Contact Information

Biography

Dr. Stephen Rau is an Associate Professor of Accounting at the Palumbo-Donahue School of Business.

His 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.

Education

  • Ph.D., Katz Graduate School of Business, University of Pittsburgh, 1997
  • M.B.A., Katz Graduate School of Business, University of Pittsburgh, 1988
  • B.S.B.A., Robert Morris University, 1986

School

Articles in Journals

Rau, S., Nagle, B., & Menk, K. B. (2019). CPA Exam Performance: The Effect of Graduate Education and Accounting Faculty Credentials. CPA Journal

Nagle, B., Menk, K. B., & Rau, S. (2018). Which Accounting Program Characteristics Contribute to CPA Exam Success? A Study of Institutional Factors and Graduate Education. Journal of Accounting Education, 45 , 20-31.  doi: 10.1016/j.jaccedu.2018.09.003.

Menk, K. B. (2017). Does Earning Graduate Degree Impact CPA Exam Performance? Academy of Business Research Journal, 1, 16.

Rau, S., Williams, V., Nagle, B., Kollar, R., Yurko, A., Yezen Kannan, Bryan Menk, and Bonnie Morris (2015). How one accounting department is preparing students for the updated CPA Exam. Extra Credit, The Newsletter for Accounting Educators.

Rau, S., Saban, K., & Klein, P. (2013). The State of E-Compliance Among U.S. Retailers. International Journal of E-Business Research, 9 (3), 60-74.

Rau, S., Nagle, B., & Wasieleski, D. (2012). The Impact of Ethical Tools on Aggressiveness in Financial Reporting. Business & Society Review, 117 (3).

Rau, S., & Nagle, B. (2010). The Role of Deterrence and Retribution in Restoring Investor Confidence. Journal of Accounting, Ethics & Public Policy, 11 (4), 551-578.

Rau, S. & Saban, K. (2007). Cyber-Security: Small Business, Department of Justice, $150,000

Rau, S., Saban, K, & Mawhinney, J. (2008), Virtual Manufacturing Network: Human Collaboration Tools, GOV-Air Force Office of Scientific Research (AFOSR), $374,912

Rau, S & Saban, K. (2005). The Functionality of the Internet as an Export Marketing Channel. International Journal of Electronic Commerce & Business Media, 15 (2), 128-135.

Rau, S. & Weber, J. (2004). Auditor Quality and Stage of Moral Reasoning. Journal of Accounting, Ethics & Public Policy, 4 (1).

Rau, S. & Nagle, B. (2004). Investor Confidence and the CEO/CFO Certification Requirement of Sarbanes-Oxley. Journal of Accounting, Ethics & Public Policy, 4 (2).

Rau, S. & Weber, J. (2004). The Impact of the Enron Mega-event on Auditors Moral Reasoning. Journal of Accounting and Finance Research, 12 (6).

Rau, S. & Weber, J. (2003). Can the Repeated Prisoner's Dilemma Game Be Used as a Tool to Enhance Moral Reasoning? Teaching Business Ethics, 7 (4).

Rau, S. (2003). The Impact of the Repeated Prisoner's Dilemma Game on Cooperative Behavior and Moral Reasoning. Journal of Accounting and Finance Research, 11 (1).

Rau, S. & Moser, D. (1999). Does Performing Other Audit Tasks Affect Going Concern Judgments? Accounting Review, 74 (4).

Rau, S., Evans, J. H., & Heiman-Hoffman, V. (1994). The Accountability Demand for Information. Journal of Management Accounting Research, 6.

Articles in Proceedings

Li, Y., Sui, S., Kannan, Y., & Rau, S. (2018). Revisiting Corporate Real Earnings Management and Subsequent Stock Price Crash Risk: Evidence from China. Academy of Business Research.

Menk, K. B., Nagle, B., & Rau, S. (2017). Does the Graduate Path to 150 Credit Hours Affect CPA Exam Performance? Academy of Business Research.

Menk, K. B., Nagle, B., & Rau, S. (2016). Does Earning a Graduate Degree Impact CPA Exam Performance? Academy of Business Research.

Paper Presentations

Li, Y., Sui, S., Kannan, Y., & Rau, S. (2018). Revisiting corporate real earnings management and subsequent stock price crash risk: Evidence from China. Academy of Business Research, New Orleans, Louisiana.

Menk, K. B., Nagle, B., & Rau, S. (2017, March). Does the Graduate Path to 150 Credit Hours Affect CPA Exam Performance? Academy of Business Research, New Orleans, Louisiana.


Menk, K. B., Nagle, B., & Rau, S. (2017, March). Does the Graduate Path to 150 Credit Hours Affect CPA Exam Performance? Academy of Business Research, New Orleans, Louisiana.

Menk, K. B., Nagle, B., & Rau, S. (2016). Does Earning a Graduate Degree Impact CPA Exam Performance? Academy of Business Research, New Orleans, Louisiana.

Rau, S., Kannan, Y., & Nagle, B. (2015). A Reexamination of Going Concern Opinions and the Self-Fulfilling Prophecy. Academy of Business Research, New Orleans, Louisiana.

Rau, S., Kannan, Y., & Nagle, B. (2014). Auditor Success Rates in Going Concern Situations and the Self-Fulfilling Prophecy. Academy of Business Research, New Orleans, Louisiana.

Rau, S. (2009). Test-Enhanced Learning in an Accounting Setting. Academy of Accounting, Finance and Economics Annual Meeting, New Orleans, Louisiana.

Rau, S. & Nagle, B. (2007, October). Do Investors Believe that the Sarbanes-Oxley CEO/CFOCertification Requirement is an Effective Deterrent? American Accounting Association ABO Research Conference, Philadelphia, Pennsylvania.

Rau, S. & Nagle, B. (2004). Is the Penalty Phase of Sarbanes-Oxley a Fair and Effective Deterrent? American Academy of Accounting and Finance Annual Meeting, New Orleans, Louisiana.

Rau, S. (2002). The Impact of the Repeated Prisoners Dilemma Game on Cooperative Behavior and Moral Reasoning. American Academy of Accounting and Finance Annual Meeting, New Orleans, Louisiana.

Rau, S. & Weber, J. (2000). Auditor Quality and Stage of Reasoning. International Business and Economics Research, Las Vegas, Nevada.

Chapters

Rau, S. & Saban, K. (2015). The State of E-Compliance for U.S. Retailers in Global Markets. In Lee, Encyclopedia of E-Commerce Development, Implementation, and Management.