Elaine Malden
Accountancy

Elaine G. Mauldin

FORVIS Distinguished Professor
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

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. 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. 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.