Tammie Rech Schaefer

University of Missouri at Kansas City

5100 Rockhill Road

Kansas City, MO 64110-2499

United States

SCHOLARLY PAPERS

9

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SSRN CITATIONS
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Top 23,432

in Total Papers Citations

48

CROSSREF CITATIONS

2

Scholarly Papers (9)

The Outcome Effect and Professional Skepticism

Number of pages: 51 Posted: 05 Nov 2013 Last Revised: 25 Jan 2016
North Carolina State University - Poole College of Management - Department of Accounting, University of South Carolina, University of Missouri at Kansas City and Brigham Young University - School of Accountancy
Downloads 556 (88,886)
Citation 1

Abstract:

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audit, evaluation, hindsight bias, outcome effect, professional skepticism

The Outcome Effect and Professional Skepticism

The Accounting Review, November 2016
Posted: 09 Apr 2016
North Carolina State University - Poole College of Management - Department of Accounting, University of South Carolina, University of Missouri at Kansas City and Brigham Young University - School of Accountancy

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audit, evaluation, hindsight bias, outcome effect, professional skepticism

Do Rewards Encourage Professional Skepticism? It Depends

Number of pages: 48 Posted: 05 Feb 2018 Last Revised: 28 Apr 2021
Joseph F. Brazel, Justin Leiby and Tammie Rech Schaefer
North Carolina State University - Poole College of Management - Department of Accounting, University of Illinois at Urbana-Champaign and University of Missouri at Kansas City
Downloads 523 (95,310)
Citation 8

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incentives, performance evaluation, professional skepticism, risk aversion

Do Rewards Encourage Professional Skepticism? It Depends

“Do Rewards Encourage Professional Skepticism? It Depends,” with Justin Leiby and Tammie Schaefer. The Accounting Review, 2022, Volume 97 (4): 131-154.
Posted: 13 Aug 2022
Joseph F. Brazel, Justin Leiby and Tammie Rech Schaefer
North Carolina State University - Poole College of Management - Department of Accounting, University of Illinois at Urbana-Champaign and University of Missouri at Kansas City

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incentives, performance evaluation, professional skepticism, risk aversion; rewards

3.

How do Audit Committees Support Audit Engagement Teams and Encourage Professional Skepticism? A Survey and Experimental Evidence

Number of pages: 57 Posted: 10 Jan 2022 Last Revised: 09 Jan 2023
Joseph F. Brazel, Anna Gold, Justin Leiby and Tammie Rech Schaefer
North Carolina State University - Poole College of Management - Department of Accounting, Vrije Universiteit Amsterdam, University of Illinois at Urbana-Champaign and University of Missouri at Kansas City
Downloads 249 (218,615)
Citation 2

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audit committee, social support, fraud red flag, management attitude, auditor professional skepticism

4.

Coaching Today’s Auditors: What Causes Reviewers to Adopt a More Developmental Approach

Number of pages: 49 Posted: 23 Sep 2018 Last Revised: 06 Feb 2024
Virginia Commonwealth University (VCU) - Department of Accounting, North Carolina State University - Poole College of Management - Department of Accounting, Villanova University and University of Missouri at Kansas City
Downloads 230 (236,044)
Citation 2

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global audit teams, international office, professional development, recur, review quality, workpaper review

5.

The Outcome Effect and Professional Skepticism: A Replication and an Attempt at Mitigation

Number of pages: 19 Posted: 19 Mar 2018 Last Revised: 08 Jan 2023
Joseph F. Brazel, Christine Gimbar, Eldar Maksymov and Tammie Rech Schaefer
North Carolina State University - Poole College of Management - Department of Accounting, DePaul University, Arizona State University (ASU) - School of Accountancy and University of Missouri at Kansas City
Downloads 185 (288,267)
Citation 33

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audit, budget, evaluation, outcome effect, professional skepticism, replication

Reporting Concerns about Earnings Quality: An Examination of Corporate Managers

Number of pages: 61 Posted: 26 Nov 2016 Last Revised: 29 Dec 2019
Joseph F. Brazel, Lorenzo Lucianetti and Tammie Rech Schaefer
North Carolina State University - Poole College of Management - Department of Accounting, University of Chieti and Pescara and University of Missouri at Kansas City
Downloads 185 (287,835)
Citation 2

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Earnings Management, Earnings Quality, Fraud, Red Flags, Reporting, Whistleblowing

Reporting Concerns about Earnings Quality: An Examination of Corporate Managers

Journal of Business Ethics, July 2021 Volume 171 (3): 435-457
Posted: 24 Jun 2021
Joseph F. Brazel, Lorenzo Lucianetti and Tammie Rech Schaefer
North Carolina State University - Poole College of Management - Department of Accounting, University of Chieti and Pescara and University of Missouri at Kansas City

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earnings management, earnings quality, ethical dilemma, fraud, red flags, reporting, whistleblowing

The Case of Undetected Fraud: Can Audit Firm Policies or Highlighting the Fraud Examiner’s Role Reduce Juror Assessments of Auditor Negligence?

Number of pages: 25 Posted: 04 Jun 2020 Last Revised: 15 Jun 2020
Joseph F. Brazel, Christine Gimbar and Tammie Rech Schaefer
North Carolina State University - Poole College of Management - Department of Accounting, DePaul University and University of Missouri at Kansas City
Downloads 96 (484,314)

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audit, fraud, juror, litigation professional skepticism

The Case of Undetected Fraud: Can Audit Firm Policies or Highlighting the Fraud Examiner’s Role Reduce Juror Assessments of Auditor Negligence?

Journal of Forensic Accounting Research, 2021, Volume 6 (1): 389-405.
Posted: 06 Apr 2022
Joseph F. Brazel, Christine Gimbar and Tammie Rech Schaefer
North Carolina State University - Poole College of Management - Department of Accounting, DePaul University and University of Missouri at Kansas City

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audit, fraud, juror; litigation, professional skepticism

8.

Who Rewards Appropriate Levels of Professional Skepticism?

Number of pages: 39 Posted: 26 Jun 2023 Last Revised: 23 Jan 2024
Joseph F. Brazel, Justin Leiby and Tammie Rech Schaefer
North Carolina State University - Poole College of Management - Department of Accounting, University of Illinois at Urbana-Champaign and University of Missouri at Kansas City
Downloads 82 (530,292)

Abstract:

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fraud red flag, incentives, performance evaluation, professional skepticism, rewards

9.

The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation

Behavioral Research in Accounting, Volume 31 (2): 135-143, Fall 2019
Posted: 19 Dec 2019
Joseph F. Brazel, Christine Gimbar, Eldar Maksymov and Tammie Rech Schaefer
North Carolina State University - Poole College of Management - Department of Accounting, DePaul University, Arizona State University (ASU) - School of Accountancy and University of Missouri at Kansas City

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audit, budget, evaluation, outcome effect, professional skepticism, replication