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Rebecca Rosner

Rebecca L. Rosner

Professor of Accounting

B.S., B.B.A., Brooklyn CollegeM.B.A., Ph.D., Baruch College, City University of New YorkC.P.A.

Description

Dr. Rebecca Rosner is a tenured Professor at LIU Post. She also has business experience in public accounting, as an independent auditor, and in auditing accounting information systems, as an IT audit specialist. She conducts research in the areas of fraudulent financial reporting, auditor's risk assessment, audit quality, auditor independence, and accounting information systems education. She has published papers in journals such as Contemporary Accounting Research, Current Issues in Auditing, Journal of Forensic & Investigative Accounting, and others and regularly presents her research at Accounting and Accounting Information Systems conferences. In response to requests by journal editors, she has also reviewed several papers that have been submitted for publication by other authors. Dr. Rosner teaches Auditing and Accounting Information Systems undergraduate courses as well as Advanced Accounting Information Systems and Advanced Assurance and Computer Auditing, two graduate courses which she developed.  She has received the AICPA Task Force Mark Chain Federation of Schools of Accountancy Innovation in Graduate Teaching Honorable Mention Award in 2011 and in 2009, the Beta Gamma Sigma, Professor of the Year Award, and the College of Management Outstanding Teaching Award.

Specialties

Audit quality, fraudulent financial reporting, auditor's risk assessment, audit fees, auditor independence, and accounting information systems education.

Publications

Co-author, “Auditor Fees and Fraud Firms” in press in Contemporary Accounting Research
Co-author, “Auditor Fee Data Concerns: Implications for Future Research” published in Current Issues in Auditing
Co-author, “The Auditor’s Assessment of fraud Risk: A Fuzzy Logic Approach” published in Journal of Forensic and Investigative Accounting.
Author, “Earnings Manipulation in Failing Firms,” published in Contemporary Accounting Research
Co-author, “A New Approach to Assessing Materiality,” published in the CPA Journal
Author, “A Software Evaluation and Selection Project for a Graduate Accounting Information Systems Class,” published in the Information Systems Section of the American Accounting Association’s Compendium of Cases and Tools for AIS Applications
Co-author, “An Investigation of the Emerging Trend Towards a Laptop Requirement for Accounting Majors” published in Accounting Education: An international Journal

Lectures and Presentations

Presenter, “Using Qualitative Data in the Detection of Fraud” American Accounting Association National Meeting Concurrent Session (2013)
Presenter, “A Graduate or Undergraduate Auditing Project Involving PCAOB Inspections, SEC Investigations, and Audit Deficiencies” American Accounting Association National Meeting Effective Learning Strategy Forum (2012)
Presenter, “Lessons Learned From a Major AACSB Assurance of Learning Project” American Accounting Association National Meeting Effective Learning Strategy Forum (2012)
Presenter, “Bernard L. Madoff Investment Securities LLC: Miracle or Manipulation? An Audit Project That Provides Lessons for Future Auditors American Accounting Association National Meeting Effective Learning Strategy Forum (2011)
Presenter, “Simulating an Audit in a Graduate Auditing Class”  American Accounting Association National Meeting Effective Learning Strategy Forum (2011).
Presenter, “Fraudulent Financial Reporting and Audit Failure: A Group Project for use in an Undergraduate or Graduate Auditing Class” American Accounting Association National Meeting   Concurrent Session (2010)
Presenter, “Transforming Traditional Auditing and Accounting Information Systems Graduate Classes into Hybrid Classes by Incorporating a ‘Blended Learning” Format”, American Accounting Association National Meeting Concurrent Session (2007) and American Accounting Association Northeast Meeting Concurrent Session (2007)
Presenter, “A Digital Analysis Project in an IT Auditing Class” American Accounting Association National Meeting Effective Learning Strategies Forum (2006)
Presenter, “Integrating a Workbook Package Accompanied by ACL Software (version 8) Into the Undergraduate Accounting Curriculum” Accounting Information Systems Educator Conference (2006)
Presenter, "A New Approach to Assessing Materiality”, American Accounting Association Auditing Midyear Conference (2006),  American Accounting Association Midwest Meeting (2006)
Presenter, “Audit Failure” Project for Use in an Undergraduate or Graduate Auditing Class” American Accounting Association National Meeting Effective Learning Strategies Forum (2005)

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