Elder teaches a seminar on audit theory and courses on audit practice and small business management. Professor Elder's research focuses on audit quality, governmental auditing, and auditor decision-making. "Enforcement Release Evidence on the Audit Confirmation Process: Implications for Standard Setters," Research in Accounting Regulation, 2010, with D. Janvrin, P. Caster. "The Investment Opportunity Set and Earnings Management: Evidence from the Role of Controlling Shareholders," Corporate Governance: An International Review, 2010, with K. Chen, S. Hung. “Internal Control Weaknesses and Client Risk Management,” (forthcoming), Journal of Accounting, Auditing & Finance, with Y. Zhang, J. Zhou, and N. Zhou.