Match tier Confirmed
Presence Current · Arkansas
Last published 2025
Sources OpenAlex · ORCID
Refreshed 2026-08-15

Stephen P. Rowe

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

Associate Professor

Also affiliated: Tulane University (2014); Atkins (United States) (2015); American Academic Research Institute in Iraq (2015); Sentient Science (United States) (2015)

Faculty Researcher

10 h-index 26 pubs 361 cited

Biography and Research Information

OverviewAI-generated summary

Stephen P. Rowe's research focuses on auditing and financial reporting. His work investigates how external factors and internal firm dynamics influence auditor behavior and audit quality. Recent publications examine the consequences for auditors who issue adverse internal control opinions, the market's reaction to audit firm partner decisions, and the association between frequent auditor switching and audit quality. Rowe also explores how personalized communication affects investor earnings fixation and the motivations behind acquisitions, specifically looking at interest rate sensitivity in bank holding companies. He has collaborated with researchers such as Caleb Rawson and Ryan P. Decker, both at the University of Arkansas at Fayetteville. Rowe's scholarship metrics include an h-index of 10, with 25 total publications and 340 total citations.

Metrics

  • h-index: 10
  • Publications: 26
  • Citations: 361

Selected Publications

  • What Happens to Partners Who Issue Adverse Internal Control Opinions? (2025)
    Journal of Accounting Research 10 citations DOI OpenAlex
  • The Effect of Personalized Communication on Investor Earnings Fixation (2023)
    Journal of Financial Reporting 1 citation DOI OpenAlex
  • How Do Audit Firms Treat 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 10 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 44 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 56 citations DOI OpenAlex
  • A hidden risk of auditor industry specialization: evidence from the financial crisis (2019)
    Review of Accounting Studies 43 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 1 citation DOI OpenAlex
  • Higher Audit Quality and Higher Restatement Rates: An Examination of Big Four Auditee Restatements (2018)
    SSRN Electronic Journal 16 citations DOI OpenAlex

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Collaboration Network

10 Collaborators 7 Institutions 1 Country

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