Position: Associate Professor of Accounting; Chair, Department of Accounting and Law
Office: (518) 956-8366
Email: dcaplan (at) albany.edu
Ph.D., University of California at Berkeley, 1994
A.B., Washington University in St. Louis, 1978
Auditors’ abilities and incentives to detect fraud, internal controls, the regulation and self-regulation of the accounting profession, and accounting pedagogy.
"Do firms follow GAAP when they record share repurchases" (with Monica Banyi). Advances in Accounting (September 2016).
"Managing the risk of misleading financial metrics in annual reports: A first step towards providing assurance over management’s discussion" (with Saurav Dutta). Journal of Accounting Literature (June 2016).
"Blurred Vision, Perilous Future: Management Fraud at Olympus" (with Saurav Dutta and David Marcinko). Issues in Accounting Education (August 2014).
"Growing Pains at Groupon" (with Saurav Dutta and David Marcinko). Issues in Accounting Education (February 2014).
"Lehman on the Brink of Bankruptcy: A Case about Aggressive Application of Accounting Standards" (with Saurav Dutta and David Marcinko). Issues in Accounting Education (May 2012).
“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 615 Financial Statement Analysis
TBUS 160 A Non-Mathematical Introduction to the Theory of Games