Dr. Tammmie Schaefer

Associate Professor

Dr. Tammie Schaefer is an Associate Professor of Accounting at the Henry W. Bloch School of Management, University of Missouri–Kansas City. Her research focuses on judgment and decision-making in auditing and tax, professional skepticism, fraud detection, auditor interactions, and negotiation strategies. She has published in leading journals such as The Accounting Review, Contemporary Accounting Research, and Behavioral Research in Accounting. Her work has been supported by grants from organizations including the Institute for Fraud Prevention, the Center for Audit Quality, and KPMG.Dr. Schaefer earned her PhD in Accounting from the University of South Carolina, an MBA and BS in Accounting from Rockhurst University, and is a Certified Public Accountant. Before her academic career, she worked as an audit senior at PwC. She is an active member of the American Accounting Association and the AICPA’s Accounting Doctoral Scholars Program.

This literature review explores how audit committee involvement can enhance auditors’ application of professional skepticism which is a critical factor for audit quality. It synthesizes research on auditor traits, knowledge, and incentives, highlighting barriers such as time pressure, budget constraints, and outcome bias that discourage skepticism.
The review also examines how audit committees can support auditors beyond oversight, including through direct communication and fostering a supportive culture, to reduce these barriers. Findings suggest that audit committee support, when effectively conveyed, may strengthen skepticism and improve audit quality.
Despite the recognized importance of professional skepticism, auditors’ failure to consistently exercise a sufficient level of professional skepticism continues to be a globally recognized issue. In this study, we seek to gain a better understanding of the role audit committees, who oversee the audit process and can help/aid in improving auditors’ application of skepticism. In a survey of audit practitioners, we found that: audit committee support varies substantially between audit engagements; audit committee support is multifaceted; and the support is often not conveyed to the lower-level members of the engagement team. Given our survey findings, we experimentally investigated whether and how audit committee support being explicitly conveyed to the entire engagement team (by either the partner or audit committee chair) impacts the skeptical judgments and actions of auditors. We find that an expression of audit committee support conveyed explicitly by the audit partner can increase the skeptical actions of auditors, whereas such an expression of support by the audit committee chair does not. Our findings point to the crucial role audit partners can play in improving auditors’ application of professional skepticism.  
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