Rebecca L. Rosner, PhD, CPA, CISA

C.W. Post Campus

College of Management

School of Professional Accountancy

Teaching and Research Interests:

Auditing, IT Auditing, Accounting Information Systems, Earnings Management/Earnings Manipulation

Contact Information

Courses

Biographical Information

Favorite Links

Contact Information

E-mail address

rrosner@liu.edu

Office

Room 304 Lorber Hall

Office phone

516-299-2094

Mailing address

Long Island University

C.W. Post Campus

School of Professional Accountancy

720 Northern Boulevard

Brookville, New York, 11548-1300

Department phone

516-299-2364

Department fax

516-299-2297

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Biographical Information

Education

Ph D (Accounting), MBA (Computer Methodology), BS (Accounting/Computers)

Certifications

CPA (Certified Public Accountant)

CISA (Certified Information Systems Auditor)

Academic Experience

Long Island University - C.W. Post

Teach Accounting Information Systems, Advanced Accounting Information Systems, Auditing, Advanced Assurance and Computer Auditing (graduate and undergraduate).

Kean University of N.J., Hunter College, and Brooklyn College

Taught Auditing, Advanced Auditing, Intermediate Accounting I and II, Cost Accounting, Advanced Accounting, and Accounting Information Systems (undergraduate).

Professional Experience

The New York Times Company - Senior EDP Audit Specialist, Chase Manhattan Bank - EDP Auditor, Paneth, Haber, & Zimmerman CPAs - Staff Accountant, Schneider & Abrams CPAs - Junior to Staff Accountant

Publications (refereed)

"An Investigation of the Emerging Trend Towards a Laptop Requirement for Accounting Majors” (with Lawrence Kalbers)"

Accounting Education: An International Journal, Vol. 12, Issue 4, Dec. 2003: 341-372.

"Earnings Manipulation in Failing Firms"

Contemporary Accounting Research, Vol. 20, No. 2, Summer 2003: 361-408

"The Dreaded Oral Presentation"

Accounting Education. Vol. 9. No. 4, December 2000: 409-411.

"Scandals, Students, and the Future of the Accounting Profession” (with C. Comunale and T. Sexton)

Tennessee CPA Journal (forthcoming)

Invited Talks and Papers Presented

"Digital Analysis in a Graduate IT Auditing Class"

Presentation at the Accounting Information Systems Educator Conference - 2004

"Academic Research Relevant to Fraud"

Presentation for Institute of Internal Auditors Conference on Fraud – October 2003

"A Software Selection Project Used in a Second Accounting Information Systems Class”

Presented at the Accounting Information Systems Educator Conference – 2003

"An Investigation of the Emerging trend towards a Laptop Requirement for Accounting Majors”(with L. Kalbers)

Presented at the American Accounting Association National Meeting (2003, The Accounting Information Systems Educator Conference (2002)

"Scandals, Students, and the Future of the Accounting Profession”

Presented at the American Accounting Association Mid-Atlantic Region Meeting (2003)

"Using IDEA and ACL to Provide Students with Hands-on Experience with CAATTs in an IT Auditing Class” Empirical Examination of the Market for Web Assurance Services Provided by CPAs"

Presented at the Accounting Information Systems Educator Conference (2002)

"An Empirical Examination of the Market for Web Assurance Services Provided by CPAs"

Research Paper Presented at the Accounting Information Systems Educator Conference, and the American Accounting Association Northeast Region

"Does the Punishment Fit the Crime? An Empirical Investigation of SEC

Auditor Sanctions"

Research Paper Presented at the American Accounting Association Mid-Atlantic Regional Meeting and at the Annual Meeting Forum, and CW Post College of Management Research Colloquium Series

"Earnings Manipulation in Failing Firms"

Research paper accepted as a Forum paper at the National meeting of the American Accounting Association, presented at the Mid-Atlantic Regional Meeting of the American Accounting Association and at C.W. Post College of Management Research Colloquium Series

"Developing an Advanced AIS Course"

Paper Presented at the Accounting Information Systems Educator Conference

"Teaching Information System Auditing: A Roundtable Discussion"

Panelist at the Accounting Information Systems Educator Conference

"Providing Students With Hands-on Information Technology Experience in Undergraduate and Graduate Auditing Courses"

Presented at the Accounting Information Systems Educator Conference

"Analysis of the Curriculum in Undergraduate Accounting Information Systems Courses"

Research paper presented at the Accounting Information Systems Educator Conference

"Earnings Manipulation by Corporations"

Talk given to C.W. Post Merit Fellows

"Improving Internal Control in a Small Business"

Talk given at C.W. Post Tax and Accounting Institute to Accounting Practitioners

"Do Failing Firms Engage in Fraud?"

Research paper presented at Baruch College Zicklin School of Business Research Colloquium Series

"Innovative/Interactive Teaching Strategies"

Faculty development workshop presentation at Kean University

"Women in Business and Industry: Business as Usual?"

Presentation for Women's History Month at Kean University

Faculty Development Workshop presentation at Centenary College

Chaired Sessions

Discussant for papers at the Accounting Information Systems Educator Conference (2001)

1."Using Experimental Case Scenarios in Class to Learn About the Environment of and Demand for Continuous Online Assurance", by Ronny Daigle and James C. Lampe

2. "Creating an Information Systems Strategic Plan" by Terri Herron

Discussant for papers at the Accounting Information Systems Educator Conference (2000)

1. "Hypertext: concept Review and Framework for Developing Interactive Accounting Instruction", by Dennis M. Baker

2. "Optimization of the Learning Process in Accounting Information Systems Courses" by Rubik Atamian

Moderator for Session on "Audit Quality"

American Accounting Association National Conference (1999)

Chaired six faculty development workshops at Kean University (1992- 1995):