Portrait Photo

Stephen K Asare

KPMG Professor in Accounting
University of Florida,
Warrington College of Business
Fisher School of Accounting
PO Box 117166 Gainesville FL 32611
Gerson Hall 319
(352) 273-0209

Education

JD - (Cum Laude) University of Florida, 2006
PhD - University of Arizona, 1988
MBA - Baylor University, 1985
BSc - (First Class Honors) University of Ghana, 1982

Research Areas

Attestation, Financial Reporting, Corporate Governance, Law
Auditors' role in reporting on a company's going concern status
Accepted Year: 2012
Authors: Devin Williams Stephen Asare
'Equity Analysts' Reaction to Type of Control Deficiency and Likelihood threshold in Adverse Control Reports
Published Year: 2008
Authors: S. Asare

The Impact of the Sign and Source of Performance Feedback on Auditors' Technical and Ethical Judgments
Published Year: 2008
Authors: S. Asare

The Impact of Investors' Status on Their Evaluation of Positive and Negative, Past and Future Information
Published Year: 2007
Authors: S. Asare

Accounting for Judiciary Performance in an Emerging Democracy Lessons from Ghana
Published Year: 2006
Authors: Stephen Asare

The Effects of Client Risk and Preparer Competence on Workpaper Review Effectiveness
Published Year: 2006
Authors: Stephen Asare

The Impact of a Prior Audit Program and Risk Checklists on the Planning of Fraud detection Procedures
Published Year: 2002
Authors: Stephen Asare

The Impact of a Prior Audit Program and Risk Checklists on the Planning of Fraud detection Procedures
Published Year: 2002
Authors: Stephen Asare

The Impact of a Prior Audit Program and Risk Checklists on the Planning of Fraud detection Procedures
Published Year: 2002
Authors: Stephen Asare

The Interdependence of Hypothesis Generation and Information Search on Diagnostic Reasoning
Published Year: 1998
Authors: Stephen Asare

The Interdependence of Hypothesis Generation and Information Search on Diagnostic Reasoning
Published Year: 1998
Authors: Stephen Asare

The Effect of Accountability and Time Budget Pressure on Auditors' Hypothesis Testing Strategy and Diagnostic Accuracy
Published Year: 1997
Authors: Stephen Asare

Multiple Hypotheses Representation and Revision in Auditing
Published Year: 1995
Authors: Stephen Asare

The Effect of Hypothesis Generation and Information Search on Performance in Conducting Analytical Procedures
Published Year: 1995
Authors: Stephen Asare

Client Acceptance and Continuation Decisions
Published Year: 1994
Authors: K. Hackenbrack R. Knechel S. Asare

Client Acceptance and Continuation Decisions
Published Year: 1994
Authors: Stephen Asare

Normative and Substantive Expertise in Multiple Hypotheses Evaluation
Published Year: 1994
Authors: Stephen Asare

The Effect of Hypothesis Generation and Information Search on Performance in Conducting Analytical Procedures
Published Year: 1994
Authors: Stephen Asare

Empirical Evidence on Auditors' Determination and Use of the Substantial Doubt Criterion in SAS 59
Published Year: 1993
Authors: Stephen Asare

Multiple Hypotheses Evaluation in Auditing
Published Year: 1993
Authors: Stephen Asare

Termination of Information Search in Auditing
Published Year: 1992
Authors: Stephen Asare

Termination of Information Search in Auditing
Published Year: 1992
Authors: Stephen Asare

The Auditor's Going Concern Opinion Decision: Interaction of Task Variables And the Sequential Processing of Evidence
Published Year: 1990
Authors: Stephen Asare
The Joint Role of Auditors' and Auditees' Incentives and Disincentives in the Resolution of Detected Misstatements
Journal: Auditing A Journal of Practice & Theory
Accepted Year: 2018
Authors: Stephen Asare Joost Buuren Barbara Majoor

Field Evidence about Auditors' Experiences in Consulting with Forensic Specialists
Journal: Behavioral Research in Accounting
Published Year: 2018
Authors: Stephen Asare Arnie Wright

The occurrence and awareness of a misstatement effect in auditors' internal control severity judgments
Journal: International Journal of Auditing
Published Year: 2017
Authors: Stephen Asare B. Maijoor A Wright

Inferring Remediation and Operational Risk from Material Weakness Disclosures
Journal: Behavioral Research in Accounting
Published Year: 2017
Authors: Arnie Wright Stephen Asare

Challenges Facing Auditors in Detecting Financial Statement Fraud: Insights from Fraud Examinations
Journal: Journal of Forensic and Investigative Accounting
Published Year: 2015
Authors: Arnie Wright Mark Zimbelman Stephen Asare

Striking a Balance Between The Administration Of Justice And Free Speech During The Live Broadcast of a Presidential Election Petition
Journal: African Journal of International and Comparative Law
Published Year: 2015
Authors: Stephen Asare

Auditors' Internal Control Over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions
Journal: Auditing A Journal of Practice & Theory
Published Year: 2013
Authors: B Fitzgerald L Graham J Joe E Nerengard Stephen Asare

Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements
Journal: Accounting Horizons
Published Year: 2012
Authors: A Wright Stephen Asare

The Effect of Change in the Reporting Threshold and Type of Control Deficiency on Equity Analysts' Evaluation of the Reliability of Future Financial Statements
Journal: Auditing A Journal of Practice & Theory
Published Year: 2012
Authors: A Wright Stephen Asare

The Effect of Type of Internal Control Report on Users' Confidence in the Accompanying Financial Statement Audit Report
Journal: Contemporary Accounting Research
Published Year: 2012
Authors: A. Wright S. Asare

Amending the Constitution of Ghana: Is the Imperial President Trespassing?
Journal: African Journal of International and Comparative Law
Published Year: 2010
Authors: H. Prempeh S. Asare

The Impact of Competing Goals, Experience, and Litigation Consciousness on Auditors' Judgments
Journal: International Journal of Auditing
Published Year: 2010
Authors: A. Cianci G. Tsakumis S. Asare

The Effect of Goals on Auditors' Judgments and their Perceptions of and Conformity to other Auditors' Judgments
Journal: Managerial Auditing Journal
Published Year: 2009
Authors: A. Cianci S. Asare

Internal Auditors' Evaluation of Fraud Factors in Planning an Audit: The Importance of Audit Committee Quality and Management Incentives
Journal: International Journal of Auditing
Published Year: 2008
Authors: R. Davidson A. Gramling S. Asare

The Effect of a Justification Memo and Hypothesis Set Quality on the Review Process
Journal: Behavioral Research in Accounting
Published Year: 2008
Authors: A. Wright S. Asare

Identifying and Evaluating Audit Issues: The Case of Vitalogistics
Journal: Issues in Accounting Education
Published Year: 2007
Authors: A. Wright S. Asare

The Effects of Client and Preparer Risk Factors on Workpaper Review Effectiveness
Journal: Behavioral Research in Accounting
Published Year: 2007
Authors: C. Haynes G. Jenkins S. Asare

The Sarbanes-Oxley Act: Legal Implications and Research Opportunities
Journal: Research in Accounting Regulation
Published Year: 2007
Authors: L. Cunningham A. Wright S. Asare

Accounting for Judiciary Performance in an Emerging Democracy Lessons from Ghana
Journal: University of Botswana Law Journal
Published Year: 2006
Authors: Stephen Asare

Plain Meaning v Purposive Interpretation: Ghana's Jurisprudence at a Crossroad
Journal: University of Botswana Law Journal
Published Year: 2006
Authors: S. Asare

The Effect of Non-audit Services on Client Risk, Acceptance and Staffing Decisions
Journal: Journal of Accounting and Public Policy
Published Year: 2005
Authors: J. Cohen G. Trompeter S. Asare

The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting
Journal: Contemporary Accounting Research
Published Year: 2004
Authors: A. Wright S. Asare

A Note on the Interdependence between Hypothesis Generation and Information Search in Conducting Analytical Procedures
Journal: Contemporary Accounting Research
Published Year: 2003
Authors: A. Wright S. Asare

The Public Officer as a Fiduciary and the Law on Causing Financial Loss to the Ghanaian State
Journal: Critical Perspectives on Accounting
Published Year: 2003
Authors: H. Prempeh S. Asare

CVS / Pharmacy Growth Strategies in the Retail Drug Industry
Journal: Cases in Strategic-Systems Auditing
Published Year: 2002
Authors: R. McGowan G. Trompeter A. Wright S. Asare

Design Considerations for Research on Analytical Procedures
Journal: International Journal of Auditing
Published Year: 2001
Authors: A. Wright S. Asare

The Effect of Accountability and Time Budgets on Auditors' Testing Strategies
Journal: Contemporary Accounting Research
Published Year: 2000
Authors: A. Wright G. Trompeter S. Asare

Going Concern Assumption and the Auditor
Journal: The Blackwell Encyclopedic Dictionary of Accounting
Published Year: 1998
Authors: W. Messier S. Asare

The Audit Review Process: Are Two Heads better Than One?
Journal: The Auditor's Report
Published Year: 1998
Authors: S. Asare

Utilizing Analytical Procedures as Substantive Evidence: The Impact of a Client Explanation on Hypothesis Testing
Journal: Advances in Accounting Behavioral Research
Published Year: 1998
Authors: A. Wright S. Wright S. Asare

Evaluation of Competing Hypotheses in Auditing
Journal: Auditing A Journal of Practice & Theory
Published Year: 1997
Authors: A. Wright S. Asare

Hypothesis Revision Strategies in Conducting Analytical Procedures
Journal: Accounting, Organisations and Society
Published Year: 1997
Authors: A. Wright S. Asare

The Effects of Familiarity with the Preparer and Task complexity on the Effectiveness of the Audit Review Process
Journal: Accounting Review
Published Year: 1996
Authors: L McDaniel S. Asare

Expectation of Errors in Unaudited Book Values: The Effect of Control Procedures and Financial Condition
Journal: Auditing A Journal of Practice & Theory
Published Year: 1995
Authors: R. Davidson S. Asare

Normative and Substantive Expertise in Multiple Hypotheses Evaluation
Journal: Organizational Behavior and Human Decision Processes
Published Year: 1995
Authors: A. Wright S. Asare

Screening of Clients by Audit Firms
Journal: Decision Making in the Working Place: A Unified Perspective
Published Year: 1995
Authors: S. Asare

Termination of Information Evaluation in Auditing
Journal: Journal of Behavioral Decision Making
Published Year: 1995
Authors: R. Knechel S. Asare

The Auditor's Going Concern Opinion Decision: Interaction of Task Variables And the Sequential Processing of Evidence
Journal: Accounting Review
Published Year: 1992
Authors: S. Asare

A Review of Audit Research Using The Belief-Adjustment Model
Journal: Auditing A Journal of Practice & Theory
Published Year: 1991
Authors: W. Messier S. Asare

Auditor's Going Concern Opinion Decision: A Review and Implications for Future Research
Journal: Journal of Accounting Literature
Published Year: 1990
Authors: S. Asare
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