Susan McCracken

Dr. Susan McCracken

Professor / Associate Dean, Academic

Accounting & Financial Management Services

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BIO

Dr. McCracken’s research focuses on the decision making process of auditors. Her work focuses on decisions and approaches to negotiation in an audit context. Although her auditor negotiation work began in the audit litigation context, her most recent and extensive work has centred on auditor client management negotiations that take place during the preparation and finalization of financial statements. This area of research has gained an increased importance given the recent accounting scandals, and thus, her work has been very useful in increasing understanding of the inner workings of the audit profession, and to suggest methods to improve the interpersonal aspects of the audit process. Dr. McCracken’s new line of research, which is in its early stages, stems directly from the high-profile corporate collapses (Enron, Worldcom) that have occurred over the past few years. This line of research will address calls from regulators and users to increase and improve the transparency of financial reporting such that the needs of financial statement users are met. Specifically, she is investigating what is transparency in accounting reporting and how to achieve it.

JOURNAL PUBLICATIONS

July 2021

Unrecognized Assets Created By Public-sector Investments In Health And Social Services

JOURNAL : JOURNAL OF PUBLIC BUDGETING ACCOUNTING & FINANCIAL MANAGEMENT

CONTRIBUTORS: Deborah Milinkovic, , , , , Christopher Longo, Susan McCracken
September 2018

External Auditors' Judgment And Decision Making: An Audit Process Task Analysis

JOURNAL : ACCOUNTING PERSPECTIVES

CONTRIBUTORS: Carolyn Mactavish, Susan McCracken, Regan n Schmidt
March 2017

Financial Reporting Interview-based Research: A Field Research Primer With An Illustrative Example

JOURNAL : BEHAVIORAL RESEARCH IN ACCOUNTING

CONTRIBUTORS: Staci a Kenno, Susan McCracken, Steven e Salterio
March 2015

Auditor Independence In Fact: Research, Regulatory, And Practice Implications Drawn From Experimental And Archival Research

JOURNAL : ACCOUNTING HORIZONS

CONTRIBUTORS: Bryan k Church, J gregory Jenkins, Susan McCracken, Pamela Roush, Jonathan d Stanley
December 2014

Understanding The Restatement Process

JOURNAL : ACCOUNTING PERSPECTIVES

CONTRIBUTORS: Janne Chung, Susan McCracken
December 2011

Auditor Rotation: The Pcaob Considers A New Direction

JOURNAL : CURRENT ISSUES IN AUDITING

CONTRIBUTORS: Pamela b Roush, Bryan k Church, J gregory Jenkins, Susan McCracken, Jonathan d Stanley
January 2011

Do Managers Intend To Use The Same Negotiation Strategies As Partners?

JOURNAL : BEHAVIORAL RESEARCH IN ACCOUNTING

CONTRIBUTORS: Susan McCracken, Steven e Salterio, Regan n Schmidt
November 2009

Experimental Tests Of Core Theory And The Coase Theorem: Inefficiency And Cycling

JOURNAL : THE JOURNAL OF LAW AND ECONOMICS

CONTRIBUTORS: Varouj a Aivazian, Jeffrey l Callen, Susan McCracken
July 2008

An Examination Of Auditor Choice Using Evidence From Andersen's Demise

JOURNAL : INTERNATIONAL JOURNAL OF AUDITING

CONTRIBUTORS: Kathryn Bewley, Janne Chung, Susan McCracken
May 2008

Auditor–client Management Relationships And Roles In Negotiating Financial Reporting

JOURNAL : ACCOUNTING ORGANIZATIONS AND SOCIETY

CONTRIBUTORS: Susan McCracken, Steven e Salterio, Michael Gibbins
March 2008

The Auditor's Reporting Model: A Literature Overview And Research Synthesis

JOURNAL : ACCOUNTING HORIZONS

CONTRIBUTORS: Bryan k Church, Shawn m Davis, Susan McCracken
June 2007

The Chief Financial Officer's Perspective On Auditor?client Negotiations*

JOURNAL : CONTEMPORARY ACCOUNTING RESEARCH

CONTRIBUTORS: Michael Gibbins, Susan McCracken, Steve e Salterio
December 2005

Negotiations Over Accounting Issues: The Congruency Of Audit Partner And Chief Financial Officer Recalls

JOURNAL : AUDITING A JOURNAL OF PRACTICE & THEORY

CONTRIBUTORS: Michael Gibbins, Susan McCracken, Steven e Salterio
January 2005

Negotiations Over Accounting Issues: The Congruency Of Audit Partner And Chief Financial Officer Recalls

JOURNAL : AUDITING A JOURNAL OF PRACTICE & THEORY

CONTRIBUTORS: Michael Gibbins, Susan McCracken, Steven e Salterio
January 2004

Audit?planning Judgments And Client?employee Compensation Contracts

JOURNAL : BEHAVIORAL RESEARCH IN ACCOUNTING

CONTRIBUTORS: Shane s Dikolli, Susan McCracken, Justin b Walawski

OTHER PUBLICATIONS