ANGELA SPENCER
School of Accounting
Interim Head, School of Accounting
Lanny G. Chasteen Chair in Accounting
STILLWATER, OK 74078
Phone: 405-744-2863
angela.spencer@okstate.edu
Biography
Angela Wheeler Spencer joined the faculty at OSU in 2006 after completing her PhD at the University of Arkansas. She currently teaches both undergraduate and graduate courses, including courses on financial accounting and accounting theory. She has supervised a number of honors theses and currently serves as the director of the undergraduate accounting program. Her research interests primarily focus on issues related to financial reporting, including off-balance sheet items and disclosure. Dr. Spencer maintains an active CPA license in both Oklahoma and Arkansas.Education
- Ph D, University of Arkansas, Accounting, 2006
- MBA, University of Central Arkansas, 1999
- BS, University of the Ozarks, Accounting, 1998
Publications
- Bryan G. Brockbank, Craig A. Sisneros, Angela Wheeler Spencer, and W. Adam Stroud. "Bridging the Gap: Design Suggestions and Remediation Insights from a Curriculum Change in the Financial Accounting Series". Issues in Accounting Education (Forthcoming).
- Maureen G Butler, Kimberly Swanson Church, Gail Hoover King, and Angela Wheeler Spencer. (2021). "Do Your Students Know What They Don't Know? An Accounting Competencies Strategy". Issues in Accounting Education. (36), 4,
- Kimberly Swanson Church, Gail Hoover King, and Angela Spencer. (2020). "Starting Students on the Path to Lifelong Learning". BizEd.
- Angela Spencer, Marueen G. Butler, and Kimberly S. Church. (2019). "Do, reflect, think, apply: Experiential education in accounting". Journal of Accounting Education. 48, 12-21.
- Bradley P. Lawson and Angela Spencer. (2018). "Reorganization of the PCAOB’s Auditing Standards". Today's CPA. 20-22.
- Bradley P. Lawson, Vivian O'Hara, and Angela Spencer. (2017). "Updates and Comparisons Regarding Changes to the Audit Reporting Model in the United States, United Kingdom, and European Union". Journal of Corporate Accounting and Finance. (28), 5, 9-22.
- Bradley P. Lawson, Angela Wheeler Spencer, and Monika N. Turek. (2016). "Developments in ethics guidelines for CPAs". Journal of Corporate Accounting and Finance.
- Angela Wheeler Spencer, Maureen Butler, and Kim Church. (2016). "What grade do you earn?". New Accountant.
- Angela Wheeler Spencer, Spencer Usrey, and Thomas Webb. (2016). "When should you take the CPA exam?". New Accountant.
- Angela Wheeler Spencer and Thomas Z Webb. (2015). "Leases: A Review of Contemporary Academic Literature Related to Lessees". Accounting Horizons. (29), 4,
- Angela Wheeler Spencer, Spencer Usrey, and Thomas Z. Webb. (2015). "The Disclosure of CPA Disciplinary Action: A State-by-State Overview". The CPA Journal. (LXXXV), 3, 60-63.
- Angela Wheeler Spencer and Charlotte Wright. (2013). "Accounting for leases: an update of issues and implications for the oil and gas industry". Petroleum Accounting and Financial Management Journal. (32), 1,
- Carolyn Callahan, Rodney Smith, and Angela Wheeler Spencer. (2013). "The Long-Term Performance Consequences Of Strategic Partnerships In High Tech Industries". Journal of Applied Business Research. (29), 1,
- Angela Wheeler Spencer, Spencer Usrey, and Thomas Zachary Webb. (2013). "Who needs an ethics exam? You may if you just passed the CPA exam!". New Accountant. (756),
- Carolyn M. Callahan, Rodney E. Smith, and Angela Wheeler Spencer. (2013). "The Valuation and Reliability Implications of FIN 46 for Synthetic Leases". Journal of Accounting and Public Policy. (32), 4,
- Angela Wheeler Spencer, Monika N. Turek, and Thomas Z. Webb. (2013). "Changing standards for leases: what lessees need to know". Corporate Finance Insider (AICPA).
- Carolyn M. Callahan and Angela Wheeler Spencer. (2012). "Risk implications of increased off-balance sheet disclosure: the case of FIN 46 and SOX". Accounting and Finance Research. (1), 2,
- Carolyn M. Callahan, Rodney E. Smith, and Angela Wheeler Spencer. (2012). "An Examination of the Cost of Capital Implications of Off-Balance Sheet Financing Activity". Accounting Review (The).
Presentations
- Toward Equitable Remediation:Insights from a Natural Experiment in Financial Accounting
AAA Diversity Section Midyear Meeting
American Accounting Association- Diversity Section
San Antonio, Tx - October 29 2022 - Toward Equitable Remediation:Insights from a Natural Experiment in Financial Accounting
AAA Annual Meeting
American Accounting Association
San Diego, CA - August 2 2022 - A Curiosity Mindset in Introductory Accounting – Using Packback AI Technology
American Accounting Association Conference on Teaching and Learning in Accounting
American Accounting Association
San Diego, California - July 30 2022 - Using an Entrepreneurial Mindset to Learn the Language of Business with COVID Adaptations
American Accounting Association Conference on Teaching and Learning in Accounting
American Accounting Association
San Diego, California - July 30 2022 - Preparing Doctoral Accounting Students to Teach
Conference on Teaching and Learning in Accounting
American Accounting Association
Virtual - July 9 2021 - Creating Power Accountants: A Program to Equip Students with Skills to Become Successful
Professionals
Conference on Teaching and Learning in Accounting
American Accounting Association
Virtual - July 8 2021 - Using and Entrepreneurial Mindset to Learn the Language of Business
2020 AAA Teaching, Learning, and Curriculum Section Colloquium
AAA
Virtual - November 7 2020 - See the Trees AND the Forest! Help Students See the Big Picture: Strategic Decisions
to Annual Report
CTLA Annual Meeting
AAA
Virtual - August 13 2020 - An Article Reviewing Exercise to Inform Your Own Manuscript Development
Spark
American Accounting Association
June 12 2020 - Tackling Reviewer Comments: How to Manage Your Revise and Resubmit
Spark
American Accounting Association
Virtual - June 12 2020 - Tackling Reviewer Comments…How to Manage Your Revise and Resubmit
2019 TLC Midyear Colloquium
American Accounting Association
Tampa, FL - November 9 2019 - Reimagine: Building an Innovative Accounting and Analytics Mindset
2019 TLC Mid-Year Colloquium
American Accounting Association
Tampa, FL - November 8 2019 - Wait, wait . . . now tell me! Making and communicating strategic decisions using wait
time data
2019 AAA Intensive Data and Analytics Workshop
American Accounting Association
Orlando, FL - June 2019 - Generating and Publishing Research
2019 Oklahoma Accounting Educators Conference
Oklahoma Society of CPAs
Broken Arrow, OK - June 7 2019 - Preparing Accountants for Life Long Self-Assessment and Development
4th Annual TLC Midyear Colloquium
AAA
Dallas, TX - November 9 2018 - AICPA Core Competencies - An Experiential Learning Case to Increase Student Awareness
of Professional Competencies for Accounting Career Success
2018 AAA Annual Meeting CTLA
AAA CTLA
National Harbor, MD - August 4 2018 - Preparing Accountants of the Future: Professional Competencies and Self-Assessment
Accounting Educators' Seminar
University of Missouri Kansas City
Kansas City, MO - March 2 2018 - The Future of the Accounting Profession: A Lifelong Learning Adventure
Accounting Educators' Seminar
University of Missouri Kansas City
Kansas City, MO - March 2 2018 - Practical Impediments to Convergence of U.S. GAAP and IFRS
European Scientific Institute Conference
European Scientific Institute
Tiblisi, Republic of Georgia - July 19 2015 - Convergence--LIFO Inventory Valuation: An Examination of One Area in Which Convergence
Between U.S. GAAP and IFRS Has Not Been Achieved
IABPAD Winter Meeting
International Academy of Business and Public Administration Disciplines
Orlando, Florida USA - January 2 2015 - Does Market Valuation Incorporate Information Risk in Banks
Annual Meeting
American Accounting Association
2010 - The Valuation and Disclosure Implications of FIN 46 for Synthetic Leases: Off-Balance
Sheet Financing
Annual Meeting
American Accounting Association
San Francisco, CA - 2010 - Does Market Valuation Incorporate Information Risk in Banks
Mid-Year Meeting
South West American Accounting Association
2010 - An Examination of the Cost of Capital Implications of FASB Interpretation (FIN) 46
OSU Accounting Research Conference
Spears School of Business
Stillwater OK - 2010 - An examination of the cost of capital implications of FIN 46
Annual Meeting
American Accounting Association
New York, NY - August 2009 - The Valuation and Disclosure Implications of FIN 46 for Synthetic Leases: Off-Balance
Sheet Financing of Real Property
International Research Conference for Accounting Educators
International Association for Accounting Education and Research
Mexico City, Mexico - September 2007 - Do Major Customer Relationships Enhance the Performance of Strategic Alliances in
High Tech Industries?
Mid-Year Management Accounting Section Meeting
American Accounting Association
Fort Worth, TX - January 2007
Awards and Honors
- Nominee, Greiner Teaching Award at the Undergraduate and Graduate Levels (2022)
- Outstanding Accounting Educator (2020)
- Nominee, Greiner Teaching Award at the Graduate Level (2019)
- Phillips 66 Exceptional Service Award (2018)
- 2017 FSA/Mark Chain Innovation in Teaching Award (2017)
- Nominee, Oklahoma Society of CPAs Outstanding Accounting Eductor (2016)
- Phillips 66 Exceptional Faculty Service Award (2016)
- Nominee, Greiner Teaching Award at the Undergraduate Level (2015)
- Richard W. Poole Research Excellence Award (2015)
- Greiner Teaching Award at the Graduate Level (2014)
- Faculty of the Month (2013)
- Richard W. Poole Research Excellence Award (2011)
- Professor of the Month (2008)
- Nominee, 2007 Outstanding Educator (2007)
Academic, Military, and Professional Positions
- Oklahoma State University, Interim Head, School of Accounting, July 1 2022
- Oklahoma State University, Lanny G. Chasteen Chair in Accounting, July 1 2018
- School of Accounting, Oklahoma State University, Associate Professor, 2016
- Oklahoma State University, Haskell Cudd Professorship, July 1 2019 - June 30 2023
- Oklahoma State University - School of Accounting, Undergraduate Program Coordinator, July 2017 - December 31 2022
- School of Accounting, Oklahoma State University, Assistant Professor, 2015 - 2016
- School of Accounting, Oklahoma State University, Clinical Associate Professor, 2014 - 2015
- School of Accounting, Oklahoma State University, Assistant Professor, 2006 - 2014
- University of Arkansas, Graduate Teaching Assistant, 2003 - 2006
- Angela Wheeler Spencer, CPA, 2000 - 2003
- University of the Ozarks, Instructor, 2000 - 2003
- Beall Barclay and Co. - Ft. Smith AR, CPA, 1999 - 2000
Courses Taught
- ACCT 4901 (7 Semesters)
- BHON 4990 (8 Semesters)
- ACCT 4930 (19 Semesters)
- ACCT 5113 (2 Semesters)
- ACCT 4911 (2 Semesters)
- ACCT 5093 (3 Semesters)
- ACCT 5840 (3 Semesters)
- ACCT 5103 (29 Semesters)
- ACCT 4933 (5 Semesters)
- ACCT 4963 (3 Semesters)
- ACCT 5723 (3 Semesters)
- ACCT 3103 (35 Semesters)
- ACCT 4723 (1 Semester)
- BADM 4050 (1 Semester)
- BADM 5200 (1 Semester)
- ACCT 2003 (2 Semesters)
- ACCT 2203 (6 Semesters)
- ACCT 5850 (1 Semester)
- ACCT 2103 (4 Semesters)
Semester | Course | Section | Course Title |
---|---|---|---|
Spring 2024 | ACCT 4901 | 30015 | Advanced Accounting Tools and Technologies |
Spring 2024 | ACCT 4901 | 30847 | Advanced Accounting Tools and Technologies |
Spring 2024 | BHON 4990 | 31986 | Business Honors Thesis |
Fall 2023 | ACCT 4901 | 70620 | Advanced Accounting Tools and Technologies |
Fall 2023 | ACCT 4930 | 70048 | Accounting Tools and Technologies |
Fall 2023 | ACCT 5113 | 65443 | Financial Accounting Research |
Summer 2023 | ACCT 4901 | 44130 | Advanced Accounting Tools and Technologies |
Summer 2023 | ACCT 4911 | 44131 | Practicum in Professional Accounting II |
Summer 2023 | ACCT 4930 | 44255 | Accounting Projects |
Summer 2023 | ACCT 5093 | 43791 | Reimagine: Innovative Accounting and Analytics Mindset in Florida |
Summer 2023 | ACCT 5840 | 44164 | Special Topics and Individual Work in Accounting |
Spring 2023 | ACCT 4901 | 32004 | Advanced Accounting Tools and Technologies |
Spring 2023 | ACCT 4911 | 32005 | Practicum in Professional Accounting II |
Fall 2022 | ACCT 4901 | 70894 | Advanced Accounting Tools and Technologies |
Fall 2022 | ACCT 4930 | 72349 | GCMA Review |
Fall 2022 | ACCT 4930 | 72525 | Accounting Tools and Technologies |
Fall 2022 | ACCT 5103 | 60276 | Seminar in Contemporary Accounting Theory I |
Fall 2022 | ACCT 5113 | 66437 | Financial Accounting Research |
Summer 2022 | ACCT 4933 | 42860 | Internship in Accounting |
Summer 2022 | ACCT 5093 | 42850 | Reimagine: Innovative Accounting and Analytics Mindset |
Spring 2022 | ACCT 4930 | 31785 | CPA Exam Review |
Spring 2022 | ACCT 4930 | 31786 | Accounting Tools and Technology II |
Spring 2022 | ACCT 4933 | 27244 | Internship in Accounting |
Spring 2022 | ACCT 4963 | 27245 | CPA Review |
Spring 2022 | BHON 4990 | 32196 | Business Honors Thesis |
Fall 2021 | ACCT 4901 | 71832 | Advanced Accounting Tools and Technologies |
Fall 2021 | ACCT 4930 | 71190 | Accounting Tools and Technologies II |
Fall 2021 | ACCT 4930 | 71983 | Accounting Tools and Technology I |
Fall 2021 | ACCT 5103 | 60306 | Seminar in Contemporary Accounting Theory I |
Summer 2021 | ACCT 4930 | 43644 | Accounting Tools and Technology I |
Summer 2021 | ACCT 4933 | 43309 | Internship in Accounting |
Summer 2021 | ACCT 5093 | 43298 | Reimagine: Innovative Accounting and Analytics Mindset |
Spring 2021 | ACCT 4930 | 29546 | Accounting Tools and Technologies I |
Spring 2021 | ACCT 4930 | 29548 | Accounting Tools and Technologies II |
Spring 2021 | ACCT 4933 | 29264 | Internship in Accounting |
Spring 2021 | ACCT 4963 | 29265 | CPA Review |
Spring 2021 | ACCT 5840 | 32018 | Special Topics and Individual Work in Accounting |
Spring 2021 | BHON 4990 | 31938 | Business Honors Thesis |
Fall 2020 | ACCT 4930 | 70068 | Accounting Tools and Technologies I |
Fall 2020 | ACCT 4930 | 70069 | Accounting Tools and Technologies I |
Fall 2020 | ACCT 4933 | 69748 | Internship in Accounting |
Fall 2020 | ACCT 4963 | 70367 | CPA Review |
Fall 2020 | ACCT 5103 | 60319 | Seminar in Contemporary Accounting Theory I |
Summer 2020 | ACCT 4930 | 43342 | Undergraduate Internship |
Summer 2020 | ACCT 5723 | 44056 | Expanding ACCT Horizons in the US: Walt Disney |
Spring 2020 | ACCT 4930 | 30185 | Accounting Practicum I |
Spring 2020 | ACCT 4930 | 30186 | Accounting Practicum I |
Spring 2020 | ACCT 4930 | 30576 | Undergraduate Internship |
Spring 2020 | ACCT 5103 | 30118 | Seminar in Contemporary Accounting Theory I |
Spring 2020 | ACCT 5723 | 31664 | Expanding Accounting Horizons in the US |
Spring 2020 | ACCT 5840 | 31020 | Special Topics: Accounting Tools and Technologies |
Fall 2019 | ACCT 5103 | 60352 | Seminar in Contemporary Accounting Theory I |
Summer 2019 | ACCT 3103 | 40808 | Intermediate Accounting I |
Spring 2019 | ACCT 3103 | 25747 | Intermediate Accounting I |
Spring 2019 | ACCT 4723 | 30333 | Expanding Accounting Horizons in the US: Walt Disney |
Spring 2019 | ACCT 4930 | 31062 | Accounting Projects: Honors |
Spring 2019 | ACCT 5103 | 30290 | Seminar in Contemporary Accounting Theory I |
Spring 2019 | ACCT 5723 | 30334 | Expanding Accounting Horizons in the US: Walt Disney |
Spring 2019 | BADM 4050 | 30335 | Business Colloquium - Walt Disney Company |
Spring 2019 | BADM 5200 | 30336 | Business Colloquium - Walt Disney Company |
Fall 2018 | ACCT 2003 | 69686 | Survey of Accounting |
Fall 2018 | ACCT 2003 | 69687 | Survey of Accounting |
Fall 2018 | ACCT 3103 | 65805 | Intermediate Accounting I |
Fall 2018 | ACCT 5103 | 60383 | Seminar in Contemporary Accounting Theory I |
Summer 2018 | ACCT 3103 | 40917 | Intermediate Accounting I |
Spring 2018 | ACCT 2203 | 26762 | Managerial Accounting |
Spring 2018 | ACCT 3103 | 26767 | Intermediate Accounting I |
Spring 2018 | ACCT 5103 | 29276 | Seminar in Contemporary Accounting Theory I |
Spring 2018 | BHON 4990 | 30436 | Business Honors Thesis |
Fall 2017 | ACCT 2203 | 66726 | Managerial Accounting |
Fall 2017 | ACCT 3103 | 66908 | Intermediate Accounting I |
Fall 2017 | ACCT 5103 | 60428 | Seminar in Contemporary Accounting Theory I |
Fall 2017 | ACCT 5103 | 60429 | Seminar in Contemporary Accounting Theory I |
Summer 2017 | ACCT 4930 | 42161 | Accounting Projects - Hands on Business Experience: Accounting Opportunities in the US |
Spring 2017 | ACCT 2203 | 20019 | Managerial Accounting: Honors |
Spring 2017 | ACCT 2203 | 20020 | Managerial Accounting |
Spring 2017 | ACCT 2203 | 27732 | Managerial Accounting |
Spring 2017 | ACCT 3103 | 27737 | Intermediate Accounting I |
Spring 2017 | BHON 4990 | 28953 | Business Honors Thesis |
Fall 2016 | ACCT 2203 | 67799 | Managerial Accounting |
Fall 2016 | ACCT 3103 | 68004 | Intermediate Accounting I |
Fall 2016 | ACCT 5103 | 60468 | Seminar in Contemporary Accounting Theory I |
Fall 2016 | ACCT 5103 | 60469 | Seminar in Contemporary Accounting Theory I |
Summer 2016 | ACCT 3103 | 503 | INTERMEDIATE ACCOUNTING I |
Spring 2016 | ACCT 3103 | 3 | INTERMEDIATE ACCOUNTING I |
Spring 2016 | ACCT 3103 | 503 | INTERMEDIATE ACCOUNTING I |
Spring 2016 | BHON 4990 | 718 | BUSINESS HONORS THESIS |
Fall 2015 | ACCT 3103 | 1 | INTERMEDIATE ACCOUNTING I |
Fall 2015 | ACCT 3103 | 503 | INTERMEDIATE ACCOUNTING I |
Fall 2015 | ACCT 5103 | 1 | SEMINAR CONTEMP ACCT THRY I |
Fall 2015 | ACCT 5103 | 2 | SEMINAR CONTEMP ACCT THRY I |
Summer 2015 | ACCT 3103 | 503 | INTERMEDIATE ACCOUNTING I |
Summer 2015 | ACCT 5850 | 211 | PRACTICUM PROF ACCTG |
Spring 2015 | ACCT 3103 | 4 | INTERMEDIATE ACCOUNTING I |
Spring 2015 | ACCT 3103 | 503 | INTERMEDIATE ACCOUNTING I |
Fall 2014 | ACCT 3103 | 1 | INTERMEDIATE ACCOUNTING I |
Fall 2014 | ACCT 3103 | 3 | INTERMEDIATE ACCOUNTING I |
Fall 2014 | ACCT 3103 | 503 | INTERMEDIATE ACCOUNTING I |
Fall 2014 | ACCT 5103 | 1 | SEMINAR CONTEMP ACCT THRY I |
Fall 2014 | ACCT 5103 | 2 | SEMINAR CONTEMP ACCT THRY I |
Fall 2014 | BHON 4990 | 705 | BUSINESS HONORS THESIS |
Summer 2014 | ACCT 2103 | 211 | FINANCIAL ACCOUNTING |
Spring 2014 | ACCT 3103 | 3 | INTERMEDIATE ACCOUNTING I |
Spring 2014 | ACCT 3103 | 4 | INTERMEDIATE ACCOUNTING I |
Spring 2014 | BHON 4990 | 704 | BUSINESS HONORS THESIS |
Fall 2013 | ACCT 5103 | 1 | SEMINAR CONTEMP ACCT THRY I |
Fall 2013 | ACCT 5103 | 2 | SEMINAR CONTEMP ACCT THRY I |
Spring 2013 | ACCT 3103 | 3 | FIN ACCT RPRT CONCEPTS I |
Spring 2013 | ACCT 3103 | 4 | FIN ACCT RPRT CONCEPTS I |
Fall 2012 | ACCT 5103 | 1 | SEMINAR CONTEMP ACCT THRY I |
Fall 2012 | ACCT 5103 | 2 | SEMINAR CONTEMP ACCT THRY I |
Spring 2012 | ACCT 3103 | 3 | Financial Accounting & Reporting Concepts |
Spring 2012 | ACCT 3103 | 4 | Financial Accounting & Reporting Concepts |
Fall 2011 | ACCT 5103 | 1 | Seminar in Contemporary Accounting Theory I |
Fall 2011 | ACCT 5103 | 2 | Seminar in Contemporary Accounting Theory I |
Spring 2011 | ACCT 3103 | 3 | Financial Accounting and Reporting Concepts |
Spring 2011 | ACCT 3103 | 4 | Financial Accounting and Reporting Concepts |
Fall 2010 | ACCT 5103 | 1 | Seminar in Contemporary Accounting Theory I |
Fall 2010 | ACCT 5103 | 2 | Seminar in Contemporary Accounting Theory I |
Spring 2010 | ACCT 3103 | 3 | Financial Accounting and Reporting Concepts |
Spring 2010 | ACCT 3103 | 4 | Financial Accounting and Reporting Concepts |
Fall 2009 | ACCT 5103 | 1 | Seminar in Contemporary Accounting Theory I |
Fall 2009 | ACCT 5103 | 2 | Seminar in Contemporary Accounting Theory I |
Spring 2009 | ACCT 3103 | 4 | Financial Accounting and Reporting Concepts |
Fall 2008 | ACCT 3103 | 3 | Financial Accounting and Reporting Concepts |
Fall 2008 | ACCT 5103 | 1 | Seminar in Contemporary Accounting Theory I |
Fall 2008 | ACCT 5103 | 2 | Seminar in Contemporary Accounting Theory I |
Spring 2008 | ACCT 2103 | 002 | Financial Accounting |
Spring 2008 | ACCT 3103 | 001 | Financial Accounting and Reporting Concepts |
Fall 2007 | ACCT 3103 | 1 | Financial Accounting and Reporting Concepts |
Fall 2007 | ACCT 5103 | 1 | |
Spring 2007 | ACCT 2103 | 4 | Financial Accounting |
Spring 2007 | ACCT 3103 | 1 | Financial Accounting and Reporting |
Fall 2006 | ACCT 2103 | 3 | Financial Accounting |
Fall 2006 | ACCT 3103 | 1 | Financial Accounting and Reporting |