Nate Newton

Carl DeSantis Associate Professor of Business Administration
Nate Newton
514 RBA
Academic Specialty

Ph.D., Accounting, Texas A&M University
Master of Accountancy, Brigham Young University
B.S. Accounting, Brigham Young University

Areas of Expertise

Auditor competition
Audit quality

Dr. Nate Newton is the Carl DeSantis Associate Professor of Business Administration in the Department of Accounting at Florida State University's College of Business. He teaches introduction to auditing and a doctoral seminar in auditing research, and his research interests focus on the conduct and outcomes of audits. 

Newton earned his bachelor's and master's degrees in accounting from Brigham Young University and his Ph.D. in accounting from Texas A&M University. Prior to his doctoral studies, he worked for KPMG as an auditor. He regularly draws on his experiences as a CPA in his research and teaching.

Selected Published Research

Ai, X., C. Lin, and N. J. Newton. 2023. The value of auditor verification amid economic uncertainty: International evidence from small businesses. Auditing: A Journal of Practice & Theory, forthcoming.

Christensen, B. E., N. J. Newton, and M. S. Wilkins. 2022. The PCAOB inspection process: A client-level analysis of a large firm's experience. Auditing: A Journal of Practice and Theory, 41 (4): 33-56.

Christensen, B. E., N. J. Newton, and M. S. Wilkins. 2021. How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits. Accounting, Organizations, and Society, 92: 101225.

Christensen, B. E., N. J. Newton, and M. S. Wilkins. 2021. Archival evidence on the audit process: Determinants and consequences of interim effort. Contemporary Accounting Research, 38 (2): 942-973.

Christensen, B. E., N. G. Lundstrom, and N. J. Newton. 2021. Does the disclosure of PCAOB inspection findings increase audit firms’ litigation exposure? The Accounting Review, 96 (3): 191-219.

Lamoreaux, P. T., L. M. Mauler, and N. J. Newton. 2020. Audit regulation and cost of equity capital: Evidence from the PCAOB’s international inspection regime. Contemporary Accounting Research, 37 (4): 2438-2471.

Francis, J. R., S. S. Neuman, and N. J. Newton. 2019. Do auditor-provided tax services affect analysts’ forecasts? Contemporary Accounting Research 36 (4): 2263-2694.

Newton, N. J. 2019. When analysts speak, do auditors listen? Auditing: A Journal of Practice & Theory 38 (1): 221-245.

Albrecht, A., E. Mauldin, and N. J. Newton. 2018. Do auditors recognize the potential dark side of executives’ accounting competence? The Accounting Review 93(6): 1-28.

Bentley-Goode, K. A., N. J. Newton, and A. M. Thompson. 2017. Business strategy, internal control over financial reporting, and audit reporting quality. Auditing: A Journal of Practice & Theory 36(4): 49-69.

Wolfe, C. J., B. C. Fitzgerald, and N. J. Newton. 2017. The effect of partition dependence on assessing accounting estimates. Auditing: A Journal of Practice & Theory 36(3): 185-197.

Newton, N. J., J. S. Persellin, D. Wang, and M. S. Wilkins. 2016. Internal control opinion shopping and audit market competition. The Accounting Review 91(2): 603-623.

Newton, N. J., D. Wang, and M. S. Wilkins. 2013. Does a lack of choice lead to lower quality? Evidence from auditor competition and client restatements. Auditing: A Journal of Practice and Theory 32(3): 31-67.

Honors and Awards
  • Contemporary Accounting Research, Outstanding Reviewer (2022)
  • Florida State University, College of Business, Outstanding Junior Faculty Research Award (2021)
  • Auditing: A Journal of Practice and Theory, Award for Outstanding Reviewer Performance (2021)
  • University of Missouri, Trulaske College of Business, O’Brien Excellence in Teaching Award (2016)