Steven Kaplan

School Dir & Professor

  • 1418 Citations
  • 23 h-Index
1986 …2019

Research output per year

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Research Output

  • 1418 Citations
  • 23 h-Index
  • 59 Article
  • 2 Review article
2019

The role of accountability in reducing the impact of affective reactions on capital budgeting decisions

Fehrenbacher, D. D., Kaplan, S. E. & Moulang, C., Jan 1 2019, (Accepted/In press) In : Management Accounting Research. 100650.

Research output: Contribution to journalArticle

2018

Further evidence on the negativity bias in performance evaluation: When does the evaluator’s perspective matter?

Kaplan, S., Petersen, M. J. & Samuels, J. A., Mar 1 2018, In : Journal of Management Accounting Research. 30, 1, p. 169-184 16 p.

Research output: Contribution to journalArticle

How Do Investors Respond to Restatements? Repairing Trust Through Managerial Reputation and the Announcement of Corrective Actions

Cianci, A. M., Clor-Proell, S. M. & Kaplan, S., Mar 27 2018, (Accepted/In press) In : Journal of Business Ethics. p. 1-16 16 p.

Research output: Contribution to journalArticle

1 Scopus citations
2017

Discussion of "The Psychology of Billing"

Falsetta, D. & Kaplan, S., 2017, (Accepted/In press) In : Contemporary Accounting Research.

Research output: Contribution to journalArticle

The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions

Farrar, J., Kaplan, S. & Thorne, L., Feb 9 2017, (Accepted/In press) In : Journal of Business Ethics. p. 1-14 14 p.

Research output: Contribution to journalArticle

4 Scopus citations
2016

Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students

Fiolleau, K. & Kaplan, S., Apr 20 2016, (Accepted/In press) In : Journal of Business Ethics. p. 1-18 18 p.

Research output: Contribution to journalArticle

5 Scopus citations

The Effects of Current Income Attributes on Nonprofessional Investors’ Say-on-Pay Judgments: Does Fairness Still Matter?

Kaplan, S. & Zamora, V. L., Sep 7 2016, (Accepted/In press) In : Journal of Business Ethics. p. 1-19 19 p.

Research output: Contribution to journalArticle

3 Scopus citations
2015

An examination of the effect of CEO social ties and CEO reputation on nonprofessional investors’ say-on-pay judgments

Kaplan, S., Samuels, J. A. & Cohen, J., Jan 1 2015, In : Journal of Business Ethics. 126, 1, p. 103-117 15 p.

Research output: Contribution to journalArticle

12 Scopus citations
7 Scopus citations

Do auditors constrain benchmark beating behavior to a greater extent in the fourth versus interim quarters?

Casey, R. J., Kaplan, S. & Pinello, A. S., Jun 1 2015, In : Advances in Accounting. 31, 1, p. 1-10 10 p.

Research output: Contribution to journalArticle

1 Scopus citations

The Impact of Budget Goal Difficulty and Promotion Availability on Employee Fraud

Clor-Proell, S. M., Kaplan, S. & Proell, C. A., Nov 1 2015, In : Journal of Business Ethics. 131, 4, p. 773-790 18 p.

Research output: Contribution to journalArticle

9 Scopus citations
2013

Do going concern audit reports protect auditors from litigation? A simultaneous equations approach

Kaplan, S. & Williams, D. D., Jan 1 2013, In : Accounting Review. 88, 1, p. 199-232 34 p.

Research output: Contribution to journalArticle

46 Scopus citations

The Information Content of Tax Expense for Firms Reporting Losses

Dhaliwal, D. S., Kaplan, S., Laux, R. C. & Weisbrod, E., Mar 1 2013, In : Journal of Accounting Research. 51, 1, p. 135-164 30 p.

Research output: Contribution to journalArticle

19 Scopus citations

The moderating effects of the incentive system and performance measure on managers' and their superiors' expectations about the manager's effort

Cianci, A. M., Kaplan, S. & Samuels, J. A., May 14 2013, In : Behavioral Research in Accounting. 25, 1, p. 115-134 20 p.

Research output: Contribution to journalArticle

4 Scopus citations

The relation between individual characteristics and compensation contract selection

Fehrenbacher, D. D., Kaplan, S. & Pedell, B., Nov 6 2013, (Accepted/In press) In : Management Accounting Research.

Research output: Contribution to journalArticle

2 Scopus citations
2012

An examination of anonymous and non-anonymous fraud reporting channels

Kaplan, S., Pany, K., Samuels, J. & Zhang, J., Jun 1 2012, In : Advances in Accounting. 28, 1, p. 88-95 8 p.

Research output: Contribution to journalArticle

10 Scopus citations
11 Scopus citations

The changing relationship between audit firm size and going concern reporting

Kaplan, S. & Williams, D. D., Jul 1 2012, In : Accounting, Organizations and Society. 37, 5, p. 322-341 20 p.

Research output: Contribution to journalArticle

18 Scopus citations
2011

An examination of the effect of inquiry and auditor type on reporting intentions for fraud

Kaplan, S., Pope, K. R. & Samuels, J. A., Nov 1 2011, In : Auditing. 30, 4, p. 29-49 21 p.

Research output: Contribution to journalArticle

22 Scopus citations
2010
31 Scopus citations

The effect of social confrontation on individuals' intentions to internally report fraud

Kaplan, S., Pope, K. R. & Samuels, J. A., Sep 1 2010, In : Behavioral Research in Accounting. 22, 2, p. 51-67 17 p.

Research output: Contribution to journalArticle

31 Scopus citations
2009

An examination of the association between gender and reporting intentions for fraudulent financial reporting

Kaplan, S., Pany, K., Samuels, J. & Zhang, J., Jun 1 2009, In : Journal of Business Ethics. 87, 1, p. 15-30 16 p.

Research output: Contribution to journalArticle

45 Scopus citations

An examination of the effects of procedural safeguards on intentions to anonymously report fraud

Kaplan, S., Pany, K., Samuels, J. A. & Zhang, J., Nov 1 2009, In : Auditing. 28, 2, p. 273-288 16 p.

Research output: Contribution to journalArticle

39 Scopus citations

Ethical norms of CFO insider trading

Kaplan, S., Samuels, J. A. & Thorne, L., Sep 1 2009, In : Journal of Accounting and Public Policy. 28, 5, p. 386-400 15 p.

Research output: Contribution to journalArticle

4 Scopus citations

The judgmental effects of management communications and a fifth balanced scorecard category on performance evaluation

Kaplan, S. & Wisner, P. S., Jul 1 2009, In : Behavioral Research in Accounting. 21, 2, p. 37-56 20 p.

Research output: Contribution to journalArticle

40 Scopus citations
2008
39 Scopus citations

Auditor rotation and the appearance of independence: Evidence from non-professional investors

Kaplan, S. & Mauldin, E. G., Mar 1 2008, In : Journal of Accounting and Public Policy. 27, 2, p. 177-192 16 p.

Research output: Contribution to journalArticle

39 Scopus citations

Impact of post-restatement actions taken by a firm on non-professional investors' Credibility perceptions

Almer, E. D., Gramling, A. A. & Kaplan, S., Jun 1 2008, In : Journal of Business Ethics. 80, 1, p. 61-76 16 p.

Research output: Contribution to journalArticle

17 Scopus citations

The effects of management's preannouncement strategies on investors' judgments of the trustworthiness of management

Cianci, A. M. & Kaplan, S., Jun 1 2008, In : Journal of Business Ethics. 79, 4, p. 423-444 22 p.

Research output: Contribution to journalArticle

14 Scopus citations

The influence of auditor experience on the persuasiveness of information provided by management

Kaplan, S., O'Donnell, E. F. & Arel, B. M., May 1 2008, In : Auditing. 27, 1, p. 67-83 17 p.

Research output: Contribution to journalArticle

31 Scopus citations
2007

Andersen and the market for lemons in audit reports

Kaplan, S., Roush, P. B. & Thorne, L., Feb 1 2007, In : Journal of Business Ethics. 70, 4, p. 363-373 11 p.

Research output: Contribution to journalArticle

10 Scopus citations

Effects of Subordinate Likeability and Balanced Scorecard Format on Performance-Related Judgments

Kaplan, S., Petersen, M. J. & Samuels, J. A., 2007, In : Advances in Accounting. 23, p. 85-111 27 p.

Research output: Contribution to journalArticle

12 Scopus citations
66 Scopus citations

Moral judgment and causal attributions: Consequences of engaging in earnings management

Kaplan, S., McElroy, J. C., Ravenscroft, S. P. & Shrader, C. B., Aug 1 2007, In : Journal of Business Ethics. 74, 2, p. 149-164 16 p.

Research output: Contribution to journalArticle

18 Scopus citations
2005

Wrongdoing by consultants: An examination of employees' reporting intentions

Ayers, S. & Kaplan, S., Mar 1 2005, In : Journal of Business Ethics. 57, 2, p. 121-137 17 p.

Research output: Contribution to journalArticle

59 Scopus citations
2004

The reputation effects of earnings management in the internal labor market

Kaplan, S. & Ravenscroft, S. P., Jul 2004, In : Business Ethics Quarterly. 14, 3, p. 453-478+594-595

Research output: Contribution to journalArticle

13 Scopus citations
2003

A research tool to increase attention to experimental materials: Manipulating presentation format

Almer, E. D., Hopper, J. R. & Kaplan, S. E., Nov 24 2003, In : Journal of Business and Psychology. 17, 3, p. 405-418 14 p.

Research output: Contribution to journalArticle

6 Scopus citations

A Web assurance services model of trust for B2C e-commerce

Kaplan, S. & Nieschwietz, R. J., Jun 1 2003, In : International Journal of Accounting Information Systems. 4, 2, p. 95-114 20 p.

Research output: Contribution to journalArticle

83 Scopus citations

Review partners' reactions to contact partner risk judgments of prospective clients

Ayers, S. & Kaplan, S., Mar 2003, In : Auditing. 22, 1, p. 29-45 17 p.

Research output: Contribution to journalReview article

12 Scopus citations
2001

An examination of auditors' reporting intentions when another auditor is offered client employment

Kaplan, S. E. & Whitecotton, S. M., Mar 1 2001, In : Auditing. 20, 1, p. 44-63 20 p.

Research output: Contribution to journalArticle

81 Scopus citations

Ethically related judgments by observers of earnings management

Kaplan, S., Aug 11 2001, In : Journal of Business Ethics. 32, 4, p. 285-298 14 p.

Research output: Contribution to journalReview article

58 Scopus citations

Further evidence on the auditor's going-concern report: The influence of management plans

Behn, B. K., Kaplan, S. E. & Krumwiede, K. R., Mar 2001, In : Auditing. 20, 1, p. x-28

Research output: Contribution to journalArticle

61 Scopus citations
23 Scopus citations
34 Scopus citations
2000

An examination of audit report lag for banks: A panel data approach

Henderson, B. C. & Kaplan, S. E., Sep 1 2000, In : Auditing. 19, 2, p. 158-174 17 p.

Research output: Contribution to journalArticle

37 Scopus citations
1998

An examination of ethical standards for tax issues

Grasso, L. P. & Kaplan, S. E., Jan 1 1998, In : Journal of Accounting Education. 16, 1, p. 85-100 16 p.

Research output: Contribution to journalArticle

14 Scopus citations

Potential differences between engagement and risk review partners and their effect on client acceptance judgments

Ayers, S. & Kaplan, S., Jun 1 1998, In : Accounting Horizons. 12, 2, p. 139-153 15 p.

Research output: Contribution to journalArticle

25 Scopus citations

The effect of diversity-related attributes on hiring, advancement and voluntary turnover judgments

Almer, E. D., Hopper, J. R. & Kaplan, S., Mar 1 1998, In : Accounting Horizons. 12, 1, p. 1-17 17 p.

Research output: Contribution to journalArticle

19 Scopus citations
1996

Escalation of Commitment among Internal Auditors

Brody, R. G. & Kaplan, S., Dec 1 1996, In : Auditing. 15, 1, p. x1-15

Research output: Contribution to journalArticle

27 Scopus citations