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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


  • Brian Carver, Leah Muriel, and Brad S. Trinkle. "Does the Reporting of Critical Audit Matters Affect Nonprofessional Investors’ Perceptions of Auditor Credibility, Information Overload, Audit Quality, and Investment Risk?". Behavioral Research in Accounting (Forthcoming). (Forthcoming),
  • 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