Audrey A. Gramling, Ph.D., C.P.A., C.I.A., is a professor and the Anadarko Petroleum Corporation Endowed Chair in the School of Accounting at Oklahoma State University, where she previously served as the head of the school and the Wilton T. Anderson Endowed Chair. Throughout her career Dr. Gramling has made numerous contributions to the accounting and academic professions. She has served a one-year term as an Academic Accounting Fellow in the Office of the Chief Accountant at the Securities and Exchange Commission (SEC), where she consulted on auditor independence, possible enforcement cases and auditing standards. Dr. Gramling has also served the public interest through setting audit standards as a member of the AICPA Auditing Standards Board (ASB). She contributed to multiple projects, including audit evidence, EER assurance, fraud and going concern. She has been a member of the Center for Audit Quality's Accounting Academic Sounding Board and served as a COSO Advisory Council Member for the 2013 Internal Control-Integrated Framework Project. Dr. Gramling has also held numerous leadership positions with the American Accounting Association. Before earning her Ph.D. at the University of Arizona, she was an external auditor at a predecessor firm of Deloitte. She also served as an internal auditor at the Georgia Institute of Technology.