Audrey A GramlingAudrey A. Gramling, Ph.D., C.P.A., C.I.A., is the Professor and Accounting Department Chair at Colorado State University. Dr. Gramling's research investigates both internal and external auditing issues, with a focus on decision behavior of auditors, xternal auditor independence, internal control reporting, and other factors affecting the market for audit and assurance services. Prior to earning her Ph.D. at the University of Arizona, Dr. Gramling worked as an external auditor at a predecessor firm of Deloitte and as an internal auditor at Georgia Institute of Technology. She has also 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 is the past president of the Auditing section of the American Accounting Association and has served in an advisory role to the Committee of Sponsoring Organizations (COSO). Read More Read Less