Nate Stephens

Associate Professor, MAcc Director and Advisor

Department(s):
  • Master of Accounting
  • School of Accountancy

Nate Stephens

Education

Ph.D., Accounting, The University of Arizona, 2008
MS, Accounting, Brigham Young University, 2004
BS, Accounting, Brigham Young University, 2003
AA, General Studies, Weber State University, 2001

Interactions

Advisor For:

MAcc

Biography

Nate Stephens is an Associate Professor in the School of Accounting in the Jon M. Huntsman School of Business at Utah State University where he has been recognized for the quality of both his research and teaching. He graduated in 2008 from the University of Arizona's Ph.D. program. Prior to his doctoral studies, Nate attended Brigham Young University where he earned his bachelor's and master's degrees in accounting. Nate’s research focuses on the auditor’s role in capital markets, the market for external audit services, audit pricing, and internal control over financial reporting. His research has been published in journals such as Auditing: A Journal of Practice & Theory; Accounting Horizons; Journal of Accounting, Auditing and Finance; Current Issues in Auditing; Issues in Accounting Education; and Managerial Auditing Journal. Outside of work, Nate enjoys fishing, camping, reading and spending time with his family. He is married to Kristie and they have five children.

News Articles

School of Accountancy Programs Ranked 34th and 37th by Public Accounting Report (The Huntsman Post - September 2013)

Journal Articles

Academic Journal

  • Bills, K.L, Stephens, N., (2016). Spatial Competition at the Intersection of the Large and Small Audit Firm Markets. Auditing: A Journal of Practice & Theory, 35:1, 23-45.
  • Warnick, B.J, Rodrigo, P., Albrecht, C., Stephens, N., (2014). Individual Scholar Productivity Rankings in Business Ethics Research. Innovar, 25:54, 183-198.
  • Blau, B.M, Brough, T.J, Smith, J.L, Stephens, N., (2013). An examination of short-selling activity surrounding auditor changes. Journal of Accounting, Auditing & Finance, 28:4, 348-368.
  • Kitching, K., Pevzner, M., Stephens, N., (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.
  • Peaden, D., Stephens, N., (2013). Old Main Manufacturing: The Case of Unrecorded Sales Discounts. Issues in Accounting Education, 28:1, 173-179.
  • Stephens, N., (2011). External Auditor Characteristics and Internal Control Reporting under SOX Section 302. Managerial Auditing Journal, 26:2, 114-129.
  • Pickerd, J., Stephens, N., Summers, S.L, Wood, D.A, (2011). Individual Accounting Faculty Research Rankings by Topical Area and Methodology. Issues in Accounting Education, 26:3, 471-505.
  • Stephens, N., Summers, S.L, Williams, B., Wood, D.A, (2011). Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates. Accounting Horizons, 25:1, 149-181.
  • Malagueno, R., Albrecht, C., Ainge, C., Stephens, N., (2010). Accounting and Corruption: A Cross-Country Analysis. Journal of Money Laundering Control, 13:4, 372-393.
  • Hansen, J., Stephens, N., Wood, D.A, (2009). Entity-Level Controls: The Internal Auditor's Assessment of Management Tone at the Top . Current Issues in Auditing, 3:1, 1-13.

Professional Journal

  • Shuman, F., Skousen, C., Stephens, N., (2013). Initial Reaction to the FASB Accounting Standards Codification. Today's CPA, 40:4, 23-25.
  • Hermanson, D.R, Smith, J.L, Stephens, N., (2012). How Effective Are Organizations’ Internal Controls? Insights into Specific Internal Control Elements. Current Issues in Auditing, 6:1, A31-A50.

Books

  • Stephens, N., Smith, J.L, Bleazard, G., (2014). Interactive Auditing Cases. MyEducator, LLC *
  • Stephens, N., Smith, J.L, Erickson, J., (2014). Introduction to Auditing and Assurance Services. MyEducator, LLC *

An asterisk (*) at the end of a publication indicates that it has not been peer-reviewed.

Teaching

ACCT 4510 - Auditing Principles and Techniques, Fall 2020
ACCT 6540 - Fraud Examination and Forensic Accounting, Fall 2020
ACCT 4510 - Auditing Principles and Techniques, Summer 2020
ACCT 6540 - Fraud Examination and Forensic Accounting, Summer 2020
ACCT 4510 - Auditing Principles and Techniques, Fall 2019
ACCT 6540 - Fraud Examination and Forensic Accounting, Fall 2019
ACCT 4510 - Auditing Principles and Techniques, Summer 2019
ACCT 4510 - Auditing Principles and Techniques, Spring 2019
ACCT 2010 - Financial Accounting Principles, Spring 2019
ACCT 2010 - Financial Accounting Principles, Spring 2019
ACCT 4510 - Auditing Principles and Techniques, Summer 2018
ACCT 2010 - Financial Accounting Principles, Spring 2018
ACCT 6510 - Financial Auditing, Spring 2018
ACCT 2010 - Financial Accounting Principles, Fall 2017
ACCT 6510 - Financial Auditing, Fall 2017
ACCT 4510 - Auditing Principles and Techniques, Summer 2017
ACCT 2010 - Financial Accounting Principles, Summer 2017
ACCT 4510 - Auditing Principles and Techniques, Spring 2017
ACCT 2010 - Financial Accounting Principles, Spring 2017
ACCT 4510 - Auditing Principles and Techniques, Summer 2016
ACCT 2010 - Financial Accounting Principles, Summer 2016
ACCT 4510 - Auditing Principles and Techniques, Spring 2015
ACCT 2010 - Financial Accounting Principles, Spring 2015
ACCT 6510 - Financial Auditing, Spring 2015
ACCT 4510 - Auditing Principles and Techniques, Summer 2014
ACCT 4510 - Auditing Principles and Techniques, Spring 2014
ACCT 6510 - Financial Auditing, Spring 2014
ACCT 2020 - Managerial Accounting Principles, Spring 2014
ACCT 4510 - Auditing Principles and Techniques, Summer 2013
ACCT 6510 - Financial Auditing, Spring 2013
ACCT 6510 - Financial Auditing, Fall 2012
ACCT 2020 - Managerial Accounting Principles, Fall 2012
ACCT 4510 - Auditing Principles and Techniques, Summer 2012
ACCT 4510 - Auditing Principles and Techniques, Spring 2012
ACCT 6510 - Financial Auditing, Spring 2012
ACCT 4510 - Auditing Principles and Techniques, Fall 2011
ACCT 6510 - Financial Auditing, Fall 2011
ACCT 4510 - AUDITING PRIN & TECH, Summer 2011
ACCT 4510 - AUDITING PRIN & TECH, Spring 2011
ACCT 4510 - AUDITING PRIN & TECH, Fall 2010
ACCT 2020 - MANAGERIAL ACCT PRINCIPLES, Fall 2010
ACCT 4510 - AUDITING PRIN & TECH, Summer 2010
ACCT 4510 - AUDITING PRIN & TECH, Spring 2010
ACCT 4510 - AUDITING PRIN & TECH, Fall 2009
ACCT 2020 - SURVEY OF ACCT II, Fall 2009
ACCT 2020 - SURVEY OF ACCT II, Summer 2009
ACCT 4510 - AUDITING PRIN & TECH, Spring 2009
BUS 4510 - AUDITING PRINCIPLES, Spring 2009
ACCT 2010 - SURVEY OF ACCT I, Spring 2009
ACCT 4510 - AUDITING PRIN & TECH, Fall 2008