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Sarah Stuber

Associate Professor
PwC Professorship in Accounting
James Benjamin Department of Accounting

Education

Doctor of Philosophy, Accounting, Michigan State University
Master of Professional Accountancy, Clemson University
Bachelor of Science, Accounting; Minor, Spanish, Clemson University
Bachelor of Science, Finance, Clemson University

Research Interest

Auditing, quality of accounting estimates, audit quality, financial institutions

Biography

Sarah Stuber’s research interests include the quality of accounting estimates and audit market incentives, with a focus on the banking and insurance industries. Her work has been published in top journals including Journal of Accounting Research, Journal of Accounting and Economics, The Accounting Review, Management Science, Review of Accounting Studies, and Contemporary Accounting Research. She is a recipient of the Edward P. Swanson Accounting Research Excellence award and excellence in reviewing awards from The Accounting Review and Auditing: A Journal of Practice and Theory. She was named a Montague-Center for Teaching Excellence Scholar and a Mays Business School Emerging Scholar.

Sarah earned her PhD from Michigan State University in 2019 and previously worked for a CPA firm, serving public and private financial institution clients in North Carolina and North Dakota. She holds a CPA license in the state of North Dakota.

Research Publications

Beck, M.J., N. Lundstrom, and S.B. Stuber. 2024. Following the Crowd? Peer Influence on Voluntary Bank Audits. Contemporary Accounting Research. Forthcoming.

Gopalan, Y., A.J. Imdieke, J.H. Schroeder, and S.B. Stuber. 2024. Reliance on External Assurance in Regulatory Monitoring. The Accounting Review. Forthcoming.

Ballew, H., Nicoletti, A., & Stuber, S. B. (2022). The effect of the Paycheck Protection Program and financial reporting standards on Bank Risk-Taking. Management Science, 68(3), 2363–2371. https://doi.org/10.1287/mnsc.2021.4223

Beck, M. J., Nicoletti, A., & Stuber, S. B. (2021). The role of audit firms in spreading depositor contagion. The Accounting Review, 97(4), 51–73. https://doi.org/10.2308/tar-2018-0381

Ege, M., & Stuber, S. B. (2022). Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry. Journal of Accounting and Economics, 73(1), 101424. https://doi.org/10.1016/j.jacceco.2021.101424

Stuber, S. B., & Hogan, C. E. (2020). Do PCAOB inspections improve the accuracy of accounting estimates? Journal of Accounting Research, 59(1), 331–370. https://doi.org/10.1111/1475-679x.12339

Ege, M.S., A.J. Imdieke, and S.B. Stuber. 2025. The use of client-engaged specialists to support opportunistic estimates: Evidence from the insurance industry. Forthcoming. Review of Accounting Studies. https://doi.org/10.1007/s11142-025-09910-7

Hogan, C.E., S.E. Stein, and S.B. Stuber. 2025. Moving Towards Consensus: An Examination of Trends in Investment Fair Values. Forthcoming. Review of Accounting Studies. https://doi.org/10.1007/s11142-025-09911-6

Ege, M.S., A. Nicoletti, and S.B. Stuber. 2025. Auditor Scrutiny and Bank Loan Portfolio Composition. The Accounting Review 100 (4): 221-248. https://doi.org/10.2308/TAR-2023-0690