Ph.D.-University of Arizona

M.P.A.-Georgia State University

B.B.A.-University of Toledo

Audrey A. Gramling is Associate Professor of Accounting in the Coles College of Business at Kennesaw State University.  Prior to joining KSU in 2005, Audrey served a one year appointment as an Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission.  She has also been an accounting faculty member at Georgia State University, Wake Forest University, and University of Illinois at Urbana-Champaign.  Dr. Gramling also teaches executive training courses for banks, public accounting firms, and audit committees. 

Audrey’s research investigates both internal and external auditing issues, with a focus on decision behavior of auditors, external auditor independence, internal control reporting, and other factors affecting the market for audit and assurance services.  Her research results have been published in several academic and professional journals including Contemporary Accounting Research; Journal of Accounting Research; Auditing: A Journal of Practice and Theory; Accounting Horizons; Journal of Accounting, Auditing & Finance; Journal of Accounting Literature; Internal Auditing; and Issues in Accounting Education. 

She has received multiple research grants from the Institute of Internal Auditors and KPMG.  She has been involved in service activities with various organizations including local nonprofit organizations, the American Accounting Association, and the Institute of Internal Auditors.  Prior to earning her Ph.D. at the University of Arizona, Audrey worked as an external auditor at Deloitte & Touche and as an internal auditor at Georgia Tech.