Rebecca L. Rosner

Rebecca L. Rosner is a tenured Professor of Accounting at Long Island University (LIU) Post, affiliated with the School of Professional Accountancy. She holds a Ph.D. from Baruch College, City University of New York, and is a Certified Public Accountant (C.P.A.). Her academic and professional background bridges rigorous research with practical experience in public accounting, IT auditing, and audit systems.

• B.S., B.B.A., Brooklyn College
• M.B.A., Ph.D., Baruch College, City University of New York
• C.P.A. (Certified Public Accountant)

Her research centers on fraudulent financial reporting, audit quality, auditor risk assessment, audit independence, and accounting information systems education. She employs both empirical and pedagogical approaches to examine how auditors assess risk, detect fraud, and integrate technology into audit practices. Her work often explores the intersection of human judgment and technological tools in auditing.

Dr. Rosner's recent publications span topics such as auditor fees in fraud firms, fuzzy logic in risk assessment, earnings manipulation, and materiality evaluation. These works reflect a consistent focus on improving audit effectiveness, enhancing educational methods, and addressing data limitations in auditing research. Her publications appear in respected journals like Contemporary Accounting Research and Current Issues in Auditing, and she frequently presents at American Accounting Association national meetings.

She has been recognized for her teaching excellence with several awards:

• AICPA Task Force Mark Chain Federation Innovation in Graduate Teaching Honorable Mention (2011)
• Beta Gamma Sigma Professor of the Year Award
• College of Management Outstanding Teaching Award

Dr. Rosner teaches undergraduate and graduate courses in Auditing and Accounting Information Systems. She developed advanced courses in Advanced Accounting Information Systems and Advanced Assurance and Computer Auditing, and has pioneered hybrid 'blended learning' formats. She has advised on curriculum development, including integrating ACL software and laptop requirements into accounting programs. Though no formal advisees or research grants are mentioned, her peer review activities for academic journals indicate active scholarly engagement.

She has presented numerous teaching strategies and research findings at national conferences, particularly focusing on innovative classroom projects related to PCAOB inspections, SEC investigations, Madoff case studies, and digital analysis in IT auditing. Her work contributes significantly to both academic knowledge and practical pedagogy in accounting and auditing education.