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School of Accounting
Professor, Department Head and Wilton T. Anderson Chair, School of Accounting
STILLWATER, OK 74078
BiographyAudrey A. Gramling has over twenty years' experience as a faculty member and has served a one-year term as an Academic Accounting Fellow in the Office of the Chief Accountant at the SEC. Effective June 2018, Audrey will begin an appointment as Professor and Head of the School of Accounting and the Wilton T. Anderson Chair at Oklahoma State University. During the previous four years, she was a faculty member at Colorado State University, where she has served as Professor, Department of Accounting Chair, and EKS&H Faculty Fellow. Previously she served as the Treece Endowed Chair and Accounting Department Professor and Chair at Bellarmine University. She has also been on the accounting faculty at Kennesaw State University, Georgia State University, Wake Forest University, and University of Illinois at Urbana-Champaign. Prior to earning her Ph.D. at the University of Arizona, Audrey was an external auditor at a predecessor firm of Deloitte and an internal auditor at Georgia Institute of Technology.
Audrey has served the accounting and academic professions in many capacities including holding several leadership positions within the American Accounting Association. She is a member of the Center for Audit Quality's Accounting Academic Sounding Board and served as a COSO Advisory Council Member for the Internal Control-Integrated Framework Update Project. She joined the AICPA's Auditing Standards Board in February 2018. Audrey has received a number of academic awards for excellence including the Kennesaw State University Coles College Distinguished T.P. Hall Service Award and Distinguished Professor Award.
- Ph D, University of Arizona, Accounting, Auditing, 1995
- Other, Georgia State University, MPA: Accounting, 1990
- BBA, University of Toledo, Accounting, 1985
- Other, University of Toledo, Correctional Technology, 1982
- K. M. Johnstone, Audrey Gramling, and L. E. Rittenberg. (2019). "Financial Statement Auditing: A Risk-Based Approach". Cengage. 11 ed.,
- Audrey Gramling, A. Schneider, and L. Shefchek. (2018). "Do consulting services performed by internal auditors influence their subsequent assessments when performing assurance services?". Advances in Accounting Behavioral Research. (21),
- Audrey Gramling and A. Schneider. (2018). "Effects of reporting relationship and type of internal control deficiency on internal auditors’ internal control evaluations". Managerial Auditing Journal. (33), 3, 246-266.
- J.F. Boyle, Audrey Gramling, D.R. Hermanson, and H.M. Hermanson. (2015). "Audit committee material weaknesses in smaller reporting companies: still struggling". Journal of Forensic & Investigative Accounting. (7), 1, 110-121.
- N.I. Nuhoglu, Audrey Gramling, and D.A. Wood. (2014). "Are the activities of the internal audit function associated with audit committee quality factors?". Bogazici Journal: Review of Social, Economic and Administrative Studies. (28), 1, 27-46.
- Audrey Gramling, N.I. Nuhoglu, and D.A. Wood. (2013). "A descriptive study of factors associated with the internal audit function policies having an impact: comparisons between organizations in a developed and an emerging economy". Turkish Studies. (14), 3, 581-606. DOI: 10.1080/14683849.2013.833019.
- H.M. Hermanson and Audrey Gramling. (2013). "Nature’s Sunshine Products: Anatomy of an FCPA Failure". Issues in Accounting Education. 599–615.
- Audrey Gramling, E. O’Donnell, and S.D. Vandervelde. (2013). "An experimental examination of factors that influence auditor assessments of a deficiency in internal control over financial reporting.". Accounting Horizons. 249-269.
- Audrey Gramling and R. Clune. (2012). "Hiring recent university graduates into internal audit positions: Insights from practicing internal auditors". Current Issues in Auditing. A1–A14.
- Audrey Gramling, J. Krishnan, and Y. Zhang. (2011). "Are PCAOB-identified audit deficiencies associated with a change in reporting decisions of triennially inspected audit firms?". Auditing: A Journal of Practice and Theory. 59-79.
- Audrey Gramling and D. R. Hermanson. (2009). "Adding Political Risk to Internal Audit’s Radar Screen.". Internal Auditing. July / August, 33-36.
- Audrey Gramling and D. R. Hermanson. (2009). "Assisting the Audit Committee during the Financial Crisis.". Internal Auditing. May / June, 41-44.
- Audrey Gramling and D. R. Hermanson. (2007). "What Can Internal Auditors Learn From PCAOB Inspection Reports?". Internal Auditing. January / February, 41-44.
- Audrey Gramling and P. M. Myers. (2003). "Internal auditors' assessments of fraudulent financial reporting warning signs: Implications for external auditors". The CPA Journal . (June), 20-24,
- Audrey Gramling. (1997). "The perceived benefits of certified internal auditor designation". Managerial Auditing Journal. 70-79.
Academic, Military, and Professional Positions
- Oklahoma State University, Professor, Department Head and Wilton T. Anderson Chair, School of Accounting, June 2018
- Colorado State University, Professor and Department Chair, Department of Accounting, July 2014 - May 2018
- Colorado State University, EKS&H Faculty Fellow, Department of Accounting, July 2015 - July 2016
- Bellarmine University, Fr. Raymond J. Treece Endowed Chair, Professor and Department Chair, Accounting Department, June 2012 - May 2014
- Kennesaw State University, Professor, School of Accountancy, August 2010 - May 2012
- Kennesaw State University, Associate Professor, Department of Accounting, August 2005 - August 2010
- Office of the Chief Accountant at the U.S. Securities and Exchange Commission, Academic Accounting Fellow, August 2004 - August 2005
- Georgia State University, Assistant Professor, School of Accountancy, August 2000 - July 2004
- Wake Forest University, Assistant Professor and PricewaterhouseCoopers Faculty Fellow, August 1998 - July 2000
- University of Illinois at Urbana-Champaign, Assistant Professor, School of Accountancy, June 1995 - August 1998
- University of Arizona, Graduate Teaching / Research Associate, 1990 - 1995
- Georgia Institute of Technology, Internal Auditor, 1988 - 1990
- Deloitte Haskins & Sells, Staff/Senior Auditor, 1985 - 1988