Tracie M. Majors

University of Southern California

2250 Alcazar Street

Los Angeles, CA 90089

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 21,051

SSRN RANKINGS

Top 21,051

in Total Papers Downloads

2,491

SSRN CITATIONS
Rank 40,109

SSRN RANKINGS

Top 40,109

in Total Papers Citations

3

CROSSREF CITATIONS

13

Scholarly Papers (9)

1.

A Catch-22 in Audit Litigation? Interventions that Decrease Assessed Auditor Culpability by Reducing Assessed Fraud Detectability and Auditor Acquiescence Generate Reactance Effects that Increase Assessed Damages

Number of pages: 63 Posted: 21 Aug 2014 Last Revised: 29 Feb 2020
Tim Brown, Tracie M. Majors and Mark E. Peecher
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Southern California and University of Illinois at Urbana-Champaign
Downloads 1,026 (22,948)
Citation 14

Abstract:

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Auditor Judgment Rule, Juror Negligence Training, Critical Audit Matters, Auditor Legal Liability, Reactance, Damages Assessments, Fraud Detectability, Auditor Acquiescence

2.

Does Intent Modify Risk-Based Auditing?

McCombs Research Paper Series No. ACC-06-11
Number of pages: 40 Posted: 29 Oct 2011 Last Revised: 04 Dec 2013
University of Texas at Austin - Department of Accounting, University of Southern California and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 417 (75,796)
Citation 2

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risk-based auditing, fraud, intent, risk, scale insensitivity, experimental economics

3.

Are 'Good' Auditors Impacted More by Depletion? Threats to Valued Auditor Attributes

Number of pages: 39 Posted: 26 Sep 2015 Last Revised: 16 Nov 2016
Lori Shefchik Bhaskar, Tracie M. Majors and Adam Vitalis
Indiana University - Kelley School of Business - Department of Accounting, University of Southern California and University of Waterloo - School of Accounting and Finance
Downloads 365 (88,462)
Citation 1

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auditor attributes; auditor effectiveness; professional identity; self-regulatory depletion; trait professional skepticism

Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy

Journal of Accounting Research, Forthcoming
Number of pages: 45 Posted: 20 Sep 2016 Last Revised: 24 May 2018
Sarah E. Bonner, Tracie M. Majors and Stacey Ritter
University of Southern California, University of Southern California and University of Southern California - Leventhal School of Accounting
Downloads 252 (131,589)
Citation 1

Abstract:

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Default options, prepopulation, prior year results, audit workpapers, risk assessment, audit effectiveness, audit efficiency, auditor characteristics

Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy

Journal of Accounting Research, Vol. 56, No. 5, 2018
Posted: 23 May 2019
Sarah E. Bonner, Tracie M. Majors and Stacey Ritter
University of Southern California, University of Southern California and University of Southern California - Leventhal School of Accounting

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default options; prepopulation; prior year results; audit work-papers; risk assessment; audit effectiveness; audit efficiency; auditor characteristics

5.

A Habit Strength-Based Explanation for Auditors’ Use of Simple Cognitive Processes for Complex Tasks

Number of pages: 48 Posted: 03 Jan 2019 Last Revised: 18 May 2020
Sarah E. Bonner, Kathryn Kadous and Tracie M. Majors
University of Southern California, Emory University - Goizueta Business School and University of Southern California
Downloads 207 (159,862)
Citation 1

Abstract:

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habits, cognitive processing, accounting estimates, audit quality, goodwill impairment, fair value

6.

Are Auditor Negotiations Impaired During Depleting Times? The Importance of Client Interactions and Individual Attributes

Number of pages: 57 Posted: 06 May 2019 Last Revised: 07 May 2020
Lori Shefchik Bhaskar, Tracie M. Majors and Adam Vitalis
Indiana University - Kelley School of Business - Department of Accounting, University of Southern California and University of Waterloo - School of Accounting and Finance
Downloads 98 (290,881)
Citation 2

Abstract:

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auditor-client negotiations, self-regulatory resource depletion, trait skepticism, the Dark Triad, auditor effectiveness, managers' biased reporting

7.

Difference – or Deficiency – in Judgment? Evaluations of Auditors, and the Joint Effects of Approach Punitiveness and Wise Thinking Disposition

Number of pages: 43 Posted: 14 Aug 2018
Tim Brown, Tracie M. Majors and Mark E. Peecher
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Southern California and University of Illinois at Urbana-Champaign
Downloads 78 (334,958)

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External Reviews of Audits; Professional Judgment; PCAOB Inspections; AICPA Peer Reviews; Internal Quality Reviews; Wise Thinking; Experience; Myside Bias

8.

Does a Completion Goal Impede Auditors’ Identification of Fraud Risk? The Benefit of a Refuse to Accept Goal and Influence of Professional Identity

USC Marshall School of Business Research Paper
Number of pages: 45 Posted: 01 Jan 2020
Tracie M. Majors and Sarah E. Bonner
University of Southern California and University of Southern California
Downloads 48 (426,598)

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Goals, fraud, end-of-audit analytical procedures, audit quality, professional identity, self-concept threat

9.

The Interaction of Communicating Measurement Uncertainty and the Dark Triad on Managers’ Reporting Decisions

The Accounting Review, Forthcoming
Posted: 05 Feb 2014 Last Revised: 10 Sep 2015
Tracie M. Majors
University of Southern California

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experimental economics, strategic reasoning, range disclosure, measurement uncertainty, estimates, manager reporting, manager attributes, the Dark Triad