Stephen Rau is the Frank V. and Ann Cahouet Professor, Accounting and Information Systems Division Chair at Duquesne University. Dr. Rau has taught Accounting Information Systems, Financial Accounting, Intermediate Accounting, and Managerial Accounting. Currently, he is developing an International Financial Reporting course for the new Masters of Accountancy program.
Rau, S, Nagle, B, (2007), "Do Investors Believe that the Sarbanes-Oxley CEO/CFO Certification Requirement is an Effective Deterrent? ", American Accounting Association ABO Research Conference
Saban, K, Rau, S, (2007), "Cyber-Security: Small Business", Department of Justice, $150,000
Saban, K, Mawhinney, J, Rau, S, (2008), " Virtual Manufacturing Network: Human Collaboration Tools", GOV-Air Force Office of Scientific Research (AFOSR), $374,912
Rau, S. (2009). Test-Enhanced Learning in an Accounting Setting. Academy of Accounting, Finance and Economics Annual Meeting, New Orleans, Louisiana.
Nagle, B., & Rau, S. (2010). The Role of Deterrence and Retribution in Restoring Investor Confidence. Journal Of Accounting, Ethics & Public Policy, 11(4), 551-578.
Dr. Rau's research interests include the financial impact and control issues associated with technology implementation, auditors' cognitive processes, ethical issues in accounting, and the impact of the Sarbanes-Oxley Act on investor confidence. One of his current projects examines management's role in computer security for small and medium sized entities. This study is the second phase of a two-part grant sponsored by the Department of Justice. His prior research has been published in several journals including the Accounting Review, Electronic Markets, Journal of Accounting, Ethics, and Public Policy, Journal of Accounting and Finance Research, Journal of Management Accounting Research and Teaching Business Ethics.