Sarah Stuber

Associate Professor, James Benjamin Department of Accounting; PwC Professorship in Accounting
Contact Areas of Expertise Auditing

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.

Education

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

Publications

Audit Partner Tenure and Accounting Estimates
Gopalan, Y., A.J. Imdieke, J.H. Schroeder, and S.B. Stuber. 2026. Audit Partner Tenure and Accounting Estimates. Forthcoming at Management Science.
Following the Crowd? Peer Influence on Voluntary Bank Audits
Beck, M.J., N. Lundstrom, and S.B. Stuber. 2024. Following the Crowd? Peer Influence on Voluntary Bank Audits. Contemporary Accounting Research 41 (2): 914-943.
Reliance on External Assurance in Regulatory Monitoring
Gopalan, Y., A.J. Imdieke, J.H. Schroeder, and S.B. Stuber. 2024. Reliance on External Assurance in Regulatory Monitoring. The Accounting Review 99 (3): 201-224.
The effect of the Paycheck Protection Program and financial reporting standards on Bank Risk-Taking
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
The role of audit firms in spreading depositor contagion
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
Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry
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
Do PCAOB inspections improve the accuracy of accounting estimates?
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

Research Interests

Auditing

Quality of accounting estimates

Audit quality

Financial institutions