Audrey A. Gramling

Oklahoma State University - Stillwater - School of Accounting

College of Business Administration

345 Business Building

Stillwater, OK 74078

United States

SCHOLARLY PAPERS

10

DOWNLOADS

5,243

CITATIONS

43

Scholarly Papers (10)

The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing this Contribution

Number of pages: 28 Posted: 26 Sep 2001
William L. Felix, Audrey A. Gramling and Mario J. Maletta
University of Arizona - Department of Accounting, Oklahoma State University - Stillwater - School of Accounting and Northeastern University - Accounting Group
Downloads 2,228 (5,781)
Citation 17

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Audit fees; Internal audit; SAS No. 65

The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing this Contribution

Journal of Accounting Research, Vol. 39, No. 3, December 2001
Posted: 24 Nov 2001
William L. Felix, Audrey A. Gramling and Mario J. Maletta
University of Arizona - Department of Accounting, Oklahoma State University - Stillwater - School of Accounting and Northeastern University - Accounting Group

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Audit fees; Internal audit; SAS No. 65

2.

The Effect of Management Incentives and Audit Committee Quality on Internal Auditors' Planning Assessments and Decisions

Number of pages: 33 Posted: 30 May 2003
Stephen Kwaku Asare, Ronald A. Davidson and Audrey A. Gramling
University of Florida - Fisher School of Accounting, Arizona State University West and Oklahoma State University - Stillwater - School of Accounting
Downloads 1,669 (9,577)
Citation 2

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audit committees, audit planning, fraud risk, internal auditors, management incentives

3.

A Descriptive Study of Factors Associated with the Internal Audit Function Having an Impact: Comparisons between Organizations in a Developed and an Emerging Economy

Turkish Studies. 14 (3): 581-606.
Number of pages: 30 Posted: 22 Oct 2011 Last Revised: 05 Feb 2015
Audrey A. Gramling, Irem Nuhoglu and David A. Wood
Oklahoma State University - Stillwater - School of Accounting, Bogazici University and Brigham Young University - School of Accountancy
Downloads 428 (66,178)
Citation 6

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Adding Value, Assurance, Competence, Consulting, Financial Reporting, Governance, Internal Audit, Objectivity

4.

Voluntary Attestation in the Asset Management Industry: Its Influence on Users' Perceptions and Investment Decisions

Number of pages: 50 Posted: 16 Sep 1998
Neil L. Fargher and Audrey A. Gramling
Australian National University (ANU) and Oklahoma State University - Stillwater - School of Accounting
Downloads 368 (79,106)

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5.

The Effect of Prior Consulting Work on Internal Auditors' Evaluations of Internal Controls

Number of pages: 32 Posted: 19 Oct 2012 Last Revised: 25 Oct 2015
Audrey A. Gramling, Arnold Schneider and Lori Shefchik Bhaskar
Oklahoma State University - Stillwater - School of Accounting, Georgia Institute of Technology - Accounting Area and Indiana University - Kelley School of Business - Department of Accounting
Downloads 342 (86,138)

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control deficiencies, internal auditor objectivity, internal control over financial reporting (ICFR), prior involvement

6.

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, Vol. 13, 1998
Number of pages: 25 Posted: 25 Mar 2011
Audrey A. Gramling, Jeffrey W. Schatzberg, Andrew Bailey and Hao Zhang
Oklahoma State University - Stillwater - School of Accounting, University of Arizona - Department of Accounting, affiliation not provided to SSRN and University of Macau - Faculty of Business Administration
Downloads 204 (147,065)
Citation 5

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Audit risk, Audit Pricing, Legal Liability

7.

Internal Auditors' Evaluation of Fraud Factors in Planning an Audit: The Importance of Audit Committee Quality and Management Incentives

International Journal of Auditing, Vol. 12, No. 3, pp. 181-203, November 2008
Number of pages: 23 Posted: 03 Nov 2008
Stephen Kwaku Asare, Ronald A. Davidson and Audrey A. Gramling
University of Florida - Fisher School of Accounting, Arizona State University West and Oklahoma State University - Stillwater - School of Accounting
Downloads 4 (612,359)
Citation 24
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8.

Are PCAOB Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms?

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 10 Feb 2008 Last Revised: 21 Apr 2014
Audrey A. Gramling, Jayanthi Krishnan and Yinqi Zhang
Oklahoma State University - Stillwater - School of Accounting, Temple University - Department of Accounting and American University

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PCAOB Inspection, Going-Concern, Audit Deficiencies

9.

The Influence of Non-Audit Service Revenues and Client Pressure on External Auditors' Decisions to Rely on Internal Audit

Contemporary Accounting Research, Vol. 22, No. 1, 2005
Posted: 01 Dec 2004
William L. Felix, Audrey A. Gramling and Mario J. Maletta
University of Arizona - Department of Accounting, Oklahoma State University - Stillwater - School of Accounting and Northeastern University - Accounting Group

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Audit evidence, client pressure, internal audit, non-audit service revenues

10.

A Review and Evaluation of Industry Concentration, Specialization, Experience, and Knowledge Research in Auditing

Posted: 16 Sep 1998
Audrey A. Gramling and Dan N. Stone
Oklahoma State University - Stillwater - School of Accounting and University of Kentucky - Von Allmen School of Accountancy

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