Ania Rose, Assistant Professor of Accounting at Montana State University College of Business, recently received the Best Paper Award at the International Business and Economics Research Conference. Rose presented the paper at the conference held in Las Vegas.

The International Business and Economics Research conference includes both national and international research papers in the areas of international business, economics, accounting, finance, marketing,and management information systems. The presenters at the conference came from 37 different countries. All accepted papers were double-blind reviewed and published in refereed conference proceedings.

The award was given in recognition of excellence in research as determined by peer evaluation. Titled "A Comparative Analysis of Audit Service Supply Using Desk and Working Paper Reviews," the paper investigated financial audit quality issues for independent school district audits. The Department of Education requires different types of quality control reviews of the financial statements and financial audits of independent school districts. Based on an evaluation of the quality reviews, the findings of the study suggest that low audit quality may be more prevalent than generally suspected and that steps to improve audit quality and auditor credibility are warranted.

The paper was co-authored with Professor Donald Deis, Ph.D., University of Missouri-Columbia, who shared the award.