معرفی
Nathaniel Stephens serves as Dean and Professor of Accounting in the Faculty of Business & Government at Brigham Young University-Hawaii. Previously, he was Associate Professor with tenure at Utah State University where he also served as Director of the Master of Accounting program. Dr. Stephens earned his Ph.D. in Management with an Accounting Emphasis from the University of Arizona in 2008.
- Ph.D. in Management (Accounting Emphasis, Finance minor), University of Arizona (2008)
- Master of Accountancy, Brigham Young University (2004)
- Bachelor of Science in Accounting, Brigham Young University (2003)
- Associate of Arts, Weber State University (2001)
Dr. Stephens' research focuses on the external auditor's role in capital markets, audit firm competition and quality, internal controls over financial reporting, and accounting education. His work examines how audit quality impacts financial reporting and how auditors respond to regulatory requirements and market pressures. He has published extensively in top accounting journals including Review of Accounting Studies, Auditing: A Journal of Practice & Theory, and Accounting Horizons.
His recent publications show a growing interest in technology's impact on auditing, as evidenced by his 2023 paper on ChatGPT's ability to answer accounting assessment questions. His research spans both theoretical frameworks examining audit market structures and practical case studies addressing real-world auditing challenges.
- Notable Contribution to the Literature | American Accounting Association AIS Section
- Graduate Mentor of the Year (2021, 2018)
- Faculty Advisor of the Year (2017)
- Researcher of the Year (2016, 2011)
- Teacher of the Year (2013)
- Best Paper Awards in Accounting Horizons (2012) and Issues in Accounting Education (2012)
- PwC INQuires Grant Recipient (2009)
- Deloitte Foundation Doctoral Fellow (2007)
As Dean of the Faculty of Business & Government, Dr. Stephens oversees academic programs and faculty development. He has received multiple teaching and mentoring awards, reflecting his commitment to student development. His professional service includes committee leadership roles within the American Accounting Association and journal review activities. Dr. Stephens also maintains professional connections through his CPA certification (currently inactive status) and continues to contribute to accounting practice through case development and professional education materials.
