Jonathan Glover is a Full Professor of Accounting in the Graduate School of Industrial Administration at the Carnegie Mellon University, where he has taught since receiving his Ph.D. in Accounting at The Ohio State University in 1988. Jonathan also received is B.S.B.A. at The Ohio State University in 1992. His research interests have been heavily focused on the interaction between accounting and incentives. He has done studies in the areas of earnings management, accounting conservatism, revenue accounting, historical cost accounting, the importance of reliability in financial reporting, and the disciplining role of accounting. His publications appear in the top research journals in accounting, including the Journal of Accounting Research, The Accounting Review, Journal of Economic Theory and Management Science.
Audrey Gramling is an Assistant Professor of Accountancy in School of Accountancy at Georgia State University, where she has taught since 2000. Prior to going to Georgia State she taught at the University of Illinois at Urbana-Champaign and Wake Forest University. Audrey received her Ph.D. at the University of Arizona in 1995. Her research interests are in auditing. She has done studies in the areas of fraudulent financial reporting, the influence of attestation on users' perceptions, the contributions of internal audit as a determinant of external audit fees, external auditors' reliance on the work performed by internal auditors, and the impact of legal liability regimes on auditor effort decisions. Her publications appear in the top auditing research journals including the Journal of Accounting Research, Auditing: A Journal of Practice and Theory, and The International Journal of Auditing.
At the Commission, the Academic Accounting Fellow serves as a research resource for the staff by interpreting and communicating research materials as they relate to various areas of interest to the SEC. In addition, the Academic Fellow has been assigned to ongoing projects in the Chief Accountant's office that include rulemaking, liaison with the professional accounting standards-setting bodies and consultation with registrants on accounting, auditing, independence and reporting matters. Glover and Gramling replace the current Academic Accounting Fellow, Kimberly Smith, who will return to the College of William and Mary.
