Stephens, Nate

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Nate Stephens Faculty Website
SSRN Website

Individual Accounting Research Ranking

Other school's where individual has experience (type of experience): Weber State University (Undergrad student)

Contact Information

  • Email:
  • Phone Number: 435-797-8016
  • Address: School of Accountancy, 3540 Old Main Hill, Logan, UT 84332-3540


Research Interests

  • Audit Firm Competition
  • Audits and disclosure of internal controls over financial reporting
  • Corporate governance, particularly the audit committee and internal auditors, impact on reporting quality
  • The role of auditors in capital markets
  • Audit quality and auditor industry specialization
  • Accounting Education

Group Affiliations

  • American Accounting Association and Auditing Section
  • Certified Public Accountant (CPA, Colorado)


Refereed Publications

  • Bills, Kenneth L. and N. M. Stephens. 2015. Spatial Competition at the Intersection of the Large and Small Audit Firm Markets. Forthcoming at Auditing: A Journal of Practice & Theory.
  • Blau, B., T. J. Brough, J. L. Smith, and N. M. Stephens. 2013. An Examination of Short-Selling Activity Surrounding Auditor Changes. Journal of Accounting, Auditing & Finance 28(4): 348-368.
  • Kitching, K., M. Pevzner, and N. M. Stephens. 2013. Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the COSO request for comments on Internal Control over External Financial Reporting: Compendium of Approaches and Examples. Current Issues in Auditing 7(1): C30-C33.
  • Shuman, F. D., C. J. Skousen, and N. M. Stephens. 2013. Initial Reaction to the FASB Accounting Standards Codification. Today's CPA 40(4): 23-25.
  • Peaden, D., and N. M. Stephens. 2012. Old Main Manufacturing: The case of unrecorded sales discounts. Issues in Accounting Education 28(1): 173-179.
  • Hermanson, Dana R., J. L. Smith, and N. M. Stephens. 2012. How Effective are Organizations' Internal Controls? Insights into Specific Internal Control Elements. Current Issues in Auditing 6(1): A31-A50.
  • Stephens, N. M. 2010. External auditor characteristics and internal control reporting under SOX section 302. Managerial Auditing Journal 26(2):114-129.
  • Malagueno, R., C. Albrecht, C. Ainge, and N. M. Stephens 2010. Accounting and Corruption: A Cross-Country Analysis. Journal of Money Laundering Control 13 (4):372-393.

Published Conference Proceedings and Discussion Papers

  • Malagueno, R., C. Albrecht, C. Ainge, and N. M. Stephens. 2009. Accounting and Corruption: A Cross-Country Analysis. Proceedings of the Mountain Plains Management Conference (October, 2009).


  • Associate Professor
    • Utah State University--Current
      • Accounting 6510: Financial Auditing
      • Accounting 4510: Auditing Principles and Techniques
      • Accounting 2010: Survey of Accounting 1
      • Accounting 2020: Survey of Accounting 2
  • Assistant Professor
    • Utah State University--July 2008-June 2014
  • Instructor
    • The University of Arizona--August 2004 to May 2008
      • Accounting 200: Intro to Financial Accounting, Summer 2005, Winter 2005, Winter 2006
      • Accounting 210: Intro to Managerial Accounting, 2 sections Summer 2006
    • Brigham Young University-Salt Lake Center
      • Accounting 210: Principles of Accounting, Winter 2004
  • Skills Assessment Instructor
    • The University of Arizona, October 2006-May 2008

Awards and Honors

  • School of Accountancy Teacher of the Year, Utah State University, 2013
  • Best Paper Award, Accounting Horizons, 2012
  • Best Paper Award, Issues in Accounting Education, 2012
  • School of Accountancy Researcher of the Year, Utah State University, 2011
  • Best Paper Award, Mountain Plains Management Conference
  • PwC INQuires Research Grant
  • Deloitte Foundation Doctoral Fellowship


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