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Dr David Rosser

[Dr David Rosser]

Assistant Professor, Accounting
Last Updated: January 6, 2021
about me

Research Interests

Research Interests
Audit Quality, Financial Reporting Quality, Corporate Governance

Teaching Interests

Teaching Interests
Audit, Financial Accounting

Education

Education

    • 2017 PhD in Accounting
      Univ Arkansas Fayetteville, 2017
    • 2013 MA in Accountacy
      Univ Arkansas Fayetteville, 2013
    • 2007 BA in Accounting
      Drury University Springfield, 2007

Licensure and Certifications

Licensure and Certifications

    • 2007 Certified Public Accountant, Missouri State Board of Accountancy

Appointments

Appointments

    • Sept 2017 to Present Assistant Professor
      Accounting, University of Texas at Arlington
    • Aug 2012 to Aug 2017 Graduate Assistant
      Accounting, University of Arkansas
    • June 2007 to July 2012 Senior Accountant
      Audit, KPM CPAs

Memberships

    • Aug 2013 to Present American Accounting Association

Awards and Honors

    • Jan  2020 College of Business Nominee for President's Award for Excellence in Teaching (Untenured) sponsored by University of Texas at Arlington
    • Apr  2018 Excellence in Reviewing Award sponsored by AAA Financial Accounting and Reporting Section
    • Apr  2017 2017 AAA Southwest Region Meeting McGraw-Hill Education Distinguished Paper Award sponsored by AAA/McGraw-Hill
    • Jun  2016 AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow sponsored by Deloitte
    • Aug  2013 Distinguished Doctoral Fellow sponsored by University of Arkansas

Publications


      In Process
      • Journal Article
        Using Machine Learning to Predict Auditor Switches: How the Likelihood of Switching Affects Audit Quality among Non-switching Clients
        [Hunt, Joshua, Rosser, David, Rowe, Stephen]. Journal of Accounting and Public Policy. Accepted.
      • Journal Article
        The Effect of Confirmation Bias on Auditors’ Risk Assessments: Archival Evidence
        [Cassell, Cory, Dearden, Stuart, Rosser, David, Shipman, Jonathan]. Auditing: A Journal of Practice & Theory. Revising to Resubmit.
      • Journal Article
        Accounting in Action – Using Podcast Interviews to Increase Student Engagement and Influence Perceptions of Accounting in Principles-level Courses
        [Rasmussen, Stephanie, Rosser, David, Venkataraman, Ramgopal]. Journal of Accounting Education. Revising to Resubmit.
      • Journal Article
        Predicting Accounting Misstatements Using Machine Learning
        [Hunt, Emily, Hunt, Joshua, Richardson, Vernon, Rosser, David]. Accounting Horizons. Revising to Resubmit.

Presentations

    • October  2019
      Rosser, David (Author & Presenter), Cassell, Cory (Author), Dearden, Stuart (Author), Shipman, Jonathan (Author), "The Effect of Confirmation Bias on Auditors' Risk Assessments: Archival Evidence", Syracuse University, Syracuse University. (October 25, 2019).
    • October  2019
      Rosser, David (Author & Presenter), Hunt, Joshua (Author), Rowe, Stephen (Author), "Using Machine Learning to Predict Auditor Switches: How the Threat of Switching Auditors Affects Audit Quality", UTA College of Business, UTA College of Business. (October 2, 2019).
    • August  2019
      Rosser, David (Author & Presenter), Rasmussen, Stephanie (Author), Venkataraman, Ramgopal (Author), "Accounting in Action - Using Podcast Interviews to Increase Student Engagement and Influence Perceptions of Accounting in Principles-level Courses", American Accounting Association, San Francisco, CA. (August 12, 2019).
    • January  2018
      Rosser, David (Author & Presenter), Cassell, Cory (Author), Myers, Linda (Author), Schmardebeck, Roy (Author), "CEO-recommended Directors and CEO Compensation", TCU. (January 19, 2018).

Courses

      • ACCT 2301-101 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2021
      • ACCT 2301-102 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2021
      • ACCT 2301-103 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2021
      • ACCT 2301-104 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2021
      • ACCT 2301-105 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2021
      • ACCT 2301-106 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2021
      • ACCT 2301-107 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2021
      • ACCT 2301-108 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2021
      • ACCT 2301-109 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2021
      • ACCT 2301-110 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2021
      • ACCT 2301-111 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2021
      • ACCT 2301-112 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2021
      • ACCT 2301-113 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2021
      • ACCT 2301-002 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-003 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-101 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-102 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-103 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-104 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-105 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-106 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-107 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-108 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-109 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-110 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-111 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-112 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-113 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-114 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-115 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-901 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2020
      • ACCT 2301-101 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Summer - Regular Academic Session - 2020 Download Syllabus
      • ACCT 2301-101 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2020
      • ACCT 2301-102 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2020
      • ACCT 2301-103 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2020
      • ACCT 2301-104 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2020
      • ACCT 2301-105 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2020
      • ACCT 2301-106 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2020
      • ACCT 2301-107 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2020
      • ACCT 2301-108 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2020
      • ACCT 2301-109 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2020
      • ACCT 2301-110 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2020
      • ACCT 2301-111 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2020
      • ACCT 2301-112 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2020
      • ACCT 2301-113 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2020
      • UNIV-BU 1101-013 CAREER PREP & STUDENT SUCCESS
        (Course Id: 113583)
        Fall - Regular Academic Session - 2019
      • ACCT 2301-002 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-005 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-006 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-101 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-102 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-103 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-104 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-105 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-106 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-107 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-108 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-109 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-110 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-111 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-112 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-113 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-114 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-115 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 2301-004 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2019
      • ACCT 2301-005 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2019
      • ACCT 2301-002 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2018 Download Syllabus
      • ACCT 2301-005 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2018 Download Syllabus
      • ACCT 2301-003 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2018 Download Syllabus
      • ACCT 2301-004 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Spring - Regular Academic Session - 2018 Download Syllabus
      • ACCT 2301-002 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2017 Download Syllabus
      • ACCT 2301-005 PRINCIPLES OF ACCOUNTING I
        (Course Id: 100437)
        Fall - Regular Academic Session - 2017 Download Syllabus

Service to the University

    • Sept 2020 to  Present Committee Member
      Undergraduate Assembly
    • Aug 2019 to  Present Committee Member
      Mission and Strategic Management
    • Aug 2018 to  Present Faculty Advisor
      Intervarsity Student Organization
    • June 2018 to  Present ACCT 2301 Course Coordinator
      Department of Accounting
      Coordinate ACCT 2301 instruction and explore and implement approaches to improving the instruction of the course and reducing DFW rates.
    • Sept 2017 to  Present Committee Member
      AACSB A7 Committee