Portrait Photo

Stephen K Asare

KPMG Professor in Accounting

University of Florida
Warrington College of Business
Fisher School of Accounting
Gerson Hall 319
PO Box 117166
Gainesville, FL 32611

(352) 273-0209
Email

Biography

Professor Asare teaches attestation and financial reporting in the undergraduate and graduate curriculum. His research focuses on improving auditors’ diagnostic reasoning and detecting white collar crime.

Editorial Boards: Co-Editor Journal of Accounting Literature, 1998 - Present; Editorial Review and Advisory Board, The Accounting Review, 1994 - 1997; Auditing: A Journal of Practice and Theory, 1996 - present.

Honors and Grants: J. Michael Cook Award for Teaching Innovation and Excellence, 2003; University of Florida FSOA Undergraduate Teacher of the Year, 1999; J. Michael Cook Award for Teaching Innovation and Excellence, 1997; KMPG Peat Marwick Faculty Fellow, 1994 - 1997; University of Florida College of Business Undergraduate Teacher of the Year, 1993; KMPG Peat Marwick Research Fellow, 1992 - 1994; KMPG Peat Marwick Research Opportunities in Auditing Grant, 1990 and 1991; AICPA Dissertation Grant, 1988.

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

Ghana’s New Region Creation Doctrine: The Jurisprudence of No Jurisdiction and the Faux Economics of Balkanization
Journal: African Journal of International and Comparative Law
Accepted Year: 2019
Authors: Stephen Asare


The Effect of a Prompt to Adopt the Prudent Official's Perspective on Auditors' Judgments of the Severity of Control Deficiencies
Journal: Auditing A Journal of Practice & Theory
Accepted Year: 2019
Authors: Stephen Asare, Arnie Wright


Inconsequential Declarations of Unconstitutionality and Unconstitutional Consequential Orders
Journal: Journal of African Law
Accepted Year: 2019
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
Published 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 Negangard, 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