Business (573) Home (573)

Transcription

1 ELAINE G. MAULDIN Associate Professor and BKD Professor January, 2015 Robert J. Trulaske, Sr. College of Business 331 Cornell Hall University of Missouri Columbia, Missouri Business (573) Home (573) Education Ph.D., 1997, School of Accountancy, University of Nebraska-Lincoln. Major: Accounting; Minor: Management Information Systems. M.B.A., 1983, B.S.B.A., 1976, University of Nebraska-Omaha. Certification Certified Public Accountant Nebraska Interests Interests Publications Auditing and Information Systems. Auditing, Corporate Governance, and Internal Controls. Hines, C., Masli, A., Mauldin, E., and Peters, G Board Risk Committees and Audit Pricing. Auditing: A Journal of Practice and Theory, forthcoming. Beck, M. J., and Mauldin, E. G Who s Really in Charge? Audit Committee versus CFO Power and Audit Fees. The Accounting Review, 89 (6): Kim, K., Mauldin, E., and Patro, S Outside Directors and Board Advising and Monitoring Performance. Journal of Accounting and Economics 57 (2-3): Mauldin, E., and Wolfe, C How Do Auditors Address Control Deficiencies that Bias Accounting Estimates? Contemporary Accounting 31 (3): Geerts, G., Graham, L., Mauldin, E., McCarthy, W., and Richardson, V Integrating Information Technology into Accounting and Practice Accounting Horizons 27 (4): Hunton, J., Mauldin, E., and Wheeler, P Continuous Monitoring and the Status Quo Effect. International Journal of Accounting Information Systems 11: Wolfe, C., Mauldin E., and Diaz, M Concede or Deny: Do Management Persuasion Tactics Affect Auditor Evaluation of Internal Control Deviations? The Accounting Review 84 (6): Hunton, J., Mauldin, E., and Wheeler, P Potential Functional and Dysfunctional Effects of Continuous Monitoring. The Accounting Review 83 (6):

2 Publications, Practitioner and Other Publications Working Papers Kaplan, S., and Mauldin, E Auditor Rotation and the Appearance of Independence: Evidence from Non-professional Investors. Journal of Accounting and Public Policy 27: Mauldin, E. G., Nicolaou, A. and Kovar, S. E The Influence of Scope and Timing of Reliability Assurance in B2B E-Commerce. International Journal of Accounting Information Systems 7 (2): Jackson, S., Mauldin, E., Wilcox, W., and Kruse, D The Effect of Restructuring Charges on Employer Contributions to Profit Sharing Plans. Journal of Accounting and Public Policy 23 (4): Mauldin, E., and Richtermeyer, S An Analysis of ERP Annual Report Disclosures. International Journal of Accounting Information Systems 5 (4): Mauldin, E An Experimental Examination of Information Technology and Compensation Structure in an Expert Systems Context. Journal of Information Systems 17 (1): Mauldin, E 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. in Accounting Regulation 16: Mauldin, E., and Arunachalam, V An Experimental Examination of Alternative Forms of Web Assurance for Business-to-Consumer E- commerce. Journal of Information Systems 16 (Supplement): Mauldin, E., and Ruchala, L Towards a Meta-Theory of Accounting Information Systems. Accounting, Organizations and Society 24: Mauldin, E Systematic Differences in Employee Stock Ownership Plan Contributions: Some Evidence. Journal of Accounting and Public Policy 18: Kovar, S., and Mauldin, E Consulting the Consultants Using External Services Strategically. Strategic Finance November: Mauldin, E Discussion of Web Assurance Seals: How and Why They Influence Consumers Decisions. Journal of Information Systems (Fall): Wolfe, C., and Mauldin, E. Do Auditors Self-Correct Substantive Test Adjustments After Making Biased Internal Control Deficiency Assessments? Under second round revision for Contemporary Accounting. Glendening, M., Mauldin, E., and Shaw, K. Management, Auditor, and Audit Committee Influence on MD&A: Evidence from Critical Accounting Estimate Quantitative Sensitivity Disclosures. Albrecht, A. and Mauldin, E. Do Auditors Distinguish Management Ability, Incentives, and Power?

3 Working Papers, in Progress Recent Development Academic Experience Kaplan, S.E., and Mauldin, E.G. An Examination of Perceived Auditor Independence: A Threats and Safeguards Approach. Mauldin, E., and Zhong, R. Industry-Level Competition and Internal Controls. Mauldin, E., Shaw, K., and Zhong, R. Monitoring Management Earnings Forecasts. Data analyses complete and working paper being drafted. Mao, J., Masli, A., and Mauldin, E. Management, Board, and Auditor Overconfidence and Security Breaches. Data collection complete and analyses in progress. Editor, The Accounting Review, Associate editor, Journal of Information Systems, , Ad hoc reviewer, The Accounting Review, Contemporary Accounting, Accounting, Organizations & Society, Auditing: A Journal of Practice & Theory, Journal of Accounting and Public Policy, Accounting Horizons. Member, editorial review board, International Journal of Accounting Information Systems, 2000-present. Member, AAA Committee on Annual Meeting Panels At Large, 03/13-08/13. Participant, KPMG Audit Committee Roundtable Series. June Invited presentations at Temple University, Arizona State University, University of North Texas, University of South Florida, University of Nebraska-Lincoln and University of South Carolina. Invited presentation on Cybersecurity Panel, AAA Annual Meeting, Invited presentation at AAA Doctoral Consortium, Invited presentation at AAA IS Section Mid-Year Meeting or AIS New Scholars Consortium, 2012, 2010, 2009, Presenter, AAA Auditing Section Mid-Year Meeting, 2007, Discussant, AAA Auditing Section Mid-Year Meeting, Presenter or Discussant, UWCISA Symposium on Information Systems Assurance, 2013, 2011, 2009, Discussant, AAA Annual Meeting 2009, Discussant, AAA IS Section Mid-Year Meeting, 2008, Reviewer, AAA IS Section Mid-Year Meeting, 2013, 2012, 2010, 2009, Reviewer, AAA Annual Meeting, 2014, 2011, Participant, KU Auditing Symposium, 2012, 2010, Participant, AAA Annual Meeting, Participant, AAA Audit Section Mid-year Meeting, 2007, Participant, AAA IS Section Mid-year Meeting, 2014, 2012, University of Missouri, Associate Professor, 2004 Present, Assistant Professor, University of Nebraska-Lincoln, Graduate Assistant, University of Nebraska-Omaha, Part-time Instructor,

4 Recent Development Participant, Deloitte Trueblood Seminar, Organizer and Participant, Workshop on Automating Internal Control, Pre- AAA IS Section Mid-Year Meeting Organizer and Participant, Workshop on IT Governance and Assurance, Pre- AAA IS Section Mid-Year Meeting Participant, XBRL and Financial Reporting CPE workshop, Participant, CBIZ Mayer Hoffman McCann event, Participant, KPMG Faculty Symposium, Dissertation Committees Xia Zhang Matt Beck Sarah Stein Paul Michas James Whitworth, Chair Michael Yu J. Michael Braswell, Co-chair Mark Landis Alex Nikitkov, Co-chair Grant Beck Lee Kraft Susan Cammack Grants and Awards Recent Service Best Paper Award, Accounting Horizons, Mizzou Advantage Faculty Fellow Grant, With K. Schnatterly as coteam leader and M. Cook, P. Klein, and T. Lambert as Steering Committee. Trulaske College of Business Miller/Smith Summer Scholar Award, Trulaske College of Business Small Grant, 2011, AAA IS Section Outstanding Paper award, Institute of Management Accountants Foundation for Applied Grant, ISACA Grant to attend COBIT conference, Journal of Information Systems Best Reviewer Award, Council Grant, Center for the Study of Organizational Change Grant, Information Systems Outstanding Dissertation Award, Educational Foundation of Women Accountants Competitive Dissertation Grant, American Society of Women Accountants Scholarship, AAA National Doctoral Fellowship, AICPA Elijah Watts Sells Certificate of Honorable Mention May 1976 C.P.A. Exam. Nebraska Gold Certificate Award-Highest score on May 1976 C.P.A. Exam. Summa Cum Laude graduate Member, AAA Council and Council Strategic Task Force, Member, AAA Finance Committee, Member, AAA IS Section R&D committee, Immediate Past President, AAA IS Section, President, AAA IS Section, President-Elect, AAA IS Section, Faculty Coordinator, SAP University Alliance, 2010-present. Member, College of Business Technology Committee,

5 Recent Service, Professional Experience Professional/ Civic Affiliations Chair, School of Accountancy Recruiting Committee, 2014, Member, School of Accountancy 150-Hour Program Committee, Team Leader, Audit/Systems Area Curriculum Review, Member, School of Accountancy Peer and Overall Performance Evaluation Committee, 2012, 2010, Member, School of Accountancy P&T Committee, 2004-present. Member, School of Accountancy R&D Committee, 1997-present. Member, College Faculty Policy Committee, Member, School of Accountancy Ph.D. Program Committee, Eliason & Knuth Companies, Inc., A holding company of nine geographically dispersed subsidiaries specializing in interior subcontracting, material distribution, and manufacturing. Vice President of Finance and Administration, , Chief Financial Officer, Self-employed Financial & Systems Analyst, Father Flanagan s Boys Home, Assistant Controller, Coopers & Lybrand, Certified Public Accountant, American Accounting Association. American Institute of Certified Public Accountants. ISACA. Institute of Internal Auditors. Missouri Society of CPAs, President, , President-Elect,