Susan McCracken

Dr. Susan McCracken

Professor / Associate Dean, Academic

Accounting & Financial Management Services

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BIO

Dr. McCracken’s research focuses on the decision making process of auditors. Her work focuses on decisions and approaches to negotiation in an audit context. Although her auditor negotiation work began in the audit litigation context, her most recent and extensive work has centred on auditor client management negotiations that take place during the preparation and finalization of financial statements. This area of research has gained an increased importance given the recent accounting scandals, and thus, her work has been very useful in increasing understanding of the inner workings of the audit profession, and to suggest methods to improve the interpersonal aspects of the audit process. Dr. McCracken’s new line of research, which is in its early stages, stems directly from the high-profile corporate collapses (Enron, Worldcom) that have occurred over the past few years. This line of research will address calls from regulators and users to increase and improve the transparency of financial reporting such that the needs of financial statement users are met. Specifically, she is investigating what is transparency in accounting reporting and how to achieve it.

JOURNAL PUBLICATIONS

January 2020

Unrecognized Assets Created By Public-sector Investments In Health And Social Services

JOURNAL : JOURNAL OF PUBLIC BUDGETING, ACCOUNTING AND FINANCIAL MANAGEMENT

CONTRIBUTORS: D Milinkovic, , , , JÉ Tarride, Christopher Longo, Susan McCracken
September 2018

External Auditors' Judgment And Decision Making: An Audit Process Task Analysis

JOURNAL : ACCOUNTING PERSPECTIVES

CONTRIBUTORS: C Mactavish, Susan McCracken, Rn Schmidt
March 2017

Financial Reporting Interview-based Research: A Field Research Primer With An Illustrative Example

JOURNAL : BEHAVIORAL RESEARCH IN ACCOUNTING

CONTRIBUTORS: Sa Kenno, Susan McCracken, Se Salterio
March 2015

Auditor Independence In Fact: Research, Regulatory, And Practice Implications Drawn From Experimental And Archival Research

JOURNAL : ACCOUNTING HORIZONS

CONTRIBUTORS: Bk Church, Jg Jenkins, Susan McCracken, Pb Roush, Jd Stanley
December 2014

Understanding The Restatement Process

JOURNAL : ACCOUNTING PERSPECTIVES

CONTRIBUTORS: J Chung, Susan McCracken
March 2014

Largen: A Molecular Regulator Of Mammalian Cell Size Control

JOURNAL : MOLECULAR CELL

CONTRIBUTORS: K Yamamoto, V Gandin, M Sasaki, Susan McCracken, W Li, Jl Silvester, Aj Elia, F Wang, Y Wakutani, R Alexandrova, Yd Oo, Pj Mullen, S Inoue, M Itsumi, V Lapin, J Haight, A Wakeham, A Shahinian, M Ikura, I Topisirovic, N Sonenberg, Tw Mak
May 2013

Mule/huwe1/arf-bp1 Suppresses Ras-driven Tumorigenesis By Preventing C-myc/miz1-mediated Down-regulation Of P21 And P15

JOURNAL : GENES AND DEVELOPMENT

CONTRIBUTORS: S Inoue, Z Hao, Aj Elia, D Cescon, L Zhou, J Silvester, B Snow, Is Harris, M Sasaki, Wy Li, M Itsumi, K Yamamoto, T Ueda, C Dominguez-brauer, C Gorrini, Ii Christine chio, J Haight, A You-ten, Susan McCracken, A Wakeham, D Ghazarian, Ljz Penn, G Melino, Tw Mak
September 2012

D-2-hydroxyglutarate Produced By Mutant Idh1 Perturbs Collagen Maturation And Basement Membrane Function

JOURNAL : GENES AND DEVELOPMENT

CONTRIBUTORS: M Sasaki, Cb Knobbe, M Itsumi, Aj Elia, Is Harris, Iic Chio, Ra Cairns, Susan McCracken, A Wakeham, J Haight, Ay Ten, B Snow, T Ueda, S Inoue, K Yamamoto, M Ko, A Rao, Ke Yen, Sm Su, Tw Mak
March 2012

Pkm2: A Gatekeeper Between Growth And Survival

JOURNAL : CELL RESEARCH

CONTRIBUTORS: I Harris, Susan McCracken, Tw Mak
January 2012

The E3 Ubiquitin Ligase Mule Acts Through The Atm-p53 Axis To Maintain B Lymphocyte Homeostasis

JOURNAL : JOURNAL OF EXPERIMENTAL MEDICINE

CONTRIBUTORS: Z Hao, Gs Duncan, Yw Su, Wy Li, J Silvester, C Hong, H You, D Brenner, C Gorrini, J Haight, A Wakeham, A You-ten, Susan McCracken, A Elia, Q Li, J Detmar, A Jurisicova, E Hobeika, M Reth, Y Sheng, Pa Lang, Ps Ohashi, Q Zhong, X Wang, Tw Mak
December 2011

Auditor Rotation: The Pcaob Considers A New Direction

JOURNAL : CURRENT ISSUES IN AUDITING

CONTRIBUTORS: Pb Roush, Bk Church, J Gregory jenkins, Susan McCracken, Jd Stanley
December 2011

Cancer Cell Metabolism

JOURNAL : COLD SPRING HARBOR SYMPOSIA ON QUANTITATIVE BIOLOGY

CONTRIBUTORS: Ra Cairns, I Harris, Susan McCracken, Tw Mak
August 2011

Do Managers Intend To Use The Same Negotiation Strategies As Partners?

JOURNAL : BEHAVIORAL RESEARCH IN ACCOUNTING

CONTRIBUTORS: Susan McCracken, Se Salterio, Rn Schmidt
July 2010

Smg1 Is Required For Embryogenesis And Regulates Diverse Genes Via Alternative Splicing Coupled To Nonsense-mediated Mrna Decay

JOURNAL : PROCEEDINGS OF THE NATIONAL ACADEMY OF SCIENCES OF THE UNITED STATES OF AMERICA

CONTRIBUTORS: Dr Mcilwain, Q Pan, Pt Reilly, Aj Elia, Susan McCracken, Ac Wakeham, A Itie-youten, Bj Blencowe, Tw Mak
November 2009

Experimental Tests Of Core Theory And The Coase Theorem: Inefficiency And Cycling

JOURNAL : JOURNAL OF LAW AND ECONOMICS

CONTRIBUTORS: Va Aivazian, Jl Callen, Susan McCracken
May 2008

Auditor-client Management Relationships And Roles In Negotiating Financial Reporting

JOURNAL : ACCOUNTING, ORGANIZATIONS AND SOCIETY

CONTRIBUTORS: Susan McCracken, Se Salterio, M Gibbins
March 2008

The Auditor's Reporting Model: A Literature Overview And Research Synthesis

JOURNAL : ACCOUNTING HORIZONS

CONTRIBUTORS: Bk Church, Sm Davis, Susan McCracken
June 2007

Identification And Characterization Of Red120: A Conserved Pwi Domain Protein With Links To Splicing And 3?-end Formation

JOURNAL : FEBS LETTERS

CONTRIBUTORS: P Fortes, D Longman, Susan McCracken, Jy Ip, R Poot, Iw Mattaj, Jf Cáceres, Bj Blencowe
January 2007

The Chief Financial Officer's Perspective On Auditor-client Negotiations

JOURNAL : CONTEMPORARY ACCOUNTING RESEARCH

CONTRIBUTORS: M Gibbins, Susan McCracken, Se Salterio
December 2005

Proteomic Analysis Of Srm160-containing Complexes Reveals A Conserved Association With Cohesin

JOURNAL : JOURNAL OF BIOLOGICAL CHEMISTRY

CONTRIBUTORS: Susan McCracken, D Longman, E Marcon, P Moens, M Downey, Ja Nickerson, R Jessberger, A Wilde, Jf Caceres, A Emili, Bj Blencowe
December 2005

Negotiations Over Accounting Issues: The Congruency Of Audit Partner And Chief Financial Officer Recalls

JOURNAL : AUDITING A JOURNAL OF PRACTICE & THEORY

CONTRIBUTORS: Michael Gibbins, Susan McCracken, Steven e Salterio
August 2005

Role For Psf In Mediating Transcriptional Activator-dependent Stimulation Of Pre-mrna Processing In Vivo

JOURNAL : MOLECULAR AND CELLULAR BIOLOGY

CONTRIBUTORS: E Rosonina, Jyy Ip, Ja Calarco, Ma Bakowski, A Emili, Susan McCracken, P Tucker, Cj Ingles, Bj Blencowe
January 2005

Negotiations Over Accounting Issues: The Congruency Of Audit Partner And Chief Financial Officer Recalls

JOURNAL : AUDITING A JOURNAL OF PRACTICE & THEORY

CONTRIBUTORS: Michael Gibbins, Susan McCracken, Steven e Salterio
November 2003

An Evolutionarily Conserved Role For Srm160 In 3?-end Processing That Functions Independently Of Exon Junction Complex Formation

JOURNAL : JOURNAL OF BIOLOGICAL CHEMISTRY

CONTRIBUTORS: Susan McCracken, D Longman, Il Johnstone, Jf Cáceres, Bj Blencowe
October 2003

Transcriptional Activators Control Splicing And 3?-end Cleavage Levels

JOURNAL : JOURNAL OF BIOLOGICAL CHEMISTRY

CONTRIBUTORS: E Rosonina, Ma Bakowski, Susan McCracken, Bj Blencowe
September 2002

Splicing And Transcription-associated Proteins Psf And P54nrb/nono Bind To The Rna Polymerase Ii Ctd

JOURNAL : RNA

CONTRIBUTORS: A Emili, M Shales, Susan McCracken, W Xie, Pw Tucker, R Kobayashi, Bj Blencowe, Cj Ingles
January 2002

Srm160 Splicing Coactivator Promotes Transcript 3?-end Cleavage

JOURNAL : MOLECULAR AND CELLULAR BIOLOGY

CONTRIBUTORS: Susan McCracken, M Lambermon, Bj Blencowe
December 2001

Multiple Interactions Between Srm160 And Sr Family Proteins In Enhancer-dependent Splicing And Development Of C. Elegans

JOURNAL : CURRENT BIOLOGY

CONTRIBUTORS: D Longman, T Mcgarvey, Susan McCracken, Il Johnstone, Bj Blencowe, Jf Cáceres
July 2000

The Acute Myeloid Leukemia-associated Protein, Dek, Forms A Splicing- Dependent Interaction With Exon-product Complexes

JOURNAL : JOURNAL OF CELL BIOLOGY

CONTRIBUTORS: T Mcgarvey, E Rosonina, Susan McCracken, Q Li, R Arnaout, E Mientjes, Ja Nickerson, D Awrey, J Greenblatt, G Grosveld, Bj Blencowe
January 1999

Mcm Proteins Are Associated With Rna Polymerase Ii Holoenzyme

JOURNAL : MOLECULAR AND CELLULAR BIOLOGY

CONTRIBUTORS: K Yankulov, I Todorov, P Romanowski, D Licatalosi, K Cilli, Susan McCracken, R Laskey, Dl Bentley
May 1998

Optimization Of Capillary Chromatography Ion Trap-mass Spectrometry For Identification Of Gel-separated Proteins

JOURNAL : ELECTROPHORESIS

CONTRIBUTORS: Pl Courchesne, Md Jones, Jh Robinson, Cs Spahr, Susan McCracken, Dl Bentley, R Luethy, Sd Patterson
April 1998

The Guanylyltransferase Domain Of Mammalian Mrna Capping Enzyme Binds To The Phosphorylated Carboxyl-terminal Domain Of Rna Polymerase Ii

JOURNAL : JOURNAL OF BIOLOGICAL CHEMISTRY

CONTRIBUTORS: Ck Ho, V Sriskanda, Susan McCracken, D Bentley, B Schwer, S Shuman
December 1997

5'-capping Enzymes Are Targeted To Pre-mrna By Binding To The Phosphorylated Carboxy-terminal Domain Of Rna Polymerase Ii

JOURNAL : GENES AND DEVELOPMENT

CONTRIBUTORS: Susan McCracken, N Fong, E Rosonina, K Yankulov, G Brothers, D Siderovski, A Hessel, S Foster, S Shuman, Dl Bentley
January 1997

An Alternative Pathway For Expression Of P56(lck) From Type I Promoter Transcripts In Colon Carcinoma

JOURNAL : ONCOGENE

CONTRIBUTORS: Susan McCracken, Cs Kim, Y Xu, M Minden, Ng Miyamoto
January 1997

The C-terminal Domain Of Rna Polymerase Ii Couples Mrna Processing To Transcription

JOURNAL : NATURE

CONTRIBUTORS: Susan McCracken, N Fong, K Yankulov, S Ballantyne, G Pan, J Greenblatt, Sd Patterson, M Wickens, Dl Bentley
January 1996

Tfiih Functions In Regulating Transcriptional Elongation By Rna Polymerase Ii In Xenopus Oocytes

JOURNAL : MOLECULAR AND CELLULAR BIOLOGY

CONTRIBUTORS: Ky Yankulov, M Pandes, Susan McCracken, D Bouchard, Dl Bentley
January 1996

Three Functional Classes Of Transcriptional Activation Domains

JOURNAL : MOLECULAR AND CELLULAR BIOLOGY

CONTRIBUTORS: J Blau, H Xiao, Susan McCracken, P O'hare, J Greenblatt, D Bentley
December 1994

Myb And Ets Related Transcription Factors Are Required For Activity Of The Human Lck Type I Promoter

JOURNAL : ONCOGENE

CONTRIBUTORS: Susan McCracken, S Leung, R Bosselut, J Ghysdael, Ng Miyamoto
January 1993

Requirement Of An Ets-binding Element For Transcription Of The Human Lck Type I Promoter

JOURNAL : ONCOGENE

CONTRIBUTORS: S Leung, Susan McCracken, J Ghysdael, Ng Miyamoto
January 1992

Nusg, A New Escherichia Coli Elongation Factor Involved In Transcriptional Antitermination By The N Protein Of Phage ?

JOURNAL : JOURNAL OF BIOLOGICAL CHEMISTRY

CONTRIBUTORS: J Li, R Horwitz, Susan McCracken, J Greenblatt

Understanding The Restatement Process

JOURNAL : SSRN ELECTRONIC JOURNAL

CONTRIBUTORS: Susan McCracken, Janne Chung

OTHER PUBLICATIONS

January 1999

Sr-related Proteins And The Processing Of Messenger Rna Precursors

CONFERENCE : BIOCHEMISTRY AND CELL BIOLOGY

CONTRIBUTORS: Bj Blencowe, Jal Bowman, Susan McCracken, E Rosonina
January 1998

Role Of Rna Polymerase Ii Carboxy-terminal Domain In Coordinating Transcription With Rna Processing

CONFERENCE : COLD SPRING HARBOR SYMPOSIA ON QUANTITATIVE BIOLOGY

CONTRIBUTORS: Susan McCracken, E Rosonina, N Fong, M Sikes, A Beyer, K O'hare, S Shuman, D Bentley