Eldar Maksymov

Assistant Professor
TEMPE Campus


Eldar Maksymov grew up in Ukraine, which was part of the Soviet Union until 1991. After Ukraine became independent in 1991, the country switched its economic system from the planned socialist economy to the free enterprise system, and in 1994 Professor Maksymov started two successful businesses in resale and real estate at the age of 17. These experiences in Ukraine allowed Professor Maksymov compare and appreciate the benefits of free enterprise (after 1991) over the planned economy (before 1991). In 1996 Professor Maksymov immigrated to London, UK, where he learned English and became interested in studying accounting, the language of business. Eventually, Professor Maksymov immigrated to the United States (1997), graduated with Master's of Accountancy from Brigham Young University (2004), got his CPA license while working for Deloitte (2004-2009), and earned his Ph.D. in Accounting at Cornell University (2015). Since 2014, Professor Maksymov has been a proud Sun Devil faculty member at ASU teaching external auditing (ACC450) and publishing in top accounting research journals. He still proudly holds an active CPA license in the state of Virginia.


  • Ph.D. Accounting, Cornell University
  • M.S. Management, Cornell University
  • MAcc/B.S. Accounting, Brigham Young University

Research Interests

  • Behavioral research (qualitative, survey, and experimental methods) of financial reporting monitors (auditors, litigators, regulators, media, etc.)


  • Donelson, D. C.., M. Ege, A. Imdieke, and E. Maksymov. The Revival of Large Consulting Practices at the Big 4 and Audit Quality. Accounting, Organizations, and Society (forthcoming).
  • Ege, M., W. R. Knechel, P. T. Lamoreaux, and E. Maksymov. The PCAOB’s inspection findings, auditors’ public responses, and what happened next: A multi-method analysis. Accounting, Organizations, and Society (forthcoming).
  • Maksymov, E., J. Pickerd, D. J. Lowe, M. E. Peecher, and A. Reffett. The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys. Contemporary Accounting Research (forthcoming).
  • Brazel, J., C. Gimbar, E. Maksymov, and T. Schaefer. 2019. The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation. Behavioral Research in Accounting 31(2): 135-143.
  • Maksymov, E., M. W. Nelson, and W. R. Kinney. 2018. Budgeting Audit Time: Effects of Procedure Frame and Perceived Procedure Verifiability. Behavioral Research in Accounting 30(1): 59-73.​
  • Maksymov, E., and M. W. Nelson. 2017. Malleable Standards of Care Required by Jurors When Assessing Auditor Negligence. The Accounting Review 92(1): 165-181.
  • Maksymov, E. 2015. Auditor Evaluation of Others’ Credibility: A Review of Behavioral Studies on Determinants and Consequences. Journal of Accounting Literature 35: 104-124.


Fall 2020
Course NumberCourse Title
ACC 450Principles of Auditing
Fall 2019
Course NumberCourse Title
ACC 450Principles of Auditing
Fall 2018
Course NumberCourse Title
ACC 450Principles of Auditing
Fall 2017
Course NumberCourse Title
ACC 450Principles of Auditing
Fall 2016
Course NumberCourse Title
ACC 450Principles of Auditing


  • Dean's List for Teaching Impact (2019-2020)
  • Huizingh Outstanding Undergraduate Teacher Award, Finalist (2019, 2020)
  • Institute for Fraud Prevention Research Award (2017)
  • Research Award, Center for Audit Quality (2011, 2015, 2017)
  • J. Michael Cook Doctoral Consortium Fellow, AAA/Deloitte (2013)
  • Accounting Doctoral Scholar, AICPA (2009-2013)

Work History

Assistant Professor, Arizona State University (2014-present)

Industry Positions

  • Professor-in-Residence, KPMG (NYC, 2017)
  • Auditor, Deloitte (2004-2009)