Elaine Malden

Elaine G. Mauldin

FORVIS Distinguished Professor
331 Cornell Hall

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, and ISACA. 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, Contemporary Accounting Research, Journal of Accounting and Economics, and Journal of Information Systems.


BS BA, University of Nebraska Omaha, 1976; MBA, University of Nebraska Omaha, 1983; PhD, University of Nebraska Lincoln, 1997


Emett, S., Kaplan, S., Mauldin, E., and Pickerd, J. 2023. “Auditing with Data and Analytics: External Reviewer Perceptions of Audit Quality and Efficiency.” Contemporary Accounting Research, forthcoming.

Glendening, M., E. Mauldin, and K. Shaw. 2019. "Determinants and consequences of quantitative critical accounting estimate disclosures." The Accounting Review, 94 (5): 189-218 https://doi.org/10.2308/accr-52368

Albrecht, A., E. Mauldin, and N. J. Newton. 2018. "Do Auditors Recognize the Potential Dark Side of Executives’ Accounting Competence?" The Accounting Review 93 (6): 1-28.

Farber, D., Huang, S., and Mauldin, E. 2018. “Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity.” Journal of Accounting, Auditing, & Finance 33 (2): 174-179.

Hines, C., Masli, A., Mauldin, E., and Peters, G. 2015.  "Board Risk Committees and Audit Pricing."  Auditing: A Journal of Practice and Theory, 34 (4): 59-84.