Steve Glover

Steve Glover

Associate Dean, K. Fred Skousen Professor,
Accountancy, School of
Associate Dean,
Deans Office
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Office: 730C TNRB
Phone: (801) 422-6080
Email: glover@byu.edu

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, Edition 1, Volume 36, Issue 1, Pages 63-84, American Accounting Association, 2017.    
  • "Understanding Audit Quality: Insights from Audit Professoinals and Investors", Contemporary Accounting Research, Edition 4, Volume 33, Issue 4, Pages 1648-1684, Wiley, 2016.    
  • "Behind the Numbers: Insights into Large Audit Firm Sampling Approaches", Accounting Horizons, Edition 1, Volume 29, Issue 1, Pages 61-81, American Accounting Association, 2015.    
  • "Enhancing Auditor Professional Skeptism: The Professional Skepticism Continuum", Current Issues in Auditing, Edition 2, Volume 8, Issue 2, American Accounting Association, 2015.    
  • "Insights into Large Audit Firm Sampling Approaches", Current Issues in Auditing, Edition 2, 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, Edition 3, 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, Edition 4, Volume 33, Issue 4, American Accounting Association, 2014.    
  • "Field Data on Accounting Error Rates and Audit Sampling", Auditing: A Journal of Practice and Theory, Edition 2, 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 Edition 1, Volume 7, Issue 1, Pages 36-42, 2013.    
  • "Auditing and Assurance Services: A Systematic Approach", Edition 9th, Issue 9th, Pages 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, Edition 1, 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, Edition 3, Volume 27, Issue 3, Pages 647-670, American Accounting Association, 2012.    
  • "Auditing Cases: An Interactive Learning Approach", Edition 5th, Issue 5th, Pages 396, Pearson Prentice Hall, Upper Saddle River, New Jersey, 2011.    
  • "Elevating Professional Judgment in Auditing: The KPMG Professional Judgment Framework", Pages 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, Edition 1, 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, Edition Oct. 2009, 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, Edition Oct. 2009, 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, Edition 2, 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, Edition 1, Volume 25, Issue 1, Pages 193-213, 2008.    
  • "Internal audit sourcing arrangement and the external auditor's reliance decision", Contemporary Accounting Research, Edition 1, 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, Edition 3, Volume 21, Issue 3, Pages 195-218, 2006.    
  • "An Introduction to Corporate Governance and the SEC", An Introduction to Corporate Governance and the SEC, Pages 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, Pages 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
  • Director — Director of the School of Accountancy 2012 - 2013

Certificates and Licenses

  • Certified Public Accountant State of Utah

BYU Citizenship

  • Associate Dean July, 2013
  • 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
  • The Accounting Review Editorial Review Board Member 2008 - 2013
  • American Accounting Assoication--Auditing Section Officer (specify in Other) August, 2009 - August, 2012

Presentations

  • Audit Quality Indicators - Auditing Section of the AAA - American Accounting Association Annual Meeting - 2016
  • Incorporating Professional Skepticism into the Auditing Standards - American Institute of CPAs - Spring Meeting of the AICPA Auditing Standards Board (ASB) - 2016
  • Insights into the Challenges of Auditing in a Global Environment - Center for Audit Quality - American Accounting Association Annual Meeting - 2016
  • Nurturing Professional SKepticism to Support High-Quality Audits - - International Corporate Governance Network - 2016
  • Professional Skepticism - Baruch College, Zicklin Center for Corporate Integrity - Ensuring Integrity: The 11th Annual Audit Conference - 2016
  • Professional Skepticism: Who is Skeptical about Skepticism? - American Institute of Certified Public Accountants - AICPA National Advanced Accounting and Auditing Symposium - 2016
  • Mind the Gap: Factors Contributing to Purported Deficiencies in Auditing Complex Estimates Beyond Auditor Performance - Contemporary Accounting Research Conference - 2015 CAR Conference - 2015
  • The Effect of Deadline Imposed Time Pressure on Audit Quality - Auditing Section of the American Accounting Association - 2015 AAA Mid-Year Auditing Section Meeting - 2015
  • Continuous Cycle of Improvement: How the Profession Is Enhancing Audit Quality - Deloitte and University of Kansas - 2014 Deloitte Foundation University of Kansas Auditing Symposium - 2014
  • Do Critical Audit Matter Paragraphs Change Nonprofessional Investor’s Decisions to Invest? - Melbourne University - University Research Workshop - 2014
  • Do Critical Audit Matter Paragraphs Change Nonprofessional Investor’s Decisions to Invest? - University of New South Wales - Research Workshop - 2014
  • Mind the Gap: Factors Contributing to Purported Deficiencies in Auditing Complex Estimates Beyond Auditor Performance - Deloitte and the University of Kansas - 2014 Deloitte Foundation University of Kansas Auditing Symposium - 2014
  • How Timely Academic Research Can Impact the Profession - American Accounting Association - Annual Meeting - 2013
  • How Timely Academic Research Can Impact the Profession - American Accounting Association - Annual Meeting - 2013
  • Elevating Professional Judgment: The KPMG Professional Judgment Initiative - American Accounting Association - American Accounting Association Annual Conference - 2011
  • Measurement Uncertainty in Financial Reporting - United States Securities and Exchange Commission - US SEC Roundtable of the Financial Reporting Series - 2011
  • The Lowdown on AICPA's New Single Audit Sampling Guidance - American Institute of Certified Public Accountants - AICPA National Governmental Accounting and Auditing Update Conference - 2010
  • Audit Sampling in a Single Audit Environment - American Institute of Certified Public Accountants - Not-for-Profit Industry Conference - 2009