Zobrazeno 1 - 10
of 65
pro vyhledávání: '"Stephen A. Rowe"'
Publikováno v:
SSRN Electronic Journal.
Autor:
Caleb Rawson, Stephen P. Rowe
Publikováno v:
Review of Accounting Studies.
Publikováno v:
Social Psychological and Personality Science. 12:1446-1456
How do people’s social roles change others’ perceptions of their intentions to cause harm? Three preregistered vignette-based experiments ( N = 788) manipulated the social role of someone causing harm and measured how intentional people thought t
Publikováno v:
Review of Accounting Studies. 24:891-926
We identify situations in which auditor industry specialization could be detrimental for audit outcomes. We predict that during periods of heightened industry-specific risk, specialist auditors from the affected industry could struggle to secure and
Autor:
Stephen P. Rowe
Publikováno v:
Accounting, Organizations and Society. 76:1-11
Prior research generally presumes that auditors are more comfortable with better-supported management estimates because more support reduces the chance of misstatement; however, information processing theory suggests that auditor comfort is only incr
The classic side-effect-effect (SEE) entails judging harmful side-effects more intentional than helpful side-effects. We suggest this effect reflects two distinct components, with people drawing on different social information to disambiguate motives
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4d0e21e73d05be981cf7ce38237a3998
https://doi.org/10.31234/osf.io/qfdk5
https://doi.org/10.31234/osf.io/qfdk5
Publikováno v:
SSRN Electronic Journal.
We examine the role of interest rate sensitivity for bank acquisitions. We expect that the interest rate sensitivity of a bank impacts the likelihood that it is acquired as the fair value of fixed rate loans increases (decrease) when interest rates d
Publikováno v:
SSRN Electronic Journal.
We examine how auditors respond to news coverage of their firm and evaluate the extent to which national news outlets function as a watchdog over audit firms. We find that when media coverage includes issues specific to audit conduct (i.e., restateme
Publikováno v:
Journal of Accounting and Public Policy. 40:106785
In this paper, we utilize machine learning techniques to identify the likelihood that a company switches auditors and examine whether increased likelihood of switching is associated with audit quality. Building on research that finds a deterioration
Autor:
Stephen C. Rowe
Publikováno v:
American Journal of Economics and Sociology. 76:579-617
Democracy is a form of government that requires an active and informed citizenry who share material resources sufficiently to enable all members of society to participate. But a minimum of material equality is not a sufficient condition for democracy