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Stefanie Tate

UMass Lowell Associate Professor Stefanie Tate
Stefanie L. TateAssociate Professor & MSA coordinator

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

Publications

  • Reinstein, A., Tate, S.L. (2016) "Auditors’ and Management’s New Approach Regarding the Going Concern Assessment," The CPA Journal 86:2 pp. 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 pp. 75-80
  • Tate, S.L., Feng, N.C. (2013) "PERCEIVED QUALITY AUDITORS IN THE NONPROFIT SECTOR: EVIDENCE FROM REQUEST FOR PROPOSAL CHOICES," MUSTANG JOURNAL OF ACCOUNTING AND FINANCE VOLUME 4 (2013) pp. 65
  • Grein, B.M., Tate, S.L. (2011) "Monitoring by Auditors: The Case of Public Housing Authorities," Accounting Review 86:4 pp. 1289-1319
  • Tate, S.L., Grein, B.M. (2009) "That's the Way the Cookie Crumbles: An Attribute Sampling Application," Accounting Education 18:2 pp. 159-181
  • Tate, S.L. (2007) "Auditor change and auditor choice in nonprofit organizations," Auditing: A Journal of Practice & Theory 26:1 pp. 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 pp. 395-409

Presentations

  • 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

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.