Angela Wheeler Spencer joined the faculty at OSU in 2006 after completing her PhD at the University of Arkansas. She currently teaches both undergraduate and graduate courses, including courses on financial accounting and accounting theory. She has supervised a number of honors theses and currently serves as the director of the undergraduate accounting program. Her research interests primarily focus on issues related to financial reporting, including off-balance sheet items and disclosure. Dr. Spencer maintains an active CPA license in both Oklahoma and Arkansas.