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Tracie Sloop Frost

Assistant Professor of Accounting

Area: Accounting
Phone:
Email: [[w|tfrost]]
Office: Miller Hall 3015
CV: {{https://mason.wm.edu/faculty/documents/frost_2025_cv.pdf, PDF}}

Biography

Dr. Tracie Frost is an Assistant Professor of Accounting at the Raymond A. Mason School of Business. She previously served as an Assistant Professor at the Hong Kong Polytechnic University in Hong Kong, S.A.R., China. She earned her Ph.D. in Accounting from Florida Atlantic University, following a Master of Accountancy from the University North Carolina at Chapel Hill and a B.A. from Brigham Young University. A Certified Public Accountant (Virginia), Dr. Frost’s research focuses on accounting information systems, audit quality, and sustainability, with publications in Contemporary Accounting Research, the Journal of Business, Finance & Accounting, and The Journal of Accounting & Public Policy. An award-winning scholar and educator, she also brings extensive professional experience from her prior roles at PricewaterhouseCoopers and the U.S. Agency for International Development. Over the past decade, Dr. Frost has worked extensively in India, Hong Kong, and Bangladesh, where she has taught, conducted research, and contributed business and regulatory insights for a leading foreign direct investment advisory firm focused on Asia. Outside of work, she enjoys hiking, cycling, and spending time with her teenagers.

Areas of Expertise

  • Accounting
  • Information Systems Sustainability
  • Audit

Publications

Frost, T.S., Jing, J., Shang, L., and Su, L. 2024. Foreign Labor and Audit Quality: Evidence from Newly Hired H-1B Visa Holders. Contemporary Accounting Research.

Frost, T.S., He, C.Z., Luo, X., and Stice, D. 2024. Audit Partner Style and Financial Statement Comparability: New Evidence from the U.S. Market. Journal of Business, Finance, and Accounting.

 Frost, T.S., Tripathi, M., and Zhuang, V. 2026. Balancing Growth and Security: Exploring the Impact of Growth Opportunities on Cybersecurity Risks. Forthcoming. Journal of Accounting and Public Policy.

Frost, T.S., Cao, H., and Tsang, A. 2023. Environmental, Social, and Governance (ESG) disclosure: A literature review. The British Accounting Review. 55, 101149.