Tammie Rech Schaefer

University of Missouri at Kansas City

5100 Rockhill Road

Kansas City, MO 64110-2499

United States

SCHOLARLY PAPERS

8

DOWNLOADS
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1,566

SSRN CITATIONS
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SSRN RANKINGS

Top 27,314

in Total Papers Citations

30

CROSSREF CITATIONS

3

Scholarly Papers (8)

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 511 (77,343)

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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 420 (97,707)
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

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 164 (251,539)
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

4.

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

Number of pages: 19 Posted: 19 Mar 2018 Last Revised: 29 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
Downloads 162 (253,793)
Citation 29

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

5.

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

Number of pages: 53 Posted: 23 Sep 2018 Last Revised: 27 Dec 2021
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 148 (273,186)
Citation 2

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

6.

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

Number of pages: 61 Posted: 10 Jan 2022 Last Revised: 26 Feb 2022
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 88 (398,428)

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

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 73 (442,652)

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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.

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