Head shot of Steve Glover

Steve Glover (On Leave)

K. Fred Skousen Professor,
Accountancy, School of
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Education

  • PHD, BUSINESS, UNIV OF WASHINGTON, 1994

Group Affiliations

  • American Accounting Association — 1994
  • American Institute of Certified Public Accountants — 1990

Selected Publications

  • "Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy", Auditing: A Journal of Practice and Theory, Volume 36, Issue 1, Pages 63-84, American Accounting Association, 2017
  • "Understanding Audit Quality: Insights from Audit Professionals and Investors", Contemporary Accounting Research, Volume 33, Issue 4, Pages 1648-1684, Wiley, 2016
  • "Behind the Numbers: Insights into Large Audit Firm Sampling Approaches", Accounting Horizons, Volume 29, Issue 1, Pages 61-81, American Accounting Association, 2015
  • "Enhancing Auditor Professional Skeptism: The Professional Skepticism Continuum", Current Issues in Auditing, Volume 8, Issue 2, American Accounting Association, 2015
  • "Insights into Large Audit Firm Sampling Approaches", Current Issues in Auditing, Volume 9, Issue 2, American Accounting Association, 2015
  • "Between a Rock and a Hard Place: A Path Forward for Using Substantive Analytical Procedures in Auditing Large P&L Accounts", Auditing: A Journal of Practice and Theory, Volume 34, Issue 3, American Accounting Association, 2015
  • "Do Critical Audit Matter Paragraphs Change Nonprofessional Investor’s Decisions to Invest?", Auditing: A Journal of Practice and Theory, Volume 33, Issue 4, American Accounting Association, 2014
  • "Field Data on Accounting Error Rates and Audit Sampling", Auditing: A Journal of Practice and Theory, Volume 33, Issue 2, American Accounting Association, 2014
  • "Audit Sampling Research: A Synthesis and Implications for Future Research", Auditing: A Journal of Practice and Theory, Volume 32, American Accounting Association, 2013
  • "Extreme estimation uncertainty and audit assurance", Current Issues in Auditing, Volume 7, Issue 1, Pages 36-42, 2013
  • "Extreme Estimation Uncertainty and Audit Assurance", Current Issues in Auditing, Volume 7, Issue 1, Pages 36-42, American Accounting Association, 2013
  • "Auditing and Assurance Services: A Systematic Approach", Issue 9th, Page 784, McGraw Hill, New York, New York, 2013
  • "Enhancing Auditor Professional Skepticism", Global Public Policy Committee, 2013
  • "Extreme estimation uncertainty in fair value estimates: Implications for audit assurance", Auditing: A Journal of Practice and Theory, Volume 31, Issue 1, Pages 127-146, American Accounting Association, 2012
  • "Publication benchmarking data based on faculty promoted at the top 75 US accounting research institutions", Issues in Accounting Education, Volume 27, Issue 3, Pages 647-670, American Accounting Association, 2012
  • "Auditing Cases: An Interactive Learning Approach", Issue 5th, Page 396, Pearson Prentice Hall, Upper Saddle River, New Jersey, 2011
  • "Elevating Professional Judgment in Auditing: The KPMG Professional Judgment Framework", Page 63, KPMG, 2011
  • "The Association Between Financial Reporting Risk, Audit Fees, and Non-Audit Fees Before and After the Historic Events Surrounding SOX", Auditing: A Journal of Practice and Theory, Volume 29, Issue 1, American Accounting Association, 2010
  • "Audit Sampling Considerations of Circular A-133 Compliance Audits", Chapter in the Audit Guide: Government Auditing Standards and Circular A-133 Audits, Issue Oct. 2009, AICPA, NY, NY, 2009
  • "Audit Sampling Considerations of Circular A-133 Compliance Audits", Audit Guide: Government Auditing Standards and Circular A-133 Audits, Issue Oct. 2009, AICPA, NY, NY, 2009
  • "Auditing Standards Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change", Accounting Horizons, Volume 23, Issue 2, American Accounting Association, 2009
  • "Component Materiality for Group Audits", Journal of Accountancy, Volume December, Pages 42-46, AICPA, NY, 2008
  • "Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision", Contemporary Accounting Research, Volume 25, Issue 1, Pages 193-213, 2008
  • "Internal audit sourcing arrangement and the external auditor's reliance decision", Contemporary Accounting Research, Volume 25, Issue 1, Pages 193-213, 2008
  • "Why Do Auditors Over-rely on Weak Analytical Procedures? The Role of Outcome and Precision", Auditing: A Journal of Practice and Theory, Volume 25, American Accounting Association, 2006
  • "Stock Recommendations as a Source of Bias in Earnings Forecasts", Behavioral Research in Accounting, Volume 18, AAA, 2006
  • "Publication records of faculty promoted at the top 75 accounting research programs", Issues in Accounting Education, Volume 21, Issue 3, Pages 195-218, 2006
  • "An Introduction to Corporate Governance and the SEC", An Introduction to Corporate Governance and the SEC, Page 198, South-Western, 2004
  • "Earnings Predictability and the Direction of Analysts' Earnings Forecast errors", The Accounting Review, Volume 78, American Accounting Association, 2003
  • "A Test of Changes in Auditors' Fraud-Related Planning Judgments Since the Issuance of SAS No. 82", Auditing: A Journal of Practice and Theory, Volume 22, Pages 237-251, 2003
  • "E-Business: Principles and Strategies for Accountants, 2nd Edition", E-Business: Principles and Strategies for Accountants, 2nd Edition, Page 181, Prentice Hall, Upper Saddle River, New Jersey, 2002
  • "The Association Between Trading Recommendations and Broker-Analysts' Earnings Expectations", The Journal of Accounting Research, Volume 40, 2002
  • "Error Projection and Uncertainty in the Evaluation of Aggregate Error", Auditing: A Journal of Practice and Theory, American Accounting Association, 2000
  • "Analytical Procedures and Audit Planning Decisions", Auditing: A Journal of Practice and Theory, Volume 19, American Accounting Association, 2000
  • "The Influence of Time Pressure and Accountability on Auditors Processing of Nondiagnostic Information", The Journal of Accounting Research, Volume 35, Pages 213-226, 1997

Experience

Other

  • PricewaterhouseCoopers, Director with National Office, Professional Development Leave, 2000–2002

Awards

  • Innovation in Auditing and Assurance Education Award, American Accounting Association, 2014
  • Best Paper Award, Issues in Accounting Education, American Accounting Association, 2013
  • Wildman/Deloitte Medal Award, American Accounting Association, 2013
  • 2 Research Grants, Center for Audit Quality, 2012
  • Outstanding Teacher Award, Marriott School, 2009
  • Best Paper Award, Issues in Accounting Education, American Accounting Association, 2006
  • Outstanding Researcher, Marriott School, 2004

Languages

  • Spanish

Administrative Assignments

  • Associate Dean — 2013–2019
  • Director — Director of the School of Accountancy — 2012–2013

Certificates and Licenses

  • Certified Public Accountant — State of Utah

BYU Citizenship

  • School of Accountancy — Program Chair/Coordinator — May 2012–July 2013
  • Professional Group Leader — Program Chair/Coordinator — 2003–2010
  • SOA Executive Committee — Committee/Council Member — 2003–2010
  • Faculty Advisory Committee — Committee/Council Member — 2008–2009
  • Faculty Library Council — Committee/Council Member — 2005–2008

Professional Citizenship

  • American institute of Certified Public Accountants, Auditing Standards Board, Board Member, October 2014–2018
  • The Accounting Review, Editorial Review Board Member, 2008–2013
  • American Accounting Assoication--Auditing Section, Officer (specify in Other), August 2009–August 2012