ANGELA SPENCER

School of Accounting
Lanny G. Chasteen Chair in Accounting

233 BUSINESS
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

• 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) (Forthcoming).

Presentations

• 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