TY - JOUR T1 - Unanticipated Effects of Restricted Stock on Managers' Risky Investment Decisions. JF - Advances in Accounting Y1 - 2017 A1 - Rose,Jake A1 - Rose,Ania A1 - Suh,Ikseon A1 - Ugrin,Joe KW - Accounting U2 - a U4 - 161191469056 ID - 161191469056 ER - TY - JOUR T1 - When Should Audit Firms Introduce Analyses of Big Data into the Audit Process? JF - Journal of Information Systems Y1 - 2017 A1 - Rose,Ania A1 - Rose,Jake A1 - Sanderson,K. A1 - Thibodeau,J. KW - Accounting AB - This study investigates how the timing of the consideration of Big Data visualizations affects an auditor's evaluation of evidence and professional judgments. In addition, we examine whether the use of an intuitive processing mode, as compared to a deliberative processing mode, influences an auditor's use and evaluation of Big Data visualizations. We conduct an experiment with 127 senior auditors from two Big 4 firms and find that auditors have difficulty recognizing patterns in Big Data visualizations when viewed before more traditional audit evidence. Our findings also indicate that auditors who view Big Data visualizations containing patterns that are contrary to management assertions after they view traditional audit evidence have greater concerns about potential misstatements and increase budgeted hours more. VL - 31 CP - 3 U2 - a U4 - 149553647616 ID - 149553647616 ER - TY - JOUR T1 - Material Control Weakness Corrections: The Enduring Effects of Trust in Management JF - Behavioral Research in Accounting Y1 - 2016 A1 - Rose,Jake A1 - Rose,Ania A1 - Norman,C. KW - Accounting VL - 28 CP - 2 U2 - a U4 - 149553510400 ID - 149553510400 ER - TY - CONF T1 - Is There Really a Slippery Slope to Fraud? Y1 - 2016 A1 - Rose,Jake A1 - Rose,Ania KW - Accounting U2 - b U4 - 162461423616 ID - 162461423616 ER - TY - CONF T1 - When Fraud Brainstorming is Dysfunctional Y1 - 2016 A1 - Rose,Ania A1 - Rose,Jake KW - Accounting U2 - b U4 - 162461310976 ID - 162461310976 ER - TY - CONF T1 - When Should Audit Firms Introduce Analyses of Big Data Into the Audit Process? Y1 - 2016 A1 - Rose,Ania A1 - Rose,Jake A1 - Sanderson,Kerri A1 - Thibodeau,Jay KW - Accounting U2 - b U4 - 162461386752 ID - 162461386752 ER - TY - JOUR T1 - The Effects of Guanxi and Compensation Structure on the Objectivity of Chinese Internal Auditors JF - Advances in Accounting Behavioral Research Y1 - 2015 A1 - Li,Y. A1 - Rose,Ania A1 - Rose,Jake A1 - Tang,F. KW - Accounting VL - 18 U2 - a U4 - 149553451008 ID - 149553451008 ER - TY - JOUR T1 - Will Disclosure of Friendship Ties between Directors and CEOs Yield Perverse Effects? JF - The Accounting Review Y1 - 2014 A1 - Rose,Jake A1 - Rose,Ania A1 - Norman,C. A1 - Mazza,C. KW - Accounting VL - 89 CP - 4 U2 - a U4 - 149553254400 ID - 149553254400 ER - TY - JOUR T1 - The Influence of Director Stock Ownership and Board Discussion Transparency on Financial Reporting Quality JF - Accounting, Organizations and Society Y1 - 2013 A1 - Rose,Jake A1 - Mazza,C. A1 - Norman,C. A1 - Rose,Ania KW - Accounting VL - 38 U2 - a U4 - 149553092608 ID - 149553092608 ER - TY - JOUR T1 - Is the Objectivity of Internal Audit Compromised When the Internal Audit Function is a Management Training Ground? JF - Journal of Accounting and Finance Y1 - 2013 A1 - Rose,Ania A1 - Rose,Jake A1 - Norman,C. KW - Accounting VL - 53 CP - 4 U2 - a U4 - 149553135616 ID - 149553135616 ER - TY - JOUR T1 - Designing Decision Aids to Promote Expertise Development JF - Journal of Information Systems Y1 - 2012 A1 - Rose,Jake A1 - McKay,B. A1 - Norman,C. A1 - Rose,Ania KW - Accounting VL - 26 CP - 1 U2 - a U4 - 149552578560 ID - 149552578560 ER - TY - JOUR T1 - The Implications of Auditors' Dispositional Trust and Career Advancement Opportunities for the Detection of Fraud JF - Journal of Forensic and Investigative Accounting Y1 - 2010 A1 - Rose,Ania A1 - Rose,Jake A1 - Dibben,M. KW - Accounting VL - 2 CP - 3 U2 - a U4 - 149552396288 ID - 149552396288 ER - TY - JOUR T1 - Internal Audit Reporting Lines, Fraud Risk Decomposition, and Assessments of Fraud Risk JF - Accounting, Organizations and Society Y1 - 2010 A1 - Norman,C. A1 - Rose,Ania A1 - Rose,Jake KW - Accounting VL - 35 CP - 5 U2 - a U4 - 149552275456 ID - 149552275456 ER - TY - JOUR T1 - Perceptions of Investment Risk Associated with Material Control Weakness Pervasiveness and Disclosure Detail JF - The Accounting Review Y1 - 2010 A1 - Rose,Jake A1 - Norman,C. A1 - Rose,Ania KW - Accounting VL - 85 CP - 5 U2 - a U4 - 149552330752 ID - 149552330752 ER - TY - JOUR T1 - Management Attempts to Avoid Accounting Disclosure Oversight: The Effects of Trust and Knowledge on Corporate Directors' Governance Ability JF - Journal of Business Ethics Y1 - 2008 A1 - Rose,Ania A1 - Rose,Jake KW - Accounting VL - 83 CP - 2 U2 - a U4 - 149552089088 ID - 149552089088 ER - TY - JOUR T1 - Reflection Within the Context of Classroom Assessment: Students’ Perceptions in Managerial Accounting JF - Journal of the Academy of Business Education Y1 - 2006 A1 - Norman,C. A1 - Rose,Ania A1 - Stewart,R. KW - Accounting VL - 7 U2 - a U4 - 150119444480 ID - 150119444480 ER - TY - JOUR T1 - Using Database Technology in the AIS Classroom: Effects on Learning and Student Satisfaction JF - Review of Business Information Systems Y1 - 2006 A1 - Norman,C. A1 - Rose,Ania A1 - Rose,Jake KW - Accounting VL - 19 CP - 2 U2 - a U4 - 150147690496 ID - 150147690496 ER - TY - JOUR T1 - Multinational Clients: A Source of Competitive Advantage for Multinational Audit Firms JF - International Business & Economics Research Journal Y1 - 2005 A1 - Rose,Ania KW - Accounting VL - 4 CP - 5 U2 - a U4 - 150148044800 ID - 150148044800 ER - TY - JOUR T1 - A Service Learning Course in Accounting Information Systems JF - Australian Journal of Information Systems Y1 - 2005 A1 - Rose,Jake A1 - Rose,Ania A1 - Norman,C. KW - Accounting VL - 19 CP - 2 U2 - a U4 - 149551767552 ID - 149551767552 ER - TY - JOUR T1 - Affective Responses to Financial Data and Multimedia: The Effects of Information Load and Cognitive Load JF - International Journal of Accounting Information Systems Y1 - 2004 A1 - Rose,Jake A1 - Roberts,D. A1 - Rose,Ania KW - Accounting VL - 5 U2 - a U4 - 149550274560 ID - 149550274560 ER - TY - JOUR T1 - A Comparative Analysis of Audit Service Supply Using Desk and Working Paper Reviews JF - Journal of Business and Economics Research Y1 - 2004 A1 - Deis,D. A1 - Rose,Ania KW - Accounting VL - 2 CP - 1 U2 - a U4 - 150191697920 ID - 150191697920 ER - TY - JOUR T1 - A Comparative Analysis of Audit Service Supply Using Desk and Working Paper Reviews JF - Journal of Business and Economics Research Y1 - 2004 A1 - Deis,D. A1 - Rose,Ania KW - Accounting VL - 2 CP - 1 U2 - a U4 - 150191697920 ID - 150191697920 ER - TY - JOUR T1 - Cooperative Learning: Resources from the Business Disciplines JF - Journal of Accounting Education Y1 - 2004 A1 - Lehman,C. A1 - Norman,C. A1 - Rose,Ania KW - Accounting VL - 22 CP - 1 U2 - a U4 - 150148427776 ID - 150148427776 ER - TY - JOUR T1 - The Evaluation of Risky Information Technology Investment Decisions JF - Australian Journal of Information Systems Y1 - 2004 A1 - Rose,Jake A1 - Rose,Ania A1 - Strand,C. KW - Accounting VL - 18 U2 - a U4 - 149551564800 ID - 149551564800 ER - TY - JOUR T1 - Internal Control Evaluation of a Restaurant: A Teaching Case JF - Issues in Accounting Education Y1 - 2004 A1 - Kiger,J. A1 - Rose,Ania KW - Accounting VL - 19 CP - 2 U2 - a U4 - 150190108672 ID - 150190108672 ER - TY - JOUR T1 - The Effects of Fraud Risk Assessments and a Risk Analysis Decision Aid on Auditors’ Evaluation of Evidence and Judgment JF - Accounting Forum Y1 - 2003 A1 - Rose,Ania A1 - Rose,Jake KW - Accounting VL - 27 CP - 3 U2 - a U4 - 149550112768 ID - 149550112768 ER - TY - JOUR T1 - Turn Excel into a Fraud Buster JF - Journal of Accountancy Y1 - 2003 A1 - Rose,Ania A1 - Rose,Jake KW - Accounting VL - August U2 - a U4 - 150191900672 ID - 150191900672 ER - TY - JOUR T1 - The Automated Spreadsheet Y1 - 2001 A1 - Rose,Ania A1 - Rose,Jake KW - Accounting VL - April U2 - a U4 - 150191958016 ID - 150191958016 ER - TY - JOUR T1 - Audit Pricing and the Role of Multinational Factors: A Study of the Hong Kong and Malaysian Markets Y1 - 1999 A1 - Rose,Ania KW - Accounting VL - 12 U2 - a U4 - 150192084992 ID - 150192084992 ER -