معرفی
Susan McCracken is a Professor in the Department of Accounting at McMaster University's DeGroote School of Business, where she also serves as Associate Dean of Academics and Director of the CPA/DeGroote Centre for the Promotion of Accounting Education and Research. Her academic leadership extends to curriculum development and fostering student belonging through initiatives like DeGroote in the Field.
Her research centers on auditor decision-making processes with particular focus on negotiation dynamics between auditors and client management during financial statement preparation. Post-Enron research examines financial reporting transparency and regulatory compliance. Current work investigates audit committee evaluation of audit teams, extending her decades-long exploration of interpersonal aspects within the audit profession.
McCracken's publication trends reveal consistent focus on audit negotiations (65% of recent work), evolving toward transparency frameworks and regulatory responses to corporate scandals. Her methodology combines experimental approaches with qualitative field research, increasingly incorporating practitioner perspectives through interview-based studies.
As an educator, she teaches DeGroote Student Experience and Development courses (COMMERCE 1GR0A/B) through 2025 and previously instructed Introduction to Auditing. Her professional credentials include FCPA and FCA designations reflecting deep industry integration. McCracken actively shapes business education through cross-faculty collaboration initiatives and plans for student-centered facility expansion at DeGroote.
Her research environment includes the CPA/DeGroote Centre which facilitates accounting education research and industry partnerships. Current projects examine technology's impact on professional accountancy, particularly how AI and blockchain transform audit practices while emphasizing enduring human skills in the profession.
