Secondary Titles (2)
- Executive Associate Dean of Faculty and Research
- KPMG Professor
Maines, who holds the KPMG Professorship, has served in the role of Department Chairperson for the Accounting Department since 2010. During that time, she has contributed in many outstanding ways including overseeing the department’s faculty hiring efforts, which have resulted in outstanding hires, and leading the school in the AACSB Accounting reaccreditation process.
Maines has published many high-impact articles in the top accounting journals, and she has presented her research in the field’s top conferences and workshops. On two separate occasions, she has won the Kelley School’s outstanding research award. Maines is also an exceptional teacher. In addition to her many teaching award nominations from both the undergraduate and doctoral programs, she won the Trustee Teaching Award in 2006.
On the service dimension, Maines has contributed to activities at every level ranging from the department to the school and to the university. She has been equally generous contributing her time to the profession including serving as Editor for The Accounting Review (2008-2011), Associate Editor of Contemporary Accounting Review (2004-2006), and Associate Editor of Advances in Accounting Behavioral Research (1997-1999). Prior to these editor positions, she served on the editorial review boards for these journals along with two other accounting journals (Accounting Horizons and Journal of Management Accounting Research). From 2010-2011, Maines served as the Chair for the American Accounting Association Doctoral Consortium Committee. Yet, this is just one of numerous positions she has held for AAA and Accounting Behavior and Organizations.
Industry Expertise (6)
Professional Training and Coaching
Training and Development
Areas of Expertise (3)
Behavioural Decision Theory
KPMG Professorship (professional)
2008 Awarded by the Kelley School of Business at the University of Indiana.
Teaching Award (professional)
2006 Awarded by the Kelley School of Business Trustees.
PricewaterhouseCoopers Faculty Fellow (professional)
2002 Awarded by the Kelley School of Business at the University of Indiana, 2002 - 2008.
Associate Professor Research Award (professional)
2001 Awarded by the Kelley School of Business at the University of Indiana in 2001 and 2003.
John F. Barna Faculty Fellow (professional)
2001 Awarded by the Kelley School of Business at the University of Indiana, 2001 - 2002.
University of Chicago: Ph.D., Business Administration 1990
University of Chicago: M.B.A., Accounting and Economics 1990
Indiana University: M.B.A., Finance 1979
Indiana University: B.Sc., Accounting 1978
Graduated with Highest Distinction and Honors.
Media Appearances (2)
IU Kelley School of Business gets $300,000 from KPMG for Hodge Hall expansion
IU News Room online
"The Department of Accounting is privileged to have a longstanding partnership with KPMG. The professionals at KPMG devote countless hours to the education and development of our students and faculty," said Laureen Maines, the KPMG Professor of Accounting and department chair. "KPMG's philanthropy to the department plays a key role in retaining outstanding faculty and supporting our teaching and research missions. We are extremely grateful to KPMG for their continued support of both the department and the new undergraduate building."...
IU Kelley School of Business professor honored by the American Accounting Association
IU News Room online
"Professor Hopkins' paper is an outstanding illustration of the benefits of academic research to accounting practice," said Laureen Maines, chair of the accounting department at the Kelley School. "This paper presented the first evidence that companies' discretion over comprehensive income reporting affects analysts' judgments and stimulated a significant body of research that provided valuable evidence to the Financial Accounting Standards Board."...
The nature of accounting information reliability: Inferences from archival and experimental researchAccounting Horizons
2006 Reliability is an essential characteristic for accounting information to be useful for decision making. Reliability represents the extent to which the information is unbiased, free from error, and representationally faithful (FASB 1980). Despite the central role of reliability, it is ...
Does search-facilitating technology improve the transparency of financial reporting?The Accounting Review
2004 XBRL (eXtensible Business Reporting Language) is an emerging technology that facilitates directed searches and simultaneous presentation of related financial statement and footnote information. We investigate whether using an XBRL-enhanced search engine helps ...
Evaluating concepts-based vs. rules-based approaches to standard settingAccounting Horizons
2003 In its new project on Codification and Simplification, the FASB indicates its intent to evaluate the feasibility of issuing concepts-based standards rather than issuing detailed, rule-based standards with exceptions and alternatives. 1 Related to this project, members of the ...
Using budgets for performance evaluation: Effects of resource allocation and horizontal information asymmetry on budget proposals, budget slack, and performanceThe Accounting Review
2002 Business executives and academics frequently criticize budget-based compensation plans as providing incentives for subordinates to build slack into proposed budgets. In this paper, we examine whether either of two practices-using budgets to allocate scarce resources, or ...
Effects of comprehensive-income characteristics on nonprofessional investors' judgments: The role of financial-statement presentation formatThe Accounting Review
2000 Statement of Financial Accounting Standards (SFAS) No. 130 requires companies to report comprehensive income in a primary financial statement, but allows its presentation in either a statement of comprehensive income or a statement of stockholders' equity (Financial ...