معرفی
Stephen Rowe serves as an Associate Professor in the Accounting Department at the Walton College of Business, University of Arkansas. With extensive industry experience including nine years at KPMG culminating as Audit Manager, he maintains an active CPA license in Washington State while teaching intermediate accounting at graduate and undergraduate levels. His scholarly work focuses on auditing and financial reporting, published in premier journals including The Accounting Review and Review of Accounting Studies.
Rowe holds a PhD from the University of Illinois at Urbana-Champaign, a Master's degree from Loyola University Chicago, and a Bachelor's degree from Covenant College. His educational journey bridges rigorous academic training with practical industry experience, informing his teaching approach that emphasizes conceptual understanding through real-world case studies.
Research interests span auditing quality, financial reporting practices, and capital market interactions. Recent investigations examine index fund ownership effects, auditor switching dynamics, and media influence on audit markets. His methodological toolkit combines traditional econometric analysis with machine learning techniques, particularly evident in predictive models for auditor behavior. Rowe's work consistently addresses regulatory concerns while exploring market-driven phenomena in accounting ecosystems.
Analysis of his publication trajectory reveals increasing focus on market-based audit quality indicators, with growing emphasis on passive investing impacts and regulatory compliance mechanisms. The 2021-2025 period shows heightened attention to technological disruption (machine learning applications) and non-traditional monitoring forces (media scrutiny, index fund activism) within audit markets.
Professional recognition includes multiple teaching awards and extensive litigation support consulting engagements. Rowe leverages his expertise as a founding member and CFO of White River Capital Advisors LLC (2020-present), providing expert witness services that connect academic research with real-world accounting disputes. His industry background enables practical translation of complex accounting concepts for diverse audiences.
Rowe maintains active engagement with professional practice through ongoing litigation consulting since 2016 and continuous CPA licensure. His balanced commitment to academic rigor and professional relevance exemplifies the practitioner-scholar model, with research directly addressing contemporary challenges in financial reporting and auditing ecosystems.
