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Education
Ph.D., Major in Accountancy, University of Illinois at Champaign-Urbana, 1982; M.A.S., Major in Accountancy, University of Illinois at Champaign-Urbana, 1976; B.S., Major in Accounting, Arizona State University, 1974.
Research Areas
Behavioral and Ethical issues in decision making involving accounting and/or tax information among managers, auditors, tax preparers, and/or financial statement users.
Academic Positions
Arizona State University: 1981-present.
Professional Leadership
Member of American Accounting Association; Former Editor, Behavioral Research in Accounting; Member of the Editorial Board for Auditing: A Journal of Practice & Theory; Ad Hoc Reviewer for The Accounting Review.
Representative Publications
S. E. Kaplan, and E. G. Mauldin. "Auditor rotation and the appearance of independence: Evidence from nonprofessional investors," Journal of Accounting and Public Policy, 2008
C. Blanthorne, and S. E. Kaplan. "An egocentric model of the relation among the opportunity to underreport, ethical beliefs about underreporting and underreporting behavior," Accounting, Organizations and Society, 2008
S. E. Kaplan, E. O'Donnell, and B. Arel. "The influence of auditor experience on the persuasiveness of information provided by management," Auditing: A Journal of Practice & Theory, 2008
ASU is a tier 1 research university and W. P. Carey is proud of its strong tradition of teaching and classroom excellence. Our students directly benefit from the research and theories our faculty brings into the classroom. Below is a list of courses being taught during the current semester by this faculty member. Click a course to view it in the ASU course catalog.
ACC 791 - Seminar
A small class emphasizing discussion, presentations by students, and written research papers.
