Mauldin, E., and Wolfe, C. 2014. “How Do Auditors Address Control Deficiencies that Bias Accounting Estimates?” Contemporary Accounting Research, 31 (3): 658-680.
Accountancy
Elaine G. Mauldin
FORVIS Distinguished Professor
Email
Office
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.
Education
BS BA, University of Nebraska Omaha, 1976; MBA, University of Nebraska Omaha, 1983; PhD, University of Nebraska Lincoln, 1997
Publications
Beck, M.J., and Mauldin, E. 2014. "Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees." The Accounting Review 89 (6): 2057-2085.
Kim, K., Mauldin, E., and Patro, P. 2014. “Outside Directors and Board Advising and Monitoring Performance.” Journal of Accounting and Economics, 57 (2-3): 110-131.
Geerts, G., Graham, L., Mauldin, E., McCarthy, W., and Richardson, V. 2013. “Integrating Information Technology into Accounting Research and Practice” Accounting Horizons, 27 (4): 815-840.
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.