing services; valuation specialists; financial fair value measurements; nonfinancial fair value measurements

17.

Between a Rock and a Hard Place: A Path Forward for Using Substantive Analytical Procedures in Auditing Large P&L Accounts: Commentary and Analysis

Auditing: A Journal of Practice & Theory, Vol. 34, No. 3, 2015
Posted: 15 Mar 2014 Last Revised: 30 Jul 2015
Steven M. Glover, Douglas F. Prawitt and Michael S. Drake
Brigham Young University, Brigham Young University and Brigham Young University - Marriott School

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Substantive analyst procedures, revenue testing, materiality, audit evidence

18.

Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance

Auditing: A Journal of Practice & Theory, Vol. 31, No. 1, pp. 127-146
Posted: 25 Aug 2011 Last Revised: 10 Feb 2012
Brant E. Christensen, Steven M. Glover and David A. Wood
University of Oklahoma, Brigham Young University and Brigham Young University - School of Accountancy

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Financial Statements, Audit Report, Fair Value, Estimates, Materiality, Estimation Uncertainty

19.

The Influence of Decision Aids on User Behavior: Implications for Knowledge Acquisition and Inappropriate Reliance

Posted: 11 Nov 1996
Steven M. Glover, Douglas F. Prawitt and Brian C. Spilker
Brigham Young University, Brigham Young University and Brigham Young University

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