Profiles

Photo
Angela Wheeler Spencer Associate Professor School of Accounting 428 Business Building Stillwater Campus 405-744-2863 (Phone)

Education

Ph D, University of ArkansasAccounting2006
MBA, University of Central Arkansas1999
BS, University of the OzarksAccounting1998

Publications

Bradley P. Lawson, Angela Wheeler Spencer & Monika N. Turek. (2016). "Developments in ethics guidelines for CPAs". Journal of Corporate Accounting and Finance.

Angela Wheeler Spencer, Maureen Butler & Kim Church. (2016). "What grade do you earn?". New Accountant.

Angela Wheeler Spencer, Spencer Usrey & Thomas Webb. (2016). "When should you take the CPA exam?". New Accountant. (Forthcoming).

Angela Wheeler Spencer & Thomas Z Webb. (2015). "Leases: A Review of Contemporary Academic Literature Related to Lessees". Accounting Horizons, 29 (4)

Angela Wheeler Spencer, Spencer Usrey & 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 & Charlotte Wright. (2013). "Accounting for leases: an update of issues and implications for the oil and gas industry". Petroleum Accounting and Financial Management. 32 (1)

Carolyn Callahan, Rodney Smith & 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 & 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 & 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 & Thomas Z. Webb. (2013). "Changing standards for leases: what lessees need to know". Corporate Finance Insider (AICPA).

Carolyn M. Callahan & 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 & Angela Wheeler Spencer. (2012). "An Examination of the Cost of Capital Implications of Off-Balance Sheet Financing Activity". Accounting Review (The), (Forthcoming).

Awards and Honors

Nominee, Greiner Teaching Award at the Undergraduate Level (2016)
Nominee, Oklahoma Society of CPAs Outstanding Accounting Eductor (2016)
Phillips 66 Exceptional Faculty Service Award (2016)
Nominee, Greiner Teaching Award at the Undergraduate Level (2015)
Richard W. Poole Research Excellence Award (2015)
Greiner Teaching Award at the Graduate Level (2014)
Faculty of the Month (2013)
Richard W. Poole Research Excellence Award (2011)
Professor of the Month (2008)
Nominee, 2007 Outstanding Educator (2007)

Presentations Given

Practical Impediments to Convergence of U.S. GAAP and IFRS
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

Academic, Military, and Professional Positions

School of Accounting, Oklahoma State University, Associate Professor, 2016
School of Accounting, Oklahoma State University, Assistant Professor, 2006 - 2016
University of Arkansas, Graduate Teaching Assistant, 2003 - 2006
Angela Wheeler Spencer, CPA, 2000 - 2003
University of the Ozarks, Instructor, 2000 - 2003
Beall Barclay and Co. - Ft. Smith AR, CPA, 1999 - 2000

Courses Taught

ACCT 2203 (1 Semesters)
ACCT 3103 (28 Semesters)
ACCT 5103 (19 Semesters)
ACCT 2103 (4 Semesters)

Full Course List

SemesterCourseSectionCourse Title
Fall 2016ACCT 220367799Managerial Accounting
Fall 2016ACCT 310368004Intermediate Accounting I
Fall 2016ACCT 510360468Seminar in Contemporary Accounting Theory I
Fall 2016ACCT 510360469Seminar in Contemporary Accounting Theory I
Summer 2016ACCT 3103503INTERMEDIATE ACCOUNTING I
Spring 2016ACCT 31033INTERMEDIATE ACCOUNTING I
Spring 2016ACCT 3103503INTERMEDIATE ACCOUNTING I
Fall 2015ACCT 31031INTERMEDIATE ACCOUNTING I
Fall 2015ACCT 3103503INTERMEDIATE ACCOUNTING I
Fall 2015ACCT 51031SEMINAR CONTEMP ACCT THRY I
Fall 2015ACCT 51032SEMINAR CONTEMP ACCT THRY I
Summer 2015ACCT 3103503INTERMEDIATE ACCOUNTING I
Spring 2015ACCT 31034INTERMEDIATE ACCOUNTING I
Spring 2015ACCT 3103503INTERMEDIATE ACCOUNTING I
Fall 2014ACCT 31031INTERMEDIATE ACCOUNTING I
Fall 2014ACCT 31033INTERMEDIATE ACCOUNTING I
Fall 2014ACCT 3103503INTERMEDIATE ACCOUNTING I
Fall 2014ACCT 51031SEMINAR CONTEMP ACCT THRY I
Fall 2014ACCT 51032SEMINAR CONTEMP ACCT THRY I
Summer 2014ACCT 2103211FINANCIAL ACCOUNTING
Spring 2014ACCT 31033INTERMEDIATE ACCOUNTING I
Spring 2014ACCT 31034INTERMEDIATE ACCOUNTING I
Fall 2013ACCT 51031SEMINAR CONTEMP ACCT THRY I
Fall 2013ACCT 51032SEMINAR CONTEMP ACCT THRY I
Spring 2013ACCT 31033FIN ACCT RPRT CONCEPTS I
Spring 2013ACCT 31034FIN ACCT RPRT CONCEPTS I
Fall 2012ACCT 51031SEMINAR CONTEMP ACCT THRY I
Fall 2012ACCT 51032SEMINAR CONTEMP ACCT THRY I
Spring 2012ACCT 31033Financial Accounting & Reporting Concepts
Spring 2012ACCT 31034Financial Accounting & Reporting Concepts
Fall 2011ACCT 51031Seminar in Contemporary Accounting Theory I
Fall 2011ACCT 51032Seminar in Contemporary Accounting Theory I
Spring 2011ACCT 31033Financial Accounting and Reporting Concepts
Spring 2011ACCT 31034Financial Accounting and Reporting Concepts
Fall 2010ACCT 51031Seminar in Contemporary Accounting Theory I
Fall 2010ACCT 51032Seminar in Contemporary Accounting Theory I
Spring 2010ACCT 31033Financial Accounting and Reporting Concepts
Spring 2010ACCT 31034Financial Accounting and Reporting Concepts
Fall 2009ACCT 51031Seminar in Contemporary Accounting Theory I
Fall 2009ACCT 51032Seminar in Contemporary Accounting Theory I
Spring 2009ACCT 31034Financial Accounting and Reporting Concepts
Fall 2008ACCT 31033Financial Accounting and Reporting Concepts
Fall 2008ACCT 51031Seminar in Contemporary Accounting Theory I
Fall 2008ACCT 51032Seminar in Contemporary Accounting Theory I
Spring 2008ACCT 2103002Financial Accounting
Spring 2008ACCT 3103001Financial Accounting and Reporting Concepts
Fall 2007ACCT 31031Financial Accounting and Reporting Concepts
Fall 2007ACCT 51031
Spring 2007ACCT 21034Financial Accounting
Spring 2007ACCT 31031Financial Accounting and Reporting
Fall 2006ACCT 21033Financial Accounting
Fall 2006ACCT 31031Financial Accounting and Reporting