Robert J. Trulaske Sr., College of Business, University of Missouri

People Directory

Elaine G. Mauldin

BKD Professor
Cornell Hall
(573) 884-0933

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, the Information Systems Audit and Control Association, and the Institute of Internal Auditors. 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.

B.S.B.A University of Nebraska at Omaha, 1976
M.B.A. University of Nebraska at Omaha, 1983
Ph.D. University of Nebraska at Lincoln, 1997


Journal Articles

Glendening, M., E. Mauldin, and K. Shaw. 2019. "Determinants and Consequences of Quantitative Critical Accounting Estimate Disclosures". The Accounting Review  In-Press.

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.

Mauldin, E., and Wolfe, C. 2014. “How Do Auditors Address Control Deficiencies that Bias Accounting Estimates?” Contemporary Accounting Research, 31 (3): 658-680.

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.

Beck, M.J., and Mauldin, E.G. 2014.  "Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees."  The Accounting Review 89 (6): 2057-2085.

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.

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.

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

Mauldin, E.G., 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.

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. 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. 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.