Sarah E. Stein Virginia Polytechnic Institute and State University Pamplin College of Business 3102 Pamplin Hall Blacksburg, VA
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1 Sarah E. Stein Virginia Polytechnic Institute and State University Pamplin College of Business 3102 Pamplin Hall Blacksburg, VA ACADEMIC EMPLOYMENT Virginia Polytechnic Institute and State University (Virginia Tech) Assistant Professor 2013 present EDUCATION University of Missouri, Columbia, MO May 2013 Ph.D. in Accounting Truman State University, Kirksville, MO May 2003 Master of Accountancy Truman State University, Kirksville, MO May 2002 Bachelor of Science, Accounting PROFESSIONAL EXPERIENCE AND CERTIFICATION Deloitte & Touche, LLP Audit & Enterprise Risk Services Manager Denver, CO ( ) Senior Denver, CO ( ) Staff St. Louis, MO and Denver, CO ( ) Certified Public Accountant (CPA), State of Colorado 2004 to present ACADEMIC RESEARCH Publication Bills, K. L., D. C. Jeter, and S. E. Stein Auditor industry specialization and evidence of cost efficiencies in homogenous industries. The Accounting Review 90 (5): Practitioner Publication Doxey, M., M. Geiger, K. Hackenbrack, and S. E. Stein Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No , supplemental request for comment: Rules to require disclosure of certain audit participants on a new PCAOB form. Current Issues in Auditing (forthcoming). Available at: Stein Page 1 January 2016
2 Working Papers Stein, S. E Do industry specialist auditors enforce more conservative recognition of longlived asset impairments? Lauck, J. R., J. R. Rakestraw, and S. E. Stein Do auditors respond to unique characteristics of individual executives? Evidence from audit pricing decisions. Available at: Gunn, J. L., I. K. Khurana, and S. E. Stein The timing of asset impairments during the financial crisis. Barton, F. J., M. Shepardson, and S. E. Stein The role of task-specific experience when auditing complex estimates: Evidence from goodwill impairments. Stein, S. E Do auditors affect firms investment efficiency? Works in Process Audit firm membership in independent associations, alliances, and networks (with K. Bills and C. Hayne) Product market similarity and auditor choice (with K. Bills and M. Cobabe) Research Presentations Do Industry Specialist Auditors Enforce More Conservative Recognition of Long-Lived Asset Impairments? 2015: AAA SE Regional Meeting, Asheville, NC 2014: AAA Auditing Section Meeting, San Antonio, TX 2013: AAA Annual Meeting, Anaheim, CA 2012: Virginia Tech, Blacksburg, VA; University of Missouri, Columbia, MO Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries 2013: KU Leuven, Leuven, Belgium *; International Symposium on Audit Research, Sydney, Australia *; AAA Annual Meeting, Anaheim, CA * Do Auditors Respond to Unique Characteristics of Individual Executives? Evidence from Audit Pricing Decisions 2015: AAA Auditing Section Meeting, Miami, FL *; International Symposium on Audit Research, Boston, MA 2014: AAA Annual Meeting, Atlanta, GA *; Virginia Tech, Blacksburg, VA * The Timing of Asset Impairments during the Financial Crisis 2014: AAA FARS Section Meeting, Houston, TX *; EAA Annual Congress, Tallinn, Estonia *; AAA Annual Meeting, Atlanta, GA 2013: Virginia Tech, Blacksburg, VA The Role of Task-Specific Experience when Auditing Complex Estimates: Evidence from Goodwill Impairments 2015: University of Massachusetts, Amherst, MA * Stein Page 2 January 2016
3 Do Auditors Affect Firms Investment Efficiency? 2012: Bond University, Australia * 2011: University of Arizona, Tucson, AZ *; AAA Annual Meeting, Denver, CO; AAA Auditing Section Meeting, Albuquerque, NM * 2010: University of Kansas, Lawrence, KS The Continued Shift in the Audit Market: An Examination of Second Tier Audit Firms in the Post-SOX Period 2012: AAA Auditing Section Meeting, Savannah, GA * Presentation by co-author TEACHING EXPERIENCE Published Teaching Cases Popova, V., and S. E. Stein Trading Styles, Inc.: An analysis of the going concern assessment. Issues in Accounting Education (forthcoming). Available at: Fay, R. G., and S. E. Stein Teaching students about audit reports: An interactive approach. Current Issues in Auditing (conditional acceptance). Courses Taught Virginia Tech: Fall 2013 Financial Statement Auditing (ACIS 4414) Two sections 5.70 / 6.00 Spring 2014 Auditing, Governance & Ethics (ACIS 3414) Two sections 5.65 / 6.00 Fall 2014 Financial Statement Auditing (ACIS 4414) Three sections 5.59 / 6.00 Fall 2015 Financial Statement Auditing (ACIS 4414) Three sections 5.73 / 6.00 University of Missouri: Spring 2012 Auditing Theory and Practice I Fall 2012 Accounting I Truman State University: Fall 2002 Introduction to Financial Accounting Spring 2003 Introduction to Financial Accounting CONFERENCES ATTENDED 2016: AAA Auditing Section Meeting, Scottsdale, AZ 2015: Economic Conference on Auditing and Capital Markets (PCAOB/JAR), Washington, D.C. Grant Thornton Audit Leadership Conference, Dallas, TX AAA Annual Meeting, Chicago, IL Stein Page 3 January 2016
4 KPMG National Faculty Symposium, Philadelphia, PA International Symposium on Audit Research (ISAR), Boston, MA Virginia Accounting Research Conference (VARC), Charlottesville, VA AAA SE Regional Meeting, Asheville, NC AAA Trueblood Seminar for Professors, Dallas, TX AAA Auditing Section Meeting, Miami, FL 2014: Economic Conference on Auditing and Capital Markets (PCAOB/JAR), Washington D.C. KPMG National Faculty Symposium, New York City, NY Virginia Accounting Research Conference (VARC), Charlottesville, VA AAA Annual Meeting, Atlanta, GA AAA Trueblood Seminar for Professors, Dallas, TX AAA Auditing Section Meeting, San Antonio, TX New Faculty Consortium, Leesburg, VA 2013: AAA Annual Meeting, Anaheim, CA AAA Auditing Section Meeting, New Orleans, LA 2012: AAA Annual Meeting, Washington D.C. AAA Auditing Section Meeting, Savannah, GA 2011: AAA Annual Meeting, Denver, CO AAA/Deloitte/J. Michael Cook Doctoral Consortium, Lake Tahoe, CA AAA Financial and Reporting Section Meeting, Tampa, FL 2010: AAA Annual Meeting, San Francisco, CA AAA Auditing Section Meeting, San Diego, CA SERVICE ACTIVITIES Co-Chair, AAA Deloitte Trueblood Seminar for Professors: 2015/2016 Planning Committee, AAA Deloitte Trueblood Seminar for Professors: 2014/2015 Committee Member, AAA Auditing Section Auditing Standards Committee: 2015/2016 Discussant, AAA Auditing Section Meeting: 2016, 2015, 2013, 2012 Discussant, AAA Annual Meeting: 2014, 2013, 2012, 2011 Reviewer, AAA Auditing Section Meeting: 2016, 2015, 2014, 2013, 2012, 2011 Reviewer, AAA FARS Section Meeting, 2014 Reviewer, AAA Annual Meeting: 2016, 2015, 2014, 2013, 2012 Reviewer, AAA SE Regional Meeting: 2015 Preparer and Reviewer of Research Paper Summaries for the Research Database Project, AAA Auditing Section, 2011 Ad Hoc Journal Reviewer, Accounting Horizons, 2015 Ad Hoc Journal Reviewer, Auditing: A Journal of Practice & Theory, 2013 Ad Hoc Journal Reviewer, Research in Accounting Regulation, 2010 Stein Page 4 January 2016
5 PhD dissertation committees: Christine Gimbar (2015) Joe Rakestraw (2015) Mark Sheldon (2016) Pamplin College of Business committee assignments: Assurance of Learning (AoL) committee (2015/2016) COMPETITIVE GRANTS AND AWARDS Deloitte Foundation Doctoral Fellowship in Accounting (2011) AAA/Deloitte/J. Michael Cook Doctoral Consortium (2011) Earl R. Wilson Doctoral Scholarship (2011) University of Missouri School of Accountancy Advisory Board Scholarship (2012) Stein Page 5 January 2016
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