%0 Journal Article %J Advances in Accounting %D 2017 %T Unanticipated Effects of Restricted Stock on Managers' Risky Investment Decisions. %A Rose,Jake %A Rose,Ania %A Suh,Ikseon %A Ugrin,Joe %K Accounting %B Advances in Accounting %8 2017 %G eng %2 a %4 161191469056 %$ 161191469056 %0 Journal Article %J Journal of Information Systems %D 2017 %T When Should Audit Firms Introduce Analyses of Big Data into the Audit Process? %A Rose,Ania %A Rose,Jake %A Sanderson,K. %A Thibodeau,J. %K Accounting %X 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. %B Journal of Information Systems %V 31 %P 81-99 %8 2017 %G eng %N 3 %2 a %4 149553647616 %$ 149553647616 %0 Journal Article %J Behavioral Research in Accounting %D 2016 %T Material Control Weakness Corrections: The Enduring Effects of Trust in Management %A Rose,Jake %A Rose,Ania %A Norman,C. %K Accounting %B Behavioral Research in Accounting %V 28 %P 41-53 %8 2016 %G eng %N 2 %2 a %4 149553510400 %$ 149553510400 %0 Conference Paper %D 2016 %T Is There Really a Slippery Slope to Fraud? %A Rose,Jake %A Rose,Ania %K Accounting %8 2016 %G eng %2 b %4 162461423616 %$ 162461423616 %0 Conference Paper %D 2016 %T When Fraud Brainstorming is Dysfunctional %A Rose,Ania %A Rose,Jake %K Accounting %8 2016 %G eng %2 b %4 162461310976 %$ 162461310976 %0 Conference Paper %D 2016 %T When Should Audit Firms Introduce Analyses of Big Data Into the Audit Process? %A Rose,Ania %A Rose,Jake %A Sanderson,Kerri %A Thibodeau,Jay %K Accounting %8 2016 %G eng %2 b %4 162461386752 %$ 162461386752 %0 Journal Article %J Advances in Accounting Behavioral Research %D 2015 %T The Effects of Guanxi and Compensation Structure on the Objectivity of Chinese Internal Auditors %A Li,Y. %A Rose,Ania %A Rose,Jake %A Tang,F. %K Accounting %B Advances in Accounting Behavioral Research %V 18 %P 99-124 %8 2015 %G eng %2 a %4 149553451008 %$ 149553451008 %0 Journal Article %J The Accounting Review %D 2014 %T Will Disclosure of Friendship Ties between Directors and CEOs Yield Perverse Effects? %A Rose,Jake %A Rose,Ania %A Norman,C. %A Mazza,C. %K Accounting %B The Accounting Review %V 89 %P 1545-1563 %8 2014 %G eng %N 4 %2 a %4 149553254400 %$ 149553254400 %0 Journal Article %J Accounting, Organizations and Society %D 2013 %T The Influence of Director Stock Ownership and Board Discussion Transparency on Financial Reporting Quality %A Rose,Jake %A Mazza,C. %A Norman,C. %A Rose,Ania %K Accounting %B Accounting, Organizations and Society %V 38 %P 397-405 %8 2013 %G eng %2 a %4 149553092608 %$ 149553092608 %0 Journal Article %J Journal of Accounting and Finance %D 2013 %T Is the Objectivity of Internal Audit Compromised When the Internal Audit Function is a Management Training Ground? %A Rose,Ania %A Rose,Jake %A Norman,C. %K Accounting %B Journal of Accounting and Finance %V 53 %P 1001-1019 %8 2013 %G eng %N 4 %2 a %4 149553135616 %$ 149553135616 %0 Journal Article %J Journal of Information Systems %D 2012 %T Designing Decision Aids to Promote Expertise Development %A Rose,Jake %A McKay,B. %A Norman,C. %A Rose,Ania %K Accounting %B Journal of Information Systems %V 26 %P 7-34 %8 2012 %G eng %N 1 %2 a %4 149552578560 %$ 149552578560 %0 Journal Article %J Journal of Forensic and Investigative Accounting %D 2010 %T The Implications of Auditors' Dispositional Trust and Career Advancement Opportunities for the Detection of Fraud %A Rose,Ania %A Rose,Jake %A Dibben,M. %K Accounting %B Journal of Forensic and Investigative Accounting %V 2 %8 2010 %G eng %N 3 %2 a %4 149552396288 %$ 149552396288 %0 Journal Article %J Accounting, Organizations and Society %D 2010 %T Internal Audit Reporting Lines, Fraud Risk Decomposition, and Assessments of Fraud Risk %A Norman,C. %A Rose,Ania %A Rose,Jake %K Accounting %B Accounting, Organizations and Society %V 35 %P 546-557 %8 2010 %G eng %N 5 %2 a %4 149552275456 %$ 149552275456 %0 Journal Article %J The Accounting Review %D 2010 %T Perceptions of Investment Risk Associated with Material Control Weakness Pervasiveness and Disclosure Detail %A Rose,Jake %A Norman,C. %A Rose,Ania %K Accounting %B The Accounting Review %V 85 %P 1787-1808 %8 2010 %G eng %N 5 %2 a %4 149552330752 %$ 149552330752 %0 Journal Article %J Journal of Business Ethics %D 2008 %T Management Attempts to Avoid Accounting Disclosure Oversight: The Effects of Trust and Knowledge on Corporate Directors' Governance Ability %A Rose,Ania %A Rose,Jake %K Accounting %B Journal of Business Ethics %V 83 %P 193-205 %8 2008 %G eng %N 2 %2 a %4 149552089088 %$ 149552089088 %0 Journal Article %J Journal of the Academy of Business Education %D 2006 %T Reflection Within the Context of Classroom Assessment: Students’ Perceptions in Managerial Accounting %A Norman,C. %A Rose,Ania %A Stewart,R. %K Accounting %B Journal of the Academy of Business Education %V 7 %P 82-94 %8 2006 %G eng %2 a %4 150119444480 %$ 150119444480 %0 Journal Article %J Review of Business Information Systems %D 2006 %T Using Database Technology in the AIS Classroom: Effects on Learning and Student Satisfaction %A Norman,C. %A Rose,Ania %A Rose,Jake %K Accounting %B Review of Business Information Systems %V 19 %P 145-172 %8 2006 %G eng %N 2 %2 a %4 150147690496 %$ 150147690496 %0 Journal Article %J International Business & Economics Research Journal %D 2005 %T Multinational Clients: A Source of Competitive Advantage for Multinational Audit Firms %A Rose,Ania %K Accounting %B International Business & Economics Research Journal %V 4 %P 31-49 %8 2005 %G eng %N 5 %2 a %4 150148044800 %$ 150148044800 %0 Journal Article %J Australian Journal of Information Systems %D 2005 %T A Service Learning Course in Accounting Information Systems %A Rose,Jake %A Rose,Ania %A Norman,C. %K Accounting %B Australian Journal of Information Systems %V 19 %P 145-172 %8 2005 %G eng %N 2 %2 a %4 149551767552 %$ 149551767552 %0 Journal Article %J International Journal of Accounting Information Systems %D 2004 %T Affective Responses to Financial Data and Multimedia: The Effects of Information Load and Cognitive Load %A Rose,Jake %A Roberts,D. %A Rose,Ania %K Accounting %B International Journal of Accounting Information Systems %V 5 %P 5-24 %8 2004 %G eng %2 a %4 149550274560 %$ 149550274560 %0 Journal Article %J Journal of Business and Economics Research %D 2004 %T A Comparative Analysis of Audit Service Supply Using Desk and Working Paper Reviews %A Deis,D. %A Rose,Ania %K Accounting %B Journal of Business and Economics Research %V 2 %P 81-96 %8 2004 %G eng %N 1 %2 a %4 150191697920 %$ 150191697920 %0 Journal Article %J Journal of Business and Economics Research %D 2004 %T A Comparative Analysis of Audit Service Supply Using Desk and Working Paper Reviews %A Deis,D. %A Rose,Ania %K Accounting %B Journal of Business and Economics Research %V 2 %P 81-96 %8 2004 %G eng %N 1 %2 a %4 150191697920 %$ 150191697920 %0 Journal Article %J Journal of Accounting Education %D 2004 %T Cooperative Learning: Resources from the Business Disciplines %A Lehman,C. %A Norman,C. %A Rose,Ania %K Accounting %B Journal of Accounting Education %V 22 %P 1-28 %8 2004 %G eng %N 1 %2 a %4 150148427776 %$ 150148427776 %0 Journal Article %J Australian Journal of Information Systems %D 2004 %T The Evaluation of Risky Information Technology Investment Decisions %A Rose,Jake %A Rose,Ania %A Strand,C. %K Accounting %B Australian Journal of Information Systems %V 18 %P 53-67 %8 2004 %G eng %2 a %4 149551564800 %$ 149551564800 %0 Journal Article %J Issues in Accounting Education %D 2004 %T Internal Control Evaluation of a Restaurant: A Teaching Case %A Kiger,J. %A Rose,Ania %K Accounting %B Issues in Accounting Education %V 19 %P 229-238 %8 2004 %G eng %N 2 %2 a %4 150190108672 %$ 150190108672 %0 Journal Article %J Accounting Forum %D 2003 %T The Effects of Fraud Risk Assessments and a Risk Analysis Decision Aid on Auditors’ Evaluation of Evidence and Judgment %A Rose,Ania %A Rose,Jake %K Accounting %B Accounting Forum %V 27 %P 312-338 %8 2003 %G eng %N 3 %2 a %4 149550112768 %$ 149550112768 %0 Journal Article %J Journal of Accountancy %D 2003 %T Turn Excel into a Fraud Buster %A Rose,Ania %A Rose,Jake %K Accounting %B Journal of Accountancy %V August %P 58-60 %8 2003 %G eng %2 a %4 150191900672 %$ 150191900672 %0 Journal Article %D 2001 %T The Automated Spreadsheet %A Rose,Ania %A Rose,Jake %K Accounting %V April %P 33-41 %8 2001 %G eng %2 a %4 150191958016 %$ 150191958016 %0 Journal Article %D 1999 %T Audit Pricing and the Role of Multinational Factors: A Study of the Hong Kong and Malaysian Markets %A Rose,Ania %K Accounting %V 12 %P 129-155 %8 1999 %G eng %2 a %4 150192084992 %$ 150192084992