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Steven M. Glover
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Journal Articles

How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research

Steven M. Glover, James C. Hansen, Timothy A. Seidel
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2022) 41 (1): 143–173.
https://doi.org/10.2308/AJPT-19-014
Published: 01 February 2022
View article titled, How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research
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Includes: Supplementary data
Journal Articles

Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy

Steven M. Glover, Mark H. Taylor, Yi-Jing Wu
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2017) 36 (1): 63–84.
https://doi.org/10.2308/ajpt-51514
Published: 01 February 2017
View article titled, Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy
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Journal Articles

Between a Rock and a Hard Place: A Path Forward for Using Substantive Analytical Procedures in Auditing Large P&L Accounts: Commentary and Analysis

Steven M. Glover, Douglas F. Prawitt, Michael S. Drake
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2015) 34 (3): 161–179.
https://doi.org/10.2308/ajpt-50978
Published: 01 August 2015
View article titled, Between a Rock and a Hard Place: A Path Forward for Using Substantive Analytical Procedures in Auditing Large P&L Accounts: Commentary and Analysis
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Journal Articles

Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?

Brant E. Christensen, Steven M. Glover, Christopher J. Wolfe
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2014) 33 (4): 71–93.
https://doi.org/10.2308/ajpt-50793
Published: 01 November 2014
View article titled, Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?
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Journal Articles

Field Data on Accounting Error Rates and Audit Sampling

Michael Durney, Randal J. Elder, Steven M. Glover
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2014) 33 (2): 79–110.
https://doi.org/10.2308/ajpt-50669
Published: 01 May 2014
View article titled, Field Data on Accounting Error Rates and Audit Sampling
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Journal Articles

Audit Sampling Research: A Synthesis and Implications for Future Research

Randal J. Elder, Abraham D. Akresh, Steven M. Glover, Julia L. Higgs, Jonathan Liljegren
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 99–129.
https://doi.org/10.2308/ajpt-50394
Published: 01 May 2013
View article titled, Audit Sampling Research: A Synthesis and Implications for Future Research
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Journal Articles

Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance

Brant E. Christensen, Steven M. Glover, David A. Wood
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 127–146.
https://doi.org/10.2308/ajpt-10191
Published: 01 February 2012
View article titled, Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance
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Journal Articles

The Association between Financial Reporting Risk and Audit Fees before and after the Historic Events Surrounding SOX

Shannon L. Charles, Steven M. Glover, Nathan Y. Sharp
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2010) 29 (1): 15–39.
https://doi.org/10.2308/aud.2010.29.1.15
Published: 01 May 2010
View article titled, The Association between Financial Reporting Risk and Audit Fees before and after the Historic Events Surrounding SOX
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Journal Articles

Why Do Auditors Over‐Rely on Weak Analytical Procedures? The Role of Outcome and Precision

Steven M. Glover, Professor, Douglas F. Prawitt, Professor, T. Jeffrey Wilks, Professor
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2005) 24 (s-1): 197–220.
https://doi.org/10.2308/aud.2005.24.s-1.197
Published: 01 December 2005
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Journal Articles

REPLY TO DISCUSSION OF Why Do Auditors Over‐Rely on Weak Analytical Procedures? The Role of Outcome and Precision

Steven M. Glover, Professor, Douglas F. Prawitt, Professor, T. Jeffrey Wilks, Assistant Professor
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2005) 24 (s-1): 229–232.
https://doi.org/10.2308/aud.2005.24.s-1.229
Published: 01 December 2005
View article titled, REPLY TO DISCUSSION OF Why Do Auditors Over‐Rely on Weak Analytical Procedures? The Role of Outcome and Precision
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Journal Articles

A Test of Changes in Auditors' Fraud‐Related Planning Judgments since the Issuance of SAS No. 82

Steven M. Glover, Associate Professor, Douglas F. Prawitt, Associate Professor, Joseph J. Schultz, Jr., Professor, Mark F. Zimbelman, Assistant Professor
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2003) 22 (2): 237–251.
https://doi.org/10.2308/aud.2003.22.2.237
Published: 01 September 2003
View article titled, A Test of Changes in Auditors' Fraud‐Related Planning Judgments since the Issuance of SAS No. 82
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Journal Articles

Analytical Procedures and Audit‐Planning Decisions

Steven M. Glover, Assistant Professor, James Jiambalvo, Professor, Jane Kennedy, Associate Professor
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2000) 19 (2): 27–45.
https://doi.org/10.2308/aud.2000.19.2.27
Published: 01 September 2000
View article titled, Analytical Procedures and Audit‐Planning Decisions
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Journal Articles

Error Projection and Uncertainty in the Evaluation of Aggregate Error

David Burgstahler, Professor, Steven M. Glover, Assistant Professor, James Jiambalvo, Professor
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2000) 19 (1): 79–99.
https://doi.org/10.2308/aud.2000.19.1.79
Published: 01 March 2000
View article titled, Error Projection and Uncertainty in the Evaluation of Aggregate Error
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