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Steven E. Salterio

Steven E. Salterio

D-Index & Metrics

Business and Management

D-Index
38
Citations
8999
World Ranking
1830
National Ranking
80

Economics and Finance

D-Index
38
Citations
8984
World Ranking
2508
National Ranking
65

Overview

Steven E. Salterio is affiliated with Queen's University in Canada and has contributed extensively to the field of Business, Management, and Accounting, with a primary focus on Accounting. Their research encompasses subfields such as Accounting, Management Information Systems, Public Administration, Strategy and Management, and Gender Studies.

Their work covers several key topics including Auditing, Earnings Management, Governance; Corporate Finance and Governance; Accounting and Organizational Management; Accounting Education and Careers; Public Policy and Administration Research; Corporate Social Responsibility Reporting; and Gender Diversity and Inequality.

Salterio's publication record includes contributions to a range of academic venues, notably:

  • SSRN Electronic Journal
  • Journal of Business Ethics
  • Accounting Organizations and Society
  • Contemporary Accounting Research
  • Journal of Contemporary Accounting & Economics

Recent papers by Salterio demonstrate engagement with diverse research questions. These include:

  • "Communication is a two-way street: Analyzing practices undertaken to systematically transfer audit research knowledge to policymakers," 2021, Accounting Organizations and Society
  • "Accounting for the Unaccountable - Perspectives on the Economic Effects of the Coronavirus 19 Pandemic," 2020, SSRN Electronic Journal
  • "The Effect of Gender on Investors' Judgments and Decision-Making," 2021, Journal of Business Ethics (coauthored by Yi Luo)
  • "Evidence-Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer," 2022, Contemporary Accounting Research (coauthored by Kris Hoang)
  • "Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence," 2023, Journal of Contemporary Accounting & Economics (coauthored by Daehyun Kim)

Frequent coauthors with whom Salterio has collaborated include:

  • Yi Luo
  • Kris Hoang
  • Constance Adamson
  • Daehyun Kim
  • Michael J. Marin

Best Publications

  • The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures

    Marlys Gascho Lipe;Steven E. Salterio

  • The Effects of Corporate Governance Experience and Financial‐Reporting and Audit Knowledge on Audit Committee Members' Judgments

    F. Todd DeZoort;Steven E. Salterio

  • The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience

    Mark S. Beasley;Steven E. Salterio

  • Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting

    Michael Gibbins;Steven Salterio;Alan Webb

  • The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment

    Theresa Libby;Steven E. Salterio;Alan Webb

  • A note on the judgmental effects of the balanced scorecard's information organization

    Marlys Gascho Lipe;Steven Salterio

  • Auditing: Assurance and Risk

    W. Robert Knechel;Steven E. Salterio

  • “Doing Good Field Research”: Assessing the Quality of Audit Field Research

    Bertrand Malsch;Steven E. Salterio

  • Auditor–client management relationships and roles in negotiating financial reporting

    Susan McCracken;Steven E. Salterio;Michael Gibbins

  • The persuasiveness of audit evidence: The case of accounting policy decisions☆

    S. Salterio;L. Koonce

  • The Chief Financial Officer's Perspective on Auditor-Client Negotiations*

    Michael Gibbins;Susan A. McCracken;Steve E. Salterio

  • Evidence about Auditor-Client Management Negotiation Concerning Client's Financial Reporting

    Michael Gibbins;Alan Webb;Steven Salterio

  • Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting*

    Hai Lu;Gordon Richardson;Steven Salterio

  • Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls

    Michael Gibbins;Susan A. McCracken;Steven E. Salterio

  • The construction of auditability: MBA rankings and assurance in practice

    Clinton Free;Steven E. Salterio;Teri Shearer

  • Fifteen years in the trenches: Auditor–client negotiations exposed and explored

    Steven E. Salterio

  • The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship

    Michael Gibbins;Susan McCracken;Steven E. Salterio

  • Error management in audit firms: Error climate, type, and originator

    Anna Gold;Ulfert Gronewold;Steven E. Salterio

  • Reporting Self-Made Errors: The Impact of Organizational Error-Management Climate and Error Type

    Ulfert Gronewold;Anna Gold;Steven E. Salterio

  • The effects of precedents and client position on auditors' financial accounting policy judgment☆

    Steven Salterio

  • Doing Good Field Research: Assessing the Quality of Audit Field Research

    Bertrand Malsch;Steven Salterio

Frequent Co-Authors

W. Robert Knechel
W. Robert Knechel University of Florida
Gordon D. Richardson
Gordon D. Richardson University of Toronto
Lisa Koonce
Lisa Koonce The University of Texas at Austin

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