AUDREY GRAMLING

School of Accounting
Professor, Anadarko Petroleum Corporation Endowed Chair

SCHOOL OF BUSINESS
STILLWATER, OK 74078
Phone: 405-744-1245

audrey.gramling@okstate.edu

Biography

Audrey 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.

Education

• 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

Publications

• Robert Allen, Audrey Gramling, and Dana Hermanson. (2023). ""Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions" ". Accounting Horizons. (37), 4, Print ISSN 0888-7993.
• Natalia Mintchik, Sridhar Ramamoorti, and Audrey A Gramling. (2021). "Mindsets as an Enhancement of 21st Century Accounting Education". Issues in Accounting Education. (November), 87-118.
• 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.
• 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. (2007). "What Can Internal Auditors Learn From PCAOB Inspection Reports?". Internal Auditing. January / February, 41-44.