Tracie M. Majors

University of Southern California

2250 Alcazar Street

Los Angeles, CA 90089

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 23,019

SSRN RANKINGS

Top 23,019

in Total Papers Downloads

3,144

SSRN CITATIONS
Rank 35,590

SSRN RANKINGS

Top 35,590

in Total Papers Citations

5

CROSSREF CITATIONS

17

Scholarly Papers (10)

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 South Carolina - Department of Accounting, University of Southern California and University of Illinois at Urbana-Champaign
Downloads 1,155 (26,166)
Citation 17

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, University of Southern California and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 435 (94,576)
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 430 (95,892)
Citation 2

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

4.

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

Number of pages: 50 Posted: 03 Jan 2019 Last Revised: 09 Apr 2021
Sarah E. Bonner, Kathryn Kadous and Tracie M. Majors
University of Southern California, Emory University - Goizueta Business School and University of Southern California
Downloads 304 (140,725)
Citation 1

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habits, cognitive processing, accounting estimates, audit quality, financial reporting quality, goodwill impairment

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 269 (158,766)
Citation 3

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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

6.

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

Number of pages: 51 Posted: 06 May 2019 Last Revised: 17 Nov 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 191 (220,481)
Citation 3

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 South Carolina - Department of Accounting, University of Southern California and University of Illinois at Urbana-Champaign
Downloads 162 (253,737)

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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 102 (357,967)

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

9.

The Effects of Formality of Documentation on Auditors’ Acquisition of Knowledge from Prior Year Workpapers

Number of pages: 44 Posted: 07 Oct 2021 Last Revised: 31 Jan 2022
Sarah E. Bonner and Tracie M. Majors
University of Southern California and University of Southern California
Downloads 96 (372,158)

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documentation formality, knowledge acquisition, prior year workpapers, on-the-job learning, risk assessment

10.

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