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.
Elaine G. Mauldin
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
Kovar, S. and Mauldin, E. 2007. “Consulting the Consultants – Using External Services Strategically” Strategic Finance November: 30-37.
Mauldin, E., 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.