Profiles

Photo
Audrey Gramling Professor and Department Head, Wilton T. Anderson Chair School of Accounting 439A Business Building Stillwater Campus 405-744-1245 (Phone)

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 ArizonaAccounting, Auditing1995
MPA, Georgia State UniversityMPA: Accounting1990
BBA, University of ToledoAccounting1985
Associate Degree, University of ToledoCorrectional Technology1982

Books - Textbook or Research

Audrey Gramling & P. L. Walker. (2009). "Management’s Reporting on Internal Control over Financial Reporting". BNA/TM Accounting Policy and Practice Series.

Audrey Gramling. (2003). "Research Opportunities in Internal Auditing; 7. Bailey, A. D., Jr., A. A. Gramling, and S. Ramamoorti, editors.". Institute of Internal Auditors Research Foundation.

K. A. Trotman, Audrey Gramling, K. Johnstone, S. Kaplan, B. Mayhew, J. Reimers, R. Schwartz, H. T. Tan & B. Wright. (2000). "Twenty Five Years of Audit Research".

W. L. Felix, Jr., Audrey Gramling & M. J. Maletta. (1998). "Coordinating Total Audit Coverage: The Relationship between Internal and External Auditors". Institute of Internal Auditors Research Foundation..

Journals

Audrey Gramling, A. Schneider & L. Shefchek. "Do consulting services performed by internal auditors influence their subsequent assessments when performing assurance services?". Advances in Accounting Behavioral Research. (Forthcoming). 21

Audrey Gramling & 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 & 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 & 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 & 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 & Audrey Gramling. (2013). "Nature’s Sunshine Products: Anatomy of an FCPA Failure". Issues in Accounting Education. , 599–615.

Audrey Gramling, E. O’Donnell & 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 & 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 & 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, D. R. Hermanson & H. M. Hermanson. (2011). "The Foreign Corrupt Practices Act: Insights for Internal Auditors". Internal Auditing . (January/February), 13-19.

Audrey Gramling, J.G. Jenkins & M.H. Taylor. (2010). "Policy and research implications of evolving independence rules for public company auditors". Accounting Horizons, December, 547-566.

Audrey Gramling, E. O'Donnell & S.D. Vandervelde. (2010). "Audit partner evaluation of compensating controls: A focus on design effectiveness and extent of auditor testing". Auditing: A Journal of Practice and Theory . November, 175-187.

Audrey Gramling, D.R. Hermanson, H.H. Hermanson & Z. Ye. (2010). "Addressing problems with segregation of duties in smaller companies.". The CPA Journal . July, 30-34.

Audrey Gramling, D.R. Hermanson & H.M. Hermanson. (2009). "Audit committee material weaknesses in smaller reporting companies.". The CPA Journal. December, 24-29.

A. Schneider, Audrey Gramling, D.R. Hermanson, H.M. Hermanson & Z. Ye. (2009). "A review of academic literature on internal control reporting under SOX". Journal of Accounting Literature . 28, 1-46.

M.G. Watson & Audrey Gramling. (2009). "An analysis of peer review reports: A focus on deficiencies of the top 20 triennially inspected firms". Current Issues in Auditing. 2, A1-A14.

Audrey Gramling & D. R. Hermanson. (2009). "What Do Pending Changes in Accounting and Financial Reporting Mean for Internal Auditors?". Internal Auditing . (November/December), 35-38.

Audrey Gramling & D. R. Hermanson. (2009). "Avoiding Where Was Internal Audit. ". Internal Auditing. (September / October), 39-41.

Audrey Gramling & D. R. Hermanson. (2009). "Adding Political Risk to Internal Audit’s Radar Screen.". Internal Auditing. (July / August), 33-36.

Audrey Gramling & D. R. Hermanson. (2009). "Assisting the Audit Committee during the Financial Crisis.". Internal Auditing. (May / June), 41-44.

Audrey Gramling & D. R. Hermanson. (2009). "Developing an ERM Mindset.". Internal Auditing. (March / April), 37-40.

Audrey Gramling & D. R. Hermanson. (2009). "Internal Audit Quality: Would We Know It If We Saw It?". Internal Auditing. (January / February), 36-39.

Audrey Gramling & V. Karapanos. (2008). "Auditor independence – A focus on the SEC independence rules". Issues in Accounting Education . 23 (2), 247-260.

S. Asare, R. Davidson & Audrey Gramling. (2008). "Internal auditors’ evaluation of fraud factors in planning an audit: The importance of audit committee quality and management incentives". International Journal of Auditing . 12, 181-203.

Audrey Gramling & D. R. Hermanson. (2008). "The Financial Sector Meltdown: Lessons for Internal Auditors and Others.". Internal Auditing. (November / December), 33-35.

Audrey Gramling & D. R. Hermanson. (2008). "COSO’s Perspective on Internal Control Monitoring: Implications for Internal Auditors ". Internal Auditing. (September / October), 34-38.

Audrey Gramling & D. R. Hermanson. (2008). "A World of Unintended Consequences.". Internal Auditing. (July / August), 39-41.

Audrey Gramling & D. R. Hermanson. (2008). "Guarding Against Audit Committee Overconfidence.". Internal Auditing. (May / June), 38-41.

Audrey Gramling & D. R. Hermanson. (2008). "How Much Progress Has Been Made in Governance?". Internal Auditing. (March / April), 38-40.

Audrey Gramling & D. R. Hermanson. (2008). "The PCAOB’s Proposed Guidance for Auditors of Smaller Public Companies". Internal Auditing. (January / February), 40-43.

Audrey Gramling & D. R. Hermanson. (2007). "A Call for Greater Transparency.". Internal Auditing. (November / December), 37-40.

Audrey Gramling & D. R. Hermanson. (2007). "The IIA’s Research on the State of the Internal Auditing Profession.". Internal Auditing. (September / October), 32-34.

Audrey Gramling & D. R. Hermanson. (2007). "COSO’s Internal Control Guidance for Smaller Businesses. ". Internal Auditing. (July / August), 40-44.

E. D. Almer, Audrey Gramling & S. E. Kaplan. (2007). "Impact of post-restatement actions taken by a firm on non-professional investors’ credibility perceptions". Journal of Business Ethics,

Audrey Gramling & D. R. Hermanson. (2007). "Rationalizing Stock Option Backdating and Spring-Loading.". Internal Auditing. (May / June), 38-41.

Audrey Gramling & D. R. Hermanson. (2007). "The SEC’s Proposed Guidance for Management’s Assessment of Internal Control. ". Internal Auditing. (March / April), 38-41.

Audrey Gramling & D. R. Hermanson. (2007). "What Can Internal Auditors Learn From PCAOB Inspection Reports?". Internal Auditing. (January / February), 41-44.

Audrey Gramling & P. M. Myers. (2006). "Internal auditing’s role in ERM". Internal Auditor . April, 52-58.

Audrey Gramling & D. R. Hermanson. (2006). "Corporate Governance – What Role is Your Internal Audit Function Playing?". Internal Auditing. (November /December), 37-39.

Audrey Gramling & D. R. Hermanson. (2006). "Assessing Internal Audit Quality.". Internal Auditing. (May/June), 26-33.

B. T. Croteau & Audrey Gramling. (2006). "Activities of the Professional Practice Group in the SEC's Office of the Chief Accountant.". The Auditor’s Report . (Spring)

A. D. Bailey, Jr. & Audrey Gramling. (2005). "Financial reporting quality: A focus on the role of the independent auditor". Research on Professional Responsibility and Ethics in Accounting. 10, 3-34.

Audrey Gramling, W. L. Felix, Jr. & M. J. Maletta. (2005). "The influence of non-audit service revenues and client pressure on external auditors’ decisions to rely on internal audit. ". Contemporary Accounting Research, Spring, 31-53.

N. L. Fargher & Audrey Gramling. (2005). "Toward improved internal controls: Early remediation actions disclosed.". The CPA Journal . June, 26-29.

C. Cornett, Audrey Gramling & A. C. Hargrett. (2005). "Internal Control Reporting: Issues of Concern to Internal Auditors and Reactions from Regulators.". Internal Auditing. (November / December), 17-25.

Audrey Gramling, M. J. Maletta, A. Schneider & B. Church. (2004). "The role of the internal audit function in corporate governance: A synthesis of the extant internal auditing literature and directions for future research". Journal of Accounting Literature . 23, 194-244.

Audrey Gramling & 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 & N. L. Fargher. (2003). "The influence of attestation on users' perceptions of assertion credibility in the asset management industry". International Journal of Auditing. March, 87-100.

Audrey Gramling & D. N. Stone. (2001). "Audit firm industry expertise: a review and synthesis of the archival literature". Journal of Accounting Literature . 20, 1-27.

Audrey Gramling, K. Johnstone & B. Mayhew. (2001). "Behavioral research in auditing: past, present, and future research". Advances in Accounting Behavioral Research . 4, 47-75.

W. L. Felix, Jr., Audrey Gramling & M. J. Maletta. (2001). "The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution". Journal of Accounting Research. 39 (3), 513-534.

Audrey Gramling, J. W. Schatzberg, W. A. Wallace & C. Walsh. (2000). "An analysis of the perceptions of auditors, preparers, and users of audited financial statements in the United States". Journal of Forensic Accounting . 1 (1), 35-72.

Audrey Gramling. (1999). "External auditors’ reliance on work performed by internal auditors: The influence of fee pressure on this reliance decision". Auditing: A Journal of Practice and Theory. 18, 117-135.

W. L. Felix, Jr., Audrey Gramling & M. J. Maletta. (1999). "Internal Audit's Coordination of Internal and External Audit Effort.". Internal Auditing. (September/October), 7-15.

W. L. Felix, Jr., Audrey Gramling & M. J. Maletta. (1999). "The Relationship between Internal and External Audit.". Internal Auditing (UK). (July), 8-10.

M. J. Maletta & Audrey Gramling. (1999). "The Role of Internal Audit in the Financial Statement Audit Process. ". The Auditors’ Report . (Summer)

Audrey Gramling. (1998). "Discussion of “Timely industry information as an assurance service – evidence on the information content of the book-to-bill ratio". Auditing: A Journal of Practice and Theory. Supplement, 125-128.

Audrey Gramling, J. W. Schatzberg, A. D. Bailey, Jr. & H. Zhang. (1998). "The impact of legal liability regimes and differential client risk on client acceptance, audit pricing, and audit effort decisions". Journal of Accounting, Auditing, and Finance, 13 (4), 437-460.

Audrey Gramling & P. M. Myers. (1997). "Practitioners' and users' perceptions of the benefits of certification of internal auditors.". Accounting Horizons, March, 39-53.

Audrey Gramling. (1997). "The perceived benefits of certified internal auditor designation". Managerial Auditing Journal. , 70-79.

Audrey Gramling & N. Fargher. (1996). " A new market for attestation services: The performance presentation standards of the association for investment management and research". Auditing: A Journal of Practice and Theory . Supplement, 72-91.

Audrey Gramling. (1996). "Assessing the usefulness of the AIMR's standards for measuring investment manager performance". Journal of Financial Statement Analysis . Spring, 49-59.

Audrey Gramling, J. W. Schatzberg & W. A. Wallace. (1996). "The role of undergraduate auditing coursework in reducing the expectations gap". Issues in Accounting Education . Spring, 131-161.

Book Chapters

Audrey Gramling. (2001). "Internal Control Systems. Entry in Encyclopedia of Business and Finance, Volume 2.". Macmillan Reference USA.

Conferences

Audrey Gramling. (2002). "Discussant’s Response: Auditor Industry Specialization and Fraudulent Financial Reporting.". Proceedings from University of Kansas / Deloitte & Touche Symposium on Audit Problems.. , 119-124.

Other Publications

Audrey Gramling & S. Ramomoorti. (2018). "IAESB Professional Skepticism Literature Review".

Audrey Gramling & A. D. Bailey, Jr.. (1997). "Sampling and Statistical Analysis of Data and Modeling: Inventory, Critical Path Methods, and Queuing, with A. D. Bailey, Jr., two chapters in CMA Review Manual, edited by Grant Newton, updated in 1997.". Malibu Publishing.

Audrey Gramling & A. D. Bailey, Jr.. (1994). "Sampling and Statistical Analysis of Data and Modeling: Inventory, Critical Path Methods, and Queuing, two chapters in CMA Review Manual, edited by Grant Newton". Malibu Publishing.

Editorial and Review Activities

Current Issues in Auditing
Editorial Board Member
2007

Journal of Accounting Education
Editorial Board Member
2007

SSRN for the Journal in Behavioral and Experimental Accounting
Editorial Board Member
2005

Auditing: A Journal of Practice and Theory
Editorial Board Member
2014 - 2020

Accounting Horizons
Editorial Board Member
2006 - 2015

Journal of Accounting Education
Special Issue Editor
2010 - 2012

Auditing: A Journal of Practice and Theory
2008 - 2010

Internal Auditing
2008 - 2009

Issues in Accounting Education
Editorial Board Member
1999 - 2007

The International Journal of Accounting
Editorial Board Member
1998 - 2000