Elaine G. Mauldin
Associate Professor and BKD Professor
Accountancy
Trulaske College of Business
Office:
331 Cornell Hall
University of Missouri
Columbia, MO 65211
Office Hours:
T: 2:30 PM - 4:00 PM, R: 2:30 PM - 4:00 PM
Phone: (573) 884-0933
E-Mail: mauldine@missouri.edu
Vita
Associate Professor and BKD Professor. B.S.B.A University of Nebraska at Omaha, 1976; M.B.A. University of Nebraska at Omaha, 1983; Ph.D. University of Nebraska at Lincoln, 1997. Dr. Mauldin is a CPA with experience in industry, including V.P. of Finance and Administration for a multi-state construction subcontractor. Professor Mauldin is a member of the American Accounting Association, American Institute of CPAs, the Information Systems Audit and Control Association, and the Institute of Internal Auditors. She teaches information systems and auditing. Dr. Mauldin’s research interests include internal controls, corporate governance, and assurance. She has published in journals such as The Accounting Review, Accounting, Organizations and Society, Journal of Information Systems, and Journal of Accounting and Public Policy.
Publications
Wolfe, C., Mauldin E., and Diaz, M. 2009. “Concede or Deny: Do Management Persuasion Tactics Affect Auditor Evaluation of Internal Control Deviations?” The Accounting Review, 84 (6): 2013-2037.
Hunton, J., Mauldin, E., and Wheeler, P. 2008. “Potential Functional and Dysfunctional Effects of Continuous Monitoring.” The Accounting Review, 83 (6): 1551-1569.
Kaplan, S. and Mauldin, E. 2008. “ Auditor Rotation and the Appearance of Independence: Evidence from Non-professional Investors ” Journal of Accounting and Public Policy 27: 177-192.
Kovar, S. and Mauldin, E. 2007. “Consulting the Consultants – Using External Services Strategically” Strategic Finance November: 30-37.
Mauldin, E.G., Nicolaou, A. and Kovar, S. E. 2006. "The Influence of Scope and Timing of Reliability Assurance in B2B E-Commerce." International Journal of Accounting Information Systems 7 (2): 115-129.
Mauldin, E. and S. Richtermeyer. 2004. "An Analysis of ERP Annual Report Disclosures." International Journal of Accounting Information Systems 5 (4): 395-416.
Jackson, S., E. Mauldin, W. Wilcox, and D. Kruse. 2004. "The Effects of Restructuring Charges on Employer Contributions to Profit Sharing Plans" Journal of Accounting and Public Policy 23 (4): 247-278.
Mauldin, E. 2003. “An Experimental Examination of Information Technology and Compensation Structure in an Expert Systems Context.” Journal of Information Systems 17 (1): 19-41.
Mauldin, E. 2003. “Improving Auditor Independence – The Principles vs. Standards Debate: Some Evidence about the Effects of Type and Provider of Non-Audit Services on Professional Investors’ Judgments” Research in Accounting Regulation 16: 159-169.
Mauldin, E. and V. Arunachalam. 2002. “An Experimental Examination of Alternative Forms of Web Assurance for Business-to-Consumer E-commerce” Journal of Information Systems (Supplement): 33-54.
Mauldin, E. and Ruchala, L. 1999. “Towards a Meta-Theory of Accounting Information Systems” Accounting, Organizations and Society 24: 317-331.
Mauldin, E. 1999. “Systematic Differences in Employee Stock Ownership Plan Contributions: Some Evidence” Journal of Accounting and Public Policy 18: 141-163.