Stefanie Tate

Research Interests

Auditing, Non-Profit, Audit Quality, Restatements

Audit quality measures in the non-profit sector, audit quality in international markets, internal controls in the non-profit sector

Education

• Ph D: Accounting, (2001), Eli Broad Graduate School of Management, Michigan State University - East Lansing, MI
  Dissertation/Thesis Title: Differences Across Audit Firm Types in Assessments of Non-Profit Organizations' Federal Compliance
• BS: Accounting, (1990), Wake Forest University - Winston-Salem, NC

Selected Publications

• Dong, . (University of South Florida), Tate, S.L., Xu, . (University of New Hampshire) (2020). Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 404. Accounting Horizons, 34(3) 87-112.
• Reinstein, A., Churyk, N.T., Tate, S.L. (2018). Analyzing pedagogical approaches used in second auditing courses. Advances in Accounting.
• Harris, E., Tate, S.L., Zimmerman, A. (2018). Does Hiring a Local Industry Specialist Auditor Matter to Nonprofit Organizations?
• Tate, S.L., Reinstein, A. (Wayne State University), Churyk, N. (Northern Illinois University) (2017). The impact of online education on accounting recruiting (September 2017: pp. 13). The CPA Journal
• Reinstein, A., Tate, S.L. (2016). Auditors’ and Management’s New Approach Regarding the Going Concern Assessment. The CPA Journal, 86(2) 50-53.
• Irani, A.J., Tate, S.L., Xu, L. (2015). Restatements: Do They Affect Auditor Reputation for Quality? Accounting Horizons.
• Reinstein, A., Abdolmohammadi, M., Tate, S., Miller, C. (2014). Auditors’ and governmental financial officers’ views on expanding the Sarbanes-Oxley Act provisions to state and local governments. Advances in Accounting, 30(1) 75-80.
• Tate, S.L., Feng, N.C. (2013). Perceived Quality Auditors in the Non-profit Sector: Evidence from Request for Proposal Choices. MUSTANG JOURNAL OF ACCOUNTING AND FINANCE VOLUME 4 (2013), 65.
• Grein, B.M., Tate, S.L. (2011). Monitoring by Auditors: The Case of Public Housing Authorities. Accounting Review, 86(4) 1289-1319.
• Tate, S.L., Grein, B.M. (2009). That's the Way the Cookie Crumbles: An Attribute Sampling Application. Accounting Education, 18(2) 159-181.
• Tate, S.L. (2007). Auditor change and auditor choice in nonprofit organizations. Auditing: A Journal of Practice & Theory, 26(1) 47–70.
• Tate, S.L., Bame-Aldred, C.W., Krebs, R., Suwandee, A. (2006). The Small Fraud Paradigm: An Examination of Situational Factors that Influence the Non-Reporting of Payment Errors. Journal of Forensic Accounting, 7(2) 395-409.

Selected Presentations

• Benefits to Nonprofits of Having Auditors with Public Company Auditing Experience - Invited research talk, April 2025 - SUNY Binghamton
• Identifying Quality Auditors in the Non-Profit Setting: A New Methodology (Feng, N. and Tate, S.) - American Accounting Association 2012 Annual Meeting, August 2012 - Washington, D.C.
• Restatements: Do They Affect Auditor Reputation for Quality? (Irani, A., Tate, S., and Xu, L.) - American Accounting Association 2012 Annual Meeting, August 2012 - Washington, D.C.
• Restatements: Do They Affect Auditor Reputation for Quality? (Irani, A., Tate, S., and Xu, L.) - International Symposium on Audit Research, June 2012 - Tokyo, Japan
• Identifying Quality Auditors in the Non-Profit Setting: A New Methodology (Feng, N. and Tate, S.) - American Accounting Association Government and Nonprofit Section Mid-Year Conference, March 2012 - San Diego, CA
• Identifying Quality Auditors in the Non-Profit Setting: A New Methodology (Feng, N., and Tate, S.) - American Accounting Association Auditing Section Mid-Year Conference, Roundtable Discussion, January 2012 - Savannah, GA.
• Identifying Quality Auditors in the Non-Profit Setting: A New Methodology (Feng, N., and Tate, S.) - American Accounting Association Northeast Regional Meeting, October 2011 - White Plains, NY
• Are Higher Risk Audits Priced Accordingly: Evidence from Audits of Public Housing Authorities (Tate, S., and Grein, B.) - American Accounting Association 2011 Annual Meeting, August 2011 - Denver, CO
• Are Higher Risk Audits Priced Accordingly: Evidence from Audits of Public Housing Authorities (Tate, S., and Grein, B.) - American Accounting Association Auditing Section Mid-Year Conference, Roundtable Discussion, January 2011 - Albuquerque, NM
• Are Higher Risk Audits Priced Accordingly: Evidence from Audits of Public Housing Authorities (Tate, S., and Grein, B.) - American Accounting Association Northeast Regional Meeting, October 2010 - Burlington, VT
• Monitoring by Auditors: Case of Public Housing Authorities (Tate, S., and Grein, B.) - American Accounting Association Government and Nonprofit Section Mid-Year Conference, March 2009 - Arlington, VA
• Using Pre-Audit Financial Data: Does it Affect Our Conclusions? The Case of Audit Fees and Discretionary Accruals (Tate, S., and Grein, B.) - American Accounting Association Government and Nonprofit Section Mid-Year Conference, March 2009 - Arlington, VA
• Monitoring by Auditors: Case of Public Housing Authorities (Tate, S., and Grein, B.) - American Accounting Association Auditing Section Mid-Year Conference, Roundtable Discussion, January 2009 - St. Petersburg, FL
• Monitoring by Auditors: Case of Public Housing Authorities (Tate, S., and Grein, B.) - American Accounting Association Northeast Regional Meeting, April 2007 - Hartford, CT
• Auditor Change and Auditor Choice in Non-Profit Organizations - American Accounting Association 2006 Annual Meeting, August 2006 - Washington, D.C.
• That's the Way the Cookie Crumbles: An Attribute Sampling Application (Tate, S., and Grein, B.) - American Accounting Association 2006 Annual Meeting, August 2006 - Washington, D.C.
• Auditor Change and Auditor Choice in Non-Profit Organizations - American Accounting Association Northeast Regional Meeting, April 2006 - Portsmouth, NH
• Master of Science in Accounting Best Practices (panel participant) - American Accounting Association Northeast Regional Meeting, April 2006 - Portsmouth, NH
• That's the Way the Cookie Crumbles: An Attribute Sampling Application (Tate, S., and Grein, B.) - American Accounting Association Northeast Regional Meeting, April 2006 - Portsmouth, NH
• Auditor Change and Auditor Choice in Non-Profit Organizations - American Accounting Association Auditing Section Mid-Year Conference, Roundtable Discussion, January 2006 - Los Angeles, CA
• That's the Way the Cookie Crumbles: An Attribute Sampling Application (Tate, S., and Grein, B.) - American Accounting Association Auditing Section Mid-Year Conference, Roundtable Discussion, January 2006 - Los Angeles, CA
• The Small Fraud Paradigm: An Examination of Situational Factors that Influence the Non-Reporting of Payment Errors (Tate, S., Bame-Aldred, C., Krebs, R., and Suwandee, A.) - American Accounting Association Northeast Regional Meeting, April 2005 - Tarrytown, NY
• Fraudulent Behavior in Everyday Life: The Influence of Audits (Tate, S., Bame-Aldred, C., Krebs, R., and Suwandee, A.), December 2003 - Durham, NH
• Differences in Non-Profit Organization Financial Statement and Compliance Audit Assessments Between Brand Name and Non-Brand Name Auditors - American Accounting Association 2002 Annual Meeting, August 2002 - San Antonio, TX
• Differences in Non-Profit Organization Financial Statement and Compliance Audit Assessments Between Brand Name and Non-Brand Name Auditors - International Symposium on Audit Research, July 2002 - Sydney, Australia

Selected Contracts, Fellowships, Grants and Sponsored Research

• Providence College School of Business Summer Research Grant (2011), Grant - Providence College School of Business
  Tate, S.
• Faculty Development Grant (2003), Grant - University of New Hampshire
  Tate, S.
• New Faculty Seed Grant (2003), Grant - Washington State University
  Tate, S.

Research Currently in Progress

• Audit Firm Turnover Effects on Audit Quality

  This study explores the effects of changes in audit firm personnel on public company audit quality
  Tate, S.L., Dong, . (University of South Florida), Xu, . (University of New Hampshire)

• Harmonize: Effects on Student Discussion Board Participation

  This study examines the effects on student engagement in online courses of different discussion board technology.
  Tate, S.L., Dong, . (University of South Florida)

• The Role of Audit Partners' Experience Breadth in Nonprofit Organizations

  This study examines the effects of "straddling" (auditing both public companies and nonprofit organizations) on the straddling audit partner, and on the partners' nonprofit organization clients. Specifically, we consider the effects on internal controls and operational efficiency of the nonprofit organization.
  Tate, S.L., Boland, . (University of Wisconsin - Milwaukee), Zimmerman, . (Florida State University), Cather, . (Florida State University)

• Weathering the Storm: The Influence of Weather on Financial Reporting and Audit Quality

  We investigate whether unexpected unpleasant weather influences financial reporting and audit quality (FRAQ). Using a publicly available National Oceanic and Atmospheric Administration (NOAA) weather dataset, we measure the days of unexpected unpleasant weather (cloud cover, wind, and precipitation) during the audit period and show unexpected unpleasant weather is associated with a reduction in FRAQ as evidenced by a higher likelihood of misstatements. Additional analyses suggest that mood (formally positive affect) is an intervening variable between unpleasant weather and FRAQ. We also show better company culture, higher employee satisfaction, and a more highly educated workforce can mitigate the negative effects of unexpected unpleasant weather.
  Tate, S.L. (Co-Principal), Rossetti, C. (Co-Principal) (SUNY Binghamton)