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
  • 61 Article
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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
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

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., 2013, (Accepted/In press) In : Journal of Business Ethics. p. 1-15 15 p.

Research output: Contribution to journalArticle

12 Scopus citations

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

Kaplan, S. & Williams, D. D., Jan 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 2013, In : Journal of Accounting Research. 51, 1, p. 135-164 30 p.

Research output: Contribution to journalArticle

19 Scopus citations
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 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 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 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 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 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 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 2009, In : Journal of Accounting and Public Policy. 28, 5, p. 386-400 15 p.

Research output: Contribution to journalArticle

4 Scopus citations
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 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 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 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 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 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 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 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

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., 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 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 journalArticle

12 Scopus citations
2001

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

Kaplan, S. & Whitecotton, S., Mar 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 journalArticle

58 Scopus citations

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

Behn, B. K., Kaplan, S. & Krumwiede, K. R., Mar 2001, In : Auditing. 20, 1

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., Sep 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., Dec 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 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 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., 1996, In : Auditing. 15, 1

Research output: Contribution to journalArticle

27 Scopus citations