Hello Pero and Jubinell,

Excellent catch on the missing macro Jubinell! I wrote the code and completely missed the obvious. Here is the full code with the corrections.

Calling Macro
Sub Macro1()
  ListFilesInFolder Range("C3"), True
End Sub
List Files In Folder Macro
Sub ListFilesInFolder(ByVal SourceFolderName As String, ByVal IncludeSubfolders As Boolean)

  Dim FSO As Object
  Dim SourceFolder As Object
  Dim SubFolder As Object
  Dim FileItem As Object
  Dim R As Long
  
     Set FSO = CreateObject("Scripting.FileSystemObject")
     Set SourceFolder = FSO.GetFolder(SourceFolderName)
     
    'Find last row that has data
     R = Cells.Find("*", , xlValues, xlWhole, xlByRows, xlPrevious, False).Row
      
      'Display file properties in the next row in columns "J:O"
       For Each FileItem In SourceFolder.Files
         R = R + 1
         Cells(R, 10) = FileItem.Name
         Cells(R, 11) = FileItem.Path
         Cells(R, 12) = FileItem.Size
         Cells(R, 13) = FileItem.DateCreated
         Cells(R, 14) = FileItem.DateLastModified
         Cells(R, 15) = GetFileOwner(SourceFolder.Path, FileItem.Name)
       Next FileItem
       
       If IncludeSubfolders Then
         For Each SubFolder In SourceFolder.SubFolders
           ListFilesInFolder SubFolder.Path, True
         Next SubFolder
       End If
       
    Columns("J:O").AutoFit
  
    Set FileItem = Nothing
    Set SourceFolder = Nothing
    Set FSO = Nothing
    
    ActiveWorkbook.Saved = True
    
End Sub
Get File Owner Macro
Function GetFileOwner(ByVal FilePath As String, ByVal FileName As String)

  Dim objFolder As Object
  Dim objFolderItem As Object
  Dim objShell As Object

    FileName = StrConv(FileName, vbUnicode)
    FilePath = StrConv(FilePath, vbUnicode)

     Set objShell = CreateObject("Shell.Application")
     Set objFolder = objShell.Namespace(StrConv(FilePath, vbFromUnicode))
     
       If Not objFolder Is Nothing Then
         Set objFolderItem = objFolder.ParseName(StrConv(FileName, vbFromUnicode))
       End If
       
       If Not objFolderItem Is Nothing Then
         GetFileOwner = objFolder.GetDetailsOf(objFolderItem, 8)
       Else
         GetFileOwner = ""
       End If
       
     Set objShell = Nothing
     Set objFolder = Nothing
     Set objFolderItem = Nothing
     
End Function