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
- 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.