Dennis Caplan

Position: Assistant Professor
Office: (518) 956-8366
Email: dcaplan (at)
Curriculum Vitae

Ph.D., University of California at Berkeley, 1994

Research Interests
Auditors’ abilities and incentives to detect fraud, internal auditing, the regulation and self-regulation of the accounting profession, corporate governance, management accounting pedagogy.

“The Congressional Ban on Nonaudit Services: ‘Reasoned and Reasonable’
or ‘Quack Corporate Governance’” (with Diane Janvrin and James Kurtenbach). Accounting and the Public Interest (2009).

“Internal Audit Outsourcing: An Analysis of Self-Regulation by the Accounting Profession” (with Diane Janvrin and James Kurtenbach). Research in Accounting Regulation (2007).

Activity-Based Costing and Cost Interdependencies among Products” (with Nahum Melumad and Amir Ziv). Issues in Accounting Education (February 2005).

“A Model of Auditing Under Bright-Line Accounting Standards” (with Michael Kirschenheiter). Journal of Accounting, Auditing & Finance (Fall 2004).

“John Adams, Thomas Jefferson, and the Barbary Pirates: An Illustration of Relevant Costs for Decision Making.” Issues in Accounting Education (August 2003).

“Outsourcing and Audit Risk for Internal Audit Services” (with Michael Kirschenheiter). Contemporary Accounting Research (Fall 2000).

“Internal Controls and the Detection of Management Fraud.” Journal of Accounting Research (Spring 1999).

BACC 461 Auditing
BACC 531 Introduction to Cost Analysis
BACC 630 Advanced Cost Management