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Nikki MacKenzie

Associate Professor

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nikki.mackenzie@scheller.gatech.edu

404-385-3106

Academic Areas: Accounting

Suite: 419

Office: 4235

Biography

Nikki MacKenzie is an Associate Professor in the Scheller College of Business. She received her Ph.D from the University of Massachusetts Amherst, Isenberg in 2019, her Master's degree from University of Notre Dame, Mendoza in 2010, and her Bachelor's degree from the University of Pennsylvania, Wharton in 2009.

Dr. MacKenzie conducts research in auditing and financial accounting. Using behavioral research methods, her research primarily focuses on auditor-client interactions and financial disclosures. Her research has been published in top academic journals such as The Accounting Review, Review of Accounting Studies, and Accounting, Organizations and Society. She has experience teaching both undergraduate and graduate level courses.

Prior to pursuing a career in academia, Dr. MacKenzie worked as an auditor at EY in both Atlanta and Boston. She currently holds her CPA license in the state of Georgia.

Education

Ph.D. in Management —Accounting at the University of Massachusetts Amherst, Isenberg School of Management: Amherst, MA (2019)
M.S.A. in Accounting at the University of Notre Dame, Mendoza College of Business: South Bend, IN (2010)
B.S., in Economics at the University of Pennsylvania, The Wharton School: Philadelphia, PA (2009). Concentrations in Accounting and Legal Studies & Business Ethics

Teaching Interests

My teaching focuses on introductory to financial accounting and auditing.

Research Interests

My research focuses on judgment and decision-making among managers and auditors in the financial reporting process, with an emphasis on how emerging technologies reshape individual decision-making.

Research Publications

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Year	Title	Journal	Author(s)	Type
2025	The power of small talk: How small talk and psychological ownership influence managers’ communication defensiveness during audit inquiry	Accounting, Organizations and Society	MacKenzie, Nikki Agoglia, Christopher	Published Papers	View
MacKenzie, N. L., & Agoglia, C. P. (2025). The power of small talk: How small talk and psychological ownership influence managers’ communication defensiveness during audit inquiry. Accounting, Organizations and Society, 114, 101592.
2025	How Do Financial Executives Respond to the Use of Artificial Intelligence in Financial Reporting and Auditing	Current Issues in Auditing	Csere, Paige Estep, Cassandra Griffith, Emily MacKenzie, Nikki	Published Papers	View
Csere, P., Estep, C., Griffith, E. E., & MacKenzie, N. L. (2025). Financial Executives’ Responses to the Use of Artificial Intelligence in Financial Reporting and Auditing. Current Issues in Auditing, 1-9.
2024	How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?	Review of Accounting Studies	Estep, Cassandra Griffith, Emily MacKenzie, Nikki	Published Papers	View
Estep, C., Griffith, E. E., & MacKenzie, N. L. (2024). How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?. Review of Accounting Studies, 29(3), 2798-2831.
2024	Auditors’ Planned Audit Responses to Clients’ Use of Artificial Intelligence.	Georgia Tech Scheller College of Business Research Paper	Nikki MacKenzie Jennifer McCallen Jane M. Thayer	Working Papers	View
MacKenzie, Nikki, Jennifer McCallen, and Jane M. Thayer. “Auditors’ Planned Audit Responses to Clients’ Use of Artificial Intelligence.” Aug. 15, 2024.
2024	A Comparison of Artificial Intelligence and Human Responses in Audit Experiments.	Georgia Tech Scheller College of Business Research Paper No. 5036687	Nikki MacKenzie Robbie Moon Susan Rykowski Quinn Thomas Swanquist Robert Lowell Whited	Working Papers	View
MacKenzie, Nikki, James Moon, Susan Rykowski, Quinn Thomas Swanquist, and Robert Lowell Whited. “A Comparison of Artificial Intelligence and Human Responses in Audit Experiments.” Georgia Tech Scheller College of Business Research Paper No. 5036687, Nov. 26, 2024.
2024	Two Sides of the Same Coin: The Good and Bad of Alumni Affiliation during Auditor Evidence Collection Available to Purchase	The Accounting Review	Earley, Christine Kuselias, Stephen MacKenzie, Nikki	Published Papers	View
Earley, C. E., Kuselias, S. G., & MacKenzie, N. L. (2024). Two sides of the same coin: The good and bad of alumni affiliation during auditor evidence collection. The Accounting Review, 99(1), 191-206.
2023	Invest in What you Know? The Unexpected Effects of Investor-Customer Spillover	Accounting, Organizations, and Society	Shana Clor-Proell Nikki MacKenzie Kristina Rennekamp Kathy Rupar	Published Papers
Clor-Proell, S., MacKenzie, N., Rennekamp, K., Rupar, K. (2023) “Invest in What you Know? The Unexpected Effects of Investor-Customer Spillover” Accounting, Organizations, and Society, 111 (3).

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In Scheller News

2025

Georgia Tech Scheller College of Business Celebrates 17th Annual Honors Day

2024