Stephen P. Rowe

Affiliation confirmed via AI analysis of OpenAlex, ORCID, and web sources.

Associate Professor

University of Arkansas

Also affiliated: Tulane University (2014); American Accounting Association (2015)

11 h-index 27 pubs 371 cited

Research Areas

Links

ORCID Lab Website

OverviewAI-generated summary

Stephen P. Rowe investigates auditor behavior and audit quality, with a particular focus on the financial crisis period. His work examines how audit market dynamics influence auditor decisions and how these choices impact audit quality. Rowe has studied the relationship between auditor industry specialization and financial crisis risk, and explored the implications of auditors' comfort with uncertain estimates for audit outcomes. He also investigates how the audit market may penalize auditors for performing their duties effectively, and analyzes the correlation between higher audit quality and increased restatement rates among large audit firms' clients.

Rowe's research has been published in peer-reviewed journals, and he has a scholarly record including an h-index of 11 and 370 total citations across 27 publications. He has collaborated with fellow researchers at the University of Arkansas at Fayetteville, including Caleb Rawson, Ryan P. Decker, and Joe López-Vilaró, on shared publications.

Metrics

h-index: 11
Publications: 27
Citations: 371

Positions

Associate Professor 2021–present

University of Arkansas Department of Accounting ORCID
Assistant Professor 2013–2016

Tulane University Accounting ORCID

Selected Publications

Does news media affect audit quality? Evidence from variation in the “contagion effect” (2026)

Review of Accounting Studies DOI OpenAlex
What Happens to Partners Who Issue Adverse Internal Control Opinions? (2025)

Journal of Accounting Research 12 citations DOI OpenAlex
The Effect of Personalized Communication on Investor Earnings Fixation (2023)

Journal of Financial Reporting 1 citation DOI OpenAlex
What Happens to Partners Who Issue Adverse Internal Control Opinions? (2023)

SSRN Electronic Journal 5 citations DOI OpenAlex
The power of not trading: Evidence from index fund ownership (2022)

Review of Accounting Studies 11 citations DOI OpenAlex
Retain or Rotate: The Association between Frequent Auditor Switching and Audit Quality (2022)

Accounting Horizons 10 citations DOI OpenAlex
Retain or Rotate: The Association Between Frequent Auditor Switching and Audit Quality (2022)

SSRN Electronic Journal 2 citations DOI OpenAlex
Don't Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job (2021)

The Accounting Review 45 citations DOI OpenAlex
Interest Rate Sensitivity as Motivation for Acquisitions: Evidence from Bank Holding Companies (2021)

SSRN Electronic Journal DOI OpenAlex
Do Audit Firms Care about Media Coverage? An Investigation of Audit Firm Response to News Coverage (2020)

SSRN Electronic Journal 1 citation DOI OpenAlex
Using machine learning to predict auditor switches: How the likelihood of switching affects audit quality among non-switching clients (2020)

Journal of Accounting and Public Policy 57 citations DOI OpenAlex
A hidden risk of auditor industry specialization: evidence from the financial crisis (2019)

Review of Accounting Studies 45 citations DOI OpenAlex
Disengaged Owners and Financial Reporting: Evidence From Index Funds (2019)

SSRN Electronic Journal 2 citations DOI OpenAlex
Auditors’ comfort with uncertain estimates: More evidence is not always better (2019)

Accounting Organizations and Society 31 citations DOI OpenAlex
Auditor Litigation: Deterrence Implications for Non-Sued Auditors (2018)

SSRN Electronic Journal 2 citations DOI OpenAlex