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Oklahoma State University



School of Accounting
Assistant Professor

STILLWATER, OK 74078-4011
Phone: 405-744-2959


Leah Muriel joined the faculty at OSU in 2013 after completing her PhD at the University of Tennessee. Her research interests include auditing, corporate governance, and fraud-related topics. She has professional experience in public accounting with Grant Thornton and also in industry as an internal auditor at a publicly traded company. During her public accounting career, she focused primarily on Not-For-Profit and Governmental clients. During her time as an internal auditor, she worked on a variety of special projects for management, Sarbanes-Oxley testing, and other operational audits. Leah is also a licensed CPA in the state of Texas, as well as a licensed Certified Internal Auditor.


  • Ph D, The University of Tennessee, Accounting, 2013
  • BBA, Texas A&M University, Accounting, 2002
  • MS, Texas A&M University, Finance, 2002


  • Bradley P. Lawson, Gerald Martin, Leah Muriel, and Michael S. Wilkins. (2019). "How Do Auditors Respond to FCPA Risk?". Auditing: A Journal of Practice and Theory. (38), 4, 177-200.
  • Bradley P. Lawson, Gerald Martin, Leah Muriel, and Michael Wilkins. (2019). "Practitioner Summary: How Do Auditors Respond to FCPA Risk?". Current Issues in Auditing. (13), 2,
  • Bradley P. Lawson, Leah Muriel, and Paula R. Sanders. (2017). "A Survey on Firms’ Implementation of COSO’s 2013 Internal Control-Integrated Framework". Research in Accounting Regulation. (29), 1, 30-43.
  • Leah Muriel. (2015). "Conflict Mineral Disclosure Requirements". Journal of Corporate Accounting & Finance. (27), 1, 79-82.
  • A. Beck, R. Fuller, Leah Muriel, and C. Reid. (2013). "Audit Fees and Investor Perceptions of Audit Characteristics". Behavioral Research in Accounting. (25), 2, 71-95.

Academic, Military, and Professional Positions

  • Oklahoma State University, Assistant Professor, 2013
  • University of Tennessee, Teaching/Research Assistant, August 2008 - May 2013
  • Rent-a-Center, Lead Senior Auditor, August 2006 - July 2008
  • Grant Thornton LLP, Senior Associate, August 2002 - July 2006
  • Texas A&M University, Teaching Assistant, August 2000 - May 2002
  • Duke Energy, Intern, May 2000 - July 2000