Sarah B. Stuber

Texas College — United States

Business, Management and Accounting · Social Sciences

6h-index175citations19works0.72yr avg
OpenAlex↗ORCID↗Google Scholar↗Lab page↗

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Research Topics

Auditing, Earnings Management, Governance(17), Corporate Finance and Governance(7), Financial Reporting and Valuation Research(6), Banking stability, regulation, efficiency(5), Accounting and Organizational Management(3)

Publications19 total

Moving toward consensus: an examination of trends in investment fair values
Review of Accounting Studies·2025Open Access
The use of client-engaged specialists to support opportunistic estimates: evidence from the insurance industry
Review of Accounting Studies·2025Open Access
Auditor Scrutiny of Loan Loss Estimates and Bank Lending: Evidence from PCAOB Inspections
The Accounting Review·2025· 2 cited
Auditor Scrutiny of Loan Loss Estimates and Bank Lending: Evidence from PCAOB Inspections 
SSRN Electronic Journal·2025Open Access
The use of client-engaged specialists to support opportunistic estimates: Evidence from the insurance industry
SSRN Electronic Journal·2025Open Access
Following the crowd? Peer influence on voluntary bank audits
Contemporary Accounting Research·2024· 2 cited
Reliance on External Assurance in Regulatory Monitoring
The Accounting Review·2023· 6 citedOpen Access
Quality control rigidity and audit outcomes
SSRN Electronic Journal·2023Open Access
Reliance on External Assurance in Regulatory Monitoring
SSRN Electronic Journal·2023· 3 citedOpen Access
Auditor Scrutiny and Bank Loan Portfolio Composition
SSRN Electronic Journal·2023· 1 citedOpen Access
Moving Towards Consensus: An Examination of Trends in Investment Fair Values
SSRN Electronic Journal·2023Open Access
Audit Partner Tenure and Accounting Estimates
SSRN Electronic Journal·2022· 7 citedOpen Access
The Effect of the Paycheck Protection Program and Financial Reporting Standards on Bank Risk-Taking
Management Science·2021· 21 cited
The Role of Audit Firms in Spreading Depositor Contagion
The Accounting Review·2021· 1 citedOpen Access
Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry
Journal of Accounting and Economics·2021· 45 cited
Are Auditors Rewarded for Low Audit Quality? The Case of Auditor Lenience in the Insurance Industry
SSRN Electronic Journal·2021Open Access
Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?
Journal of Accounting Research·2020· 76 cited
Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?
SSRN Electronic Journal·2020· 3 citedOpen Access
Reliance on Third Party Verification in Bank Supervision
SSRN Electronic Journal·2019· 8 citedOpen Access

Frequent Co-authors

Matthew Ege(7), Allison Nicoletti(5), Chris E. Hogan(4), Yadav Gopalan(4), Joseph H. Schroeder(4), Andy Imdieke(3), Andrew J. Imdieke(3), Sarah E. Stein(2), Hailey Ballew(1), Matthew J. Beck(1), Nathan G. Lundstrom(1), Matthew J. Beck(1), Jennifer McCallen(1), A. Nicole Skinner(1)