Natalia Kochetova-Kozloski

Professor
Sobey School of Business
Accounting

Faculty Member Information

Education

Ph.D., Accounting and Auditing, Georgia State University, 2002
B.S., Accounting, University of South Alabama, 1996

Professional Licensures & Certifications

Fellow Certified Management Accountant/Fellow Chartered Professional Accountant (FCMA, FCPA), Society of Certified Management Accountants; now Chartered Professional Accountants of Canada, 2014
Certified Management Accountant (CMA), Society of Management Accountants of Ontario Executive Program, 2005

Academic Work Experience

2011 - 2017, Associate Professor, Department of Accounting and Commercial Law, Sobey School of Business, Saint Mary’s University
2009 - 2010, Assistant Professor, Department of Accounting and Commercial Law, Sobey School of Business, Saint Mary’s University
2003 - 2009, Assistant Professor, School of Accounting and Finance, Faculty of Arts, University of Waterloo
2002 - 2002, Lecturer, School of Accounting and Finance, Faculty of Arts, University of Waterloo
2001 - 2002, Part-time Instructor, Robinson College of Business, Georgia State University School of Accountancy
1996 - 2001, Research and Teaching Assistant, School of Accountancy, Robinson College of Business, Georgia State University

Non-Academic Work Experience

1995 - 1996, Cost and General Accountant, American Tank & Vessel, Inc

Membership

2015 - Present, Chartered Professional Accountants of Nova Scotia
2009 - Present, Financial Executives International- Canada (Atlantic Chapter)
2006 - Present, Institute of Corporate Directors- Canada (Atlantic Chapter)
2003 - Present, European Auditing Research Network (EARNet)
2003 - Present, European Accounting Association (EAA)
2002 - Present, Canadian Academic Accounting Association (CAA)
1996 - Present, American Accounting Association (AAA)

Honours

Beta Gamma Sigma Lifetime Membership Beta Gamma Sigma, the international honor society serving business programs accredited by AACSB International - 2016
Outstanding Volunteer of the Year Province of Ontario - 2009
Women in the Lead Canadian Directory - 2009
Katherine Miles Scholarship Recipient School of Accountancy, Robinson College of Business, Georgia State University - 2002
Laurels Fund Scholarship Recipient The Educational Foundation of Women in Accounting - 1999
Doctoral Consortium Fellow National American Accounting Association - 1998
Beta Alpha Psi Honorary Accounting Fraternity Beta Alpha Psi - 1996
Full Academic Scholarship Republic of Tatarstan President Recipient - 1996
United States Information Agency Scholarship Recipient "Freedom Support Act" Undergraduate Exchange Program - 1995
Phi Chi Theta Honorary Business and Economics Fraternity - 1994

Teaching: Course / Program Development

2009/03 - Present, Teaching at Saint Mary's University
2002/03 - 2008/03, Teaching at the University of Waterloo
1996/03 - 2001/03, Teaching at Georgia State University

Scholarly Contributions

Journal Articles

Eilifsen Aasmund, Kochetova-Kozloski Natalia, Messier William, Jr.. "Mitigating the Dilution Effect of Non-Diagnostic Information on Auditors' Judgments Using a Frequency Response Mode", Accounting, Organizations, and Society (Summer - 2017)
Boritz J. Efrim, Kochetova-Kozloski Natalia, Robinson Linda, Wong Christopher. "Auditors' and Specialists' Views about the Use of Specialists during an Audit" (Summer - 2017)
Kochetova-Kozloski Natalia, Boritz J. Efrim, Robinson Linda. "Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk", The Accounting Review 90:3 (Spring - 2015), 881-915
Hoos Florian, Kochetova-Kozloski Natalia, d'Arcy Anne. "The Importance of the Chief Audit Executive's Communication: Experimental Evidence on Internal Auditors' Judgments in a "Two Masters Setting"", International Journal of Auditing (Fall - 2015)
Kochetova-Kozloski Natalia, Bedárd Jean, Kelly Khim. "Processes of Evaluating the Effectiveness of Public Companies' Internal Controls over Financial Reporting: An Interview-based Study" (Spring - 2015)
Kochetova-Kozloski Natalia, Messier William, Jr., Kozloski Thomas. "Auditor Business Process Analysis and Linkages among Auditor Risk Judgments", Auditing: A Journal of Practice & Theory 32:3 (Spring - 2012), 123-139
Kochetova-Kozloski Natalia, Messier William, Jr.. "Strategic Analysis and Auditor Risk Assessments", Auditing: A Journal of Practice & Theory 30:4 (Spring - 2010), 149-171
Kochetova-Kozloski Natalia, Messier William, Jr., Eilifsen Aasmund. "Improving Auditors' Fraud Judgments Using a Frequency Response Mode", Contemporary Accounting Research 28:3 (Spring - 2010), 837-858
Kochetova-Kozloski Natalia, Messier William, Jr., Kozloski Thomas. "An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers", Auditing: A Journal of Practice & Theory 29:3 (Spring - 2009), 233-252
Kochetova-Kozloski Natalia, Knechel W. Robert, Salterio Steven. "The Effect of Benchmarked Performance Measures and Strategic Analysis on Auditors' Risk Assessments and Mental Models", Accounting, Organizations, and Society 35 (Spring - 2009), 316-333
Kotchetova Natalia, Messier Jr William, Kochetova-Kozloski Natalia. "'Strategic Analysis and Auditor Risk Assessments'", Working Paper NA (Winter - 2009), NA
Kotchetova Natalia, Kozloski Thomas, Messier Jr. William, Kochetova-Kozloski Natalia. "'Linkages Between Auditors' Risk Assessments in a Risk-Based Audit'", Working Paper NA (Winter - 2009), NA
Salterio Steven, W. Robert, Kotchetova Natalia, Kochetova-Kozloski Natalia. "'The Effects of Performance Measure Type, Benchmarks, Perceived Performance and Strategic Analysis on Auditors' Risk Assessments'", Working Paper NA (Winter - 2009), NA
Kotchetova Natalia, Messier Jr. William, Aasmund Eilifsen,, Kochetova-Kozloski Natalia. "'Frequency Response Mode and Case Context in Auditors' Probabilistic Judgment, or Revisiting the Past" Auditors and Frequentists'", Working Paper NA (Winter - 2009), NA
Kotchetova Natalia, O'Donnell Ed, R. Alan, Kochetova-Kozloski Natalia. "Auditor Judgment about Misstatement Risk at the Account Level in a Risk-Based Audit: A Descriptive Model and Experimental Evidence", Working Paper NA (Winter - 2009), NA
Kotchetova Natalia, Fred A., Johnston Wesley, Kochetova-Kozloski Natalia. "'Customer Profitability: Prospective vs. Retrospective Approaches in a Business to Business Setting'", Journal of Industrial Marketing Management 30 (Winter - 2004), 353-363
Kotchetova Natalia, Claire K., Jacobs Fred, Kochetova-Kozloski Natalia. "'The Impact of Management Team Characteristics and Agency Structure On Disclosure Fraud'", Journal of Forensic Accounting: Fraud, Audit, and Taxation 1 (Winter - 2000), 147-180

Presentation

Kochetova-Kozloski Natalia, Boritz J. Efrim, Robinson Linda. "Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk", The Accounting Review (Spring - 2015)
Kochetova-Kozloski Natalia. "Mitigating the Dilution Effect of Non-Diagnostic Information on Auditors' Judgments Using a Frequency Response Mode ", Midyear Auditing Section Meetings of American Accounting Association (Spring - 2014)
Kochetova-Kozloski Natalia. "Auditors' and Specialists' Views about the Use of Specialists during an Audit", Midyear Auditing Section Meetings of American Accounting Association (Spring - 2014)
Kochetova-Kozloski Natalia. "Mitigating the Dilution Effect of Non-Diagnostic Information on Auditors' Judgments Using a Frequency Response Mode", European Accounting Association (Spring - 2014)
Kochetova-Kozloski Natalia. "Auditors' and Specialists' Views about the Use of Specialists during an Audit", European Accounting Association (Spring - 2014)
Kochetova-Kozloski Natalia. "Mitigating the Dilution Effect of Non-Diagnostic Information on Auditors' Judgments Using a Frequency Response Mode", University of Massachusetts-Amherst Research Workshop Series (Spring - 2014)
Kochetova-Kozloski Natalia. "Cognitive Approach to Reducing Dilution Effect in Risk Assessments", 5th Workshop on Audit Quality (Spring - 2014)
Kochetova-Kozloski Natalia. "Use of Specialists during an Audit", American Accounting Association Annual Conference (Spring - 2013)
Kochetova-Kozloski Natalia. "Use of Specialists during an Audit", Canadian Academic Accounting Association Conference (Spring - 2013)
Kochetova-Kozloski Natalia. "Judgment Processes Underlying Companies' Disclosure and Remediation of Weaknesses in Internal Controls over Financial Reporting", Simon Fraser University Research Workshop Series (Spring - 2013)
Kochetova-Kozloski Natalia. "Processes of Evaluating the Effectiveness of Public Companies' Internal Controls over Financial Reporting: An Interview-based Study", American Accounting Association Annual Conference (Spring - 2012)
Kochetova-Kozloski Natalia. "Processes of Evaluating the Effectiveness of Public Companies' Internal Controls over Financial Reporting: An Interview-based Study", Canadian Academic Accounting Association Conference (Spring - 2012)
Kochetova-Kozloski Natalia. "Strategic Performance Information and Canadian Board Involvement in Strategy-Related Issues: A Field Study", European Accounting Association (Spring - 2012)
Kochetova-Kozloski Natalia. "Processes of Evaluating the Effectiveness of Public Companies' Internal Controls over Financial Reporting: An Interview-based Study", European Accounting Association (Spring - 2012)
Kochetova-Kozloski Natalia. "Are Fraud Specialists Relatively More Effective than Auditors at Modifying Audit Programs in the Presence of Fraud Risk?", Concordia University Lawrence Bloomberg Endowed Chair in Accountancy Research Seminar Series (Spring - 2012)
Kochetova-Kozloski Natalia. "The Use of Strategic Performance Information by Directors of Canadian Public Companies: A Field Study", Canadian Academic Accounting Association Conference (Spring - 2011)
Kochetova-Kozloski Natalia. "Are Fraud Specialists Effective at Modifying Audit Programs in the Presence of Fraud Risk?", European Audit Research Network (EARNet) Symposia (Spring - 2011)
Kochetova-Kozloski Natalia. "The Use of Strategic Performance Information by Directors of Canadian Public Companies: A Field Study", Saint Mary's University Research EXPO (Spring - 2011)
Kochetova-Kozloski Natalia. "The Effect of an Entity's Risk Management Process and Business Process Analysis on Auditors' Risk of Material Misstatement Judgments", Auditing Special Interest Group Conference (Spring - 2011)
Kochetova-Kozloski Natalia. "Judgment Processes Underlying Companies' Disclosure and Remediation of Weaknesses in Internal Controls over Financial Reporting", Saint Mary's University Research EXPO (Spring - 2010)
Kochetova-Kozloski Natalia. "Remediation of Halo Effects in Auditor Risk Assessments Using Data-Framing Theory", Auditing Special Interest Group Conference (Spring - 2010)

Other Publications

Kochetova-Kozloski Natalia. "Serving Two Masters and the Role of Chief Audit Executive's Communication in Internal Auditors' Judgments: Experimental Evidence "
Saint Mary's University Research EXPO (Spring - 2012)
Kochetova-Kozloski Natalia. "Auditors' and Directors' Judgment and Decision-Making: A Multi-Project Perspective"
Saint Mary's University Research EXPO (Spring - 2009)

Service: Institutional Committees

Finance Committee, 2013/03 - None (Member)
Presidential Search Committee, 2013/01 - 2013/02 (Member)
Sobey School of Business Research Advancement Committee, 2012/03 - None (Member)
Board of Governors, 2012/03 - None (Board Member)
Property Committee, 2012/01 - 2013/02 (Member)
Saint Mary's University Faculty Appointments Committee, 2011/03 - None (Member)
Saint Mary's University Faculty of Graduate Studies Research Committee, 2011/03 - None (Member)
Saint Mary's University Senate Curriculum Committee, 2010/01 - 2012/02 (Member)
Department of Accounting Performance Review and Recruiting Committee, 2009/03 - None (Member)
Saint Mary's University Academic Discipline Appeals Board, 2008/01 - 2013/02 (Member)
Department of Accounting Research Committee, 2008/01 - 2012/02 (Member)

Service: Professional or Disciplinary

Associate Editor, Accounting Perspectives 2013/03 - Present
Chair of the Audit and Finance Committee, CPA Atlantic School of Business 2013/03 - Present
Ad Hoc Editor, Contemporary Accounting Research 2013/01 - 2013/02
Board of Directors, CPA Atlantic School of Business 2012/03 - Present
Treasurer, CPA Atlantic School of Business 2012/03 - Present
Research Committee Chair, Auditing Section of American Accounting Association 2011/03 - Present
Board of Directors, Canadian Academic Accounting Association 2011/03 - Present
Chair of Research Committee, Canadian Academic Accounting Association 2011/03 - Present
CEO Search Committee, CPA Atlantic School of Business 2011/01 - 2012/02
Editorial Board, Contemporary Accounting Research 2010/03 - Present
Chair of the Audit and Risk Committee, Certified Management Accountants (CMA) of Nova Scotia, Bermuda and the Caribbean 2010/03 - Present
National Examiner for AU2 "Advanced External Auditing" Course, Certified General Accountants of Canada (CGA-Canada) Program of Professional Studies 2010/01 - 2013/02
Board Report Examiner , Certified Management Accountants (CMA) of Nova Scotia, Bermuda and the Caribbean 2010/01 - 2010/02
SSHRC Insight Grant Program Assessor, Committee # 3-A "Business and Management" 2010/01 - 2011/02
Governance Committee, Certified Management Accountants (CMA) of Nova Scotia, Bermuda and the Caribbean 2010/01 - 2011/02
KPMG Accounting Case Competition Judge , Atlantic Schools of Business Conference 2009/03 - 2009/03
Board of Directors, Certified Management Accountants (CMA) of Nova Scotia, Bermuda and the Caribbean 2009/03 - Present
SSHRC Standard Research Grant Program Assessor, Committee #22 "Accounting and Finance" 2009/01 - 2010/02
Governance and Risk Committee, Financial Executives International - Canada 2009/01 - 2012/02
Regional Coordinator for International Members, AAA Auditing Section 2007/01 - 2009/02
Editorial Board , Auditing: A Journal of Practice & Theory 2005/03 - Present
Reviewer, American Accounting Association annual conferences (Auditing and ABO sections) and for Mid-year meetings of Auditing Section 1999/03 - Present
Moderator and Discussant, American Accounting Association annual conferences 1999/03 - Present

Service: Community

Board of Directors, Alliance Francaise 2014/03 - Present
Treasurer, Alliance Francaise 2014/03 - Present