SEC accounting fellow joins faculty at Coles College of Business

Audrey A. Gramling‚ Ph.D.‚ CPA‚ CIA‚ an academic accounting fellow with the Securities and Exchange…

Georgia (Jul 11, 2005) — SEC accounting fellow joins faculty at Coles College of Business

Terri Thornton


Contact: Terri Thornton‚ 404−932−4347‚ or

Audrey A. Gramling‚ Ph.D.‚ CPA‚ CIA‚ an academic accounting fellow with the Securities and Exchange Commission‚ is joining the faculty of the Coles College of Business at Kennesaw State University. Gramling will become as associate professor of accounting at the Coles College this fall‚ after her one−year fellowship in the SEC’s Office of the Chief Accountant.

“Fraudulent financial reporting and auditor independence are some of the hottest topics in business today‚” said Coles College Dean Tim Mescon. “Audrey has been on the front lines helping the SEC protect investors and maintain the integrity of the securities markets‚” he added. “She is an excellent addition to our faculty.”

Gramling’s research background served as a resource for SEC staff on a number of issues including auditor independence‚ Sarbanes−Oxley (specifically Section 404)‚ internal control guidelines and standard−setting for The Public Company Accounting Oversight Board. She was one of only two chosen nationwide for the highly−competitive fellowship in the 2004−2005 academic year.

The Coles College Accounting Department is nationally known for its accounting expertise. Research by Dr. Dana Hermanson into accounting fraud at small public companies resulted in a change in SEC rules. The Coles College was also one of the first institutions to offer a graduate−level course allowing students to study corporate accounting scandals in depth.

Gramling’s research‚ primarily on auditing‚ has appeared in more than two dozen research journals including Contemporary Accounting Research‚ The CPA Journal‚ Journal of Accounting Research‚ Auditing: A Journal of Practice and Theory‚ and The International Journal of Auditing. She has also presented her findings at numerous national and international conferences.

Before her SEC fellowship‚ Gramling was an assistant professor in the School of Accountancy at Georgia State University. She received her Ph.D. from the University of Arizona.


Kennesaw State University is a comprehensive‚ residential institution with a growing student population of 18‚000 from 129 countries. The third largest university in the state‚ and a member of the 34−institution University System of Georgia‚ KSU offers more than 55 undergraduate and graduate degree programs.


A leader in innovative teaching and learning, Kennesaw State University offers undergraduate, graduate and doctoral degrees to its nearly 43,000 students. With 11 colleges on two metro Atlanta campuses, Kennesaw State is a member of the University System of Georgia. The university’s vibrant campus culture, diverse population, strong global ties and entrepreneurial spirit draw students from throughout the country and the world. Kennesaw State is a Carnegie-designated doctoral research institution (R2), placing it among an elite group of only 6 percent of U.S. colleges and universities with an R1 or R2 status. For more information, visit