Nikki L. MacKenzie

Georgia Institute of Technology - Scheller College of Business

800 West Peachtree St.

Atlanta, GA 30308

United States

SCHOLARLY PAPERS

6

DOWNLOADS

1,069

SSRN CITATIONS

8

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

How Do Financial Executives Respond to the Use of Artificial Intelligence in Financial Reporting and Auditing?

Review of Accounting Studies, forthcoming. doi.org/10.1007/s11142-023-09771-y
Number of pages: 47 Posted: 06 Dec 2021 Last Revised: 01 May 2023
Cassandra Estep, Emily E. Griffith and Nikki L. MacKenzie
Emory University, University of Wisconsin - Madison and Georgia Institute of Technology - Scheller College of Business
Downloads 731 (67,524)
Citation 8

Abstract:

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Accounting estimates, artificial intelligence, audit adjustments, auditor-client interaction, financial executive judgment, judgment and decision making

2.

Invest in What you Know? How Investor-Customers React to Corporate Restatements

Georgia Tech Scheller College of Business Research Paper No. 4405242
Number of pages: 51 Posted: 13 Apr 2023
Texas Christian University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business, SC Johnson Graduate School of Management and Georgia Institute of Technology
Downloads 136 (398,821)

Abstract:

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company-customer identification, investor attention, earnings restatements, corporate disclosures

3.

The Divergence of Auditors’ Stated Risk Assessments and Planned Audit Responses to Clients’ Use of Artificial Intelligence

Number of pages: 40 Posted: 28 Nov 2023
Nikki L. MacKenzie, Jennifer McCallen and Jane M. Thayer
Georgia Institute of Technology - Scheller College of Business, University of Georgia - J.M. Tull School of Accounting and Georgia Institute of Technology
Downloads 113 (459,575)

Abstract:

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Complex estimates, artificial intelligence, risk assessment, audit planning, look-back analysis

4.

Can Concrete Language Backfire? The Joint Effect of Concrete and Extreme Language on Investors’ Judgments

Number of pages: 45 Posted: 15 Apr 2024
G. Bradley Bennett, Charles Irons, Nikki L. MacKenzie and Elaine Wang
University of Massachusetts Amherst - Isenberg School of Management, Georgia Institute of Technology - Accounting Area, Georgia Institute of Technology - Scheller College of Business and University of Massachusetts Amherst
Downloads 49 (738,876)

Abstract:

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language extremity, concreteness, management credibility, management competence, management trustworthiness, investment decisions, financial disclosures

5.

The Power of Small Talk: How Small Talk and Psychological Ownership Influence Managers’ Communication Defensiveness during Audit Inquiry

Number of pages: 48 Posted: 19 Apr 2024
Nikki L. MacKenzie and Christopher P. Agoglia
Georgia Institute of Technology - Scheller College of Business and University of Massachusetts at Amherst
Downloads 40 (801,666)

Abstract:

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Auditor-client relationships; audit inquiry; psychological ownership; social small talk; professional small talk; communication defensiveness

6.

Two Sides of the Same Coin: The Good and Bad of Alumni Affiliation during Auditor Evidence Collection

The Accounting Review
Posted: 14 Aug 2023
Christine E. Earley, Stephen Kuselias and Nikki L. MacKenzie
Providence College -School of Business, Providence College and Georgia Institute of Technology - Scheller College of Business

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