Lawrence Gramling

Assistant Professor Emeritus

Accounting Department

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Education/Professional Certification

• B.S., University of Scranton, 1968
• M.B.A., Northeastern University, 1970
• Ph.D., University of Maryland, 1982
• CPA, State of Massachusetts – 1972, State of Connecticut – 1995

Expertise

• Auditing
• Regulation of the accounting profession
• Quality control at CPA firms

Awards

• Honors Faculty Member of the Year, University of Connecticut, 2010
• School of Business Undergraduate Teaching Excellence Award, co-recipient, 2002
• Outstanding Service Award, School of Business, 1991
• Outstanding Discussion Leader Award, CT Society of CPAs, 1989, 1993, 1994, 1996 and 1998
• Outstanding Instructor Award, AICPA, 1993
• Outstanding Accounting Professor Award, voted by Senior Accounting students, University of Connecticut, 1984, 1985, 1986, 1987, 1992, 1994, 1997 and 2004
• Award for Teaching Excellence, campus-wide recognition, University of Maryland, 1980

Current & Prior Positions

• Associate Dean for Undergraduate Programs, School of Business, University of Connecticut, July 2011 – Present
• Assistant Professor and Assistant Department Head, Accounting Department, School of Business, University of Connecticut, September 2008 – Present
• Assistant Department Head, Accounting Department, School of Business, University of Connecticut, September 2008 – July 2011
• Lecturer, Faculty of Accounting, College of Business and Management, University of Maryland, August 1975 – June 1980
• Instructor, Accounting, School of Business and Economics, University of Southern Maine, September 1974 – August 1975
• Audit Staff, Coopers & Lybrand, Boston, Massachusetts, July 1970 – August 1974
• Various consulting with CPA Firms concerning quality control standards for professional practiced and technical issues, October 1986 – Present

Publications

• CCH 2014 U.S. Master GAAP Guide with Richard Gesseck
• The Ongoing Debate and Direction for Future Research about the Impact of the 150-Hour Education Requirement on the Supply of Certified Accountants, co-authored with Andrew Rosman, Issues in Accounting Education, Vol. 28, No. 3, (August, 2013): 503-512
• CCH 2013 U.S. Master GAAP Guide with Richard Gesseck
• The Ongoing Debate about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public Accountants, co-authored with Andrew Rosman, Issues in Accounting Education, Vol. 24, No. 4, (November 2009)
• The Importance of Creative Analytical Procedures in Fraud and Error Detection, co-authored with James Bierstaker and Marcia Marien,  Connecticut CPA, Vol. 47, Issue 4 (July/August 2006)
• And Throughout the Kingdom Prosperity Reigned, The Trusted Professional, (The Newsletter of the New York State Society of CPAs), August, 2001
• An Introduction to the Collectible Sportscard Market: Potential Insights for Financial Markets, co-authored with Thomas J. O’Brien and Mauricio Rodriguez, Managerial Finance, Vol. 21, No. 6 (December, 1995): 47-60.
• Small Business Audits in U.S. Practice, Proceedings of the NOvAA Congress, SME-Accountancy International, October 13, 1994, Amsterdam, Netherlands
• The State of Regulation in the State co-authored with David L. Guay, Connecticut CPA Quarterly, Vol. 53, No. 3 (March, 1990): 6-8.
• CPA Firm Peer Reviews: Do They Improve Quality? co-authored with Wayne G. Bremser, The CPA Journal Vol. LVIII, No. 5 (May, 1988): 75-77.
• Forecasts and Projections: What CPAs are Doing, co-authored with Robert A. Carubia, Connecticut CPA Quarterly, Vol. 50, no. 4 (June 1987): 24-25.
• Insurers’ Perceptions of Riskiness of CPA Firms: A Replication and Extension, Proceedings of the AAA Mid-Atlantic Regional Meeting, (March 14-16, 1985): 171-181.
• Peer Review in Accounting: Where Did it Come From? Connecticut CPA Quarterly, Vol. 48, No. 2 (December 1984): 6-8.
• Factors Associated with CPA Firm Membership in the AICPA Division for CPA Firms: A Survey, Proceedings of the AAA Mid-Atlantic Regional Meeting, (April 12-14, 1984): 28-33.
• Accreditation of Accounting Programs The Government Accountants Journal, Vol. XXXII, No. 4 (Winter 1983-84): 64-7.
• Is the ‘Subject To’ Audit Report Meaningful?  An Experimental Investigation of Financial Analysts’ Judgments, co-authored with Philip M.J. Reckers, The Michigan CPA, Vol. XXXI, No. 1 (July/August 1979): 63-8.

Presentations

• The Effect of Information about Management on Auditors’ Inherent and Fraud Risk Assessments, at research roundtable at AAA Auditing Midyear Conference, Austin, TX, Jan. 2008
• Whaling Voyage Accounting: The Ship ‘Hector’, 1987 Northeast AAA Regional Meeting, April 4, 1987, Hartford, CT
• Measuring Relative Strength of Factors Associated with Students’ Job Selection Decisions: An Experiment, 1985 AAA National Meeting, August 21, 1985, Reno NV.
• Consequences of Publicly Reported CPA Firm Peer Review Information to Bankers, 1985 AAA Northeast Regional Meeting, April 19, 1985, Syracuse NY.

Committees and Professional Service

• Connecticut Society of Certified Public Accountants
  • President, 2000-2001 (FIRST academic member ever to be elected as President)
  • President-elect, 1999-2000
  • Treasurer, 1998-99
  • Secretary, 1997-98
  • Trustee of the CSCPA Educational Trust Fund,2006-2011 Chairman, 2010-2011
  • Governor, Board of Governors, 1988 – 1991, 1997-2002
  • Chairman, Strategic Planning Committee, 1995 – 1997
  • Chairman, Peer Review Committee, 1985 – 1988
• American Institute of Certified Public Accountants. Member of Council, 2000-2001 and 2006-2009
• Beta Alpha Psi (National Accounting Honorary Fraternity), Faculty Advisor of University of Connecticut (Epsilon Lambda Chapter) 1982-87 1989-1998
  • Named one of three Outstanding Faculty Advisors in National Competition, 1996
• American Accounting Association, Auditing Section, Northeast Regional Coordinator, 2000-2001
• University Senate
  • Member, Provost’s Ad Hoc Committee to Review Academic Advising, February 2014 – present
  • Member, University of Connecticut Senate, September 2003 – 2007; 2010-2013
  • Member, University of Connecticut Senate Scholastic Standards Committee; Chair June, 2012 to May 2013, Acting Chair, Spring 2011, September 2004 – present
  • Member, University Interdisciplinary Curriculum and Courses Committee, September 2009 – 2010; 2011 – present
  • Member, University of Connecticut Board of Trustees’ Committee on Institutional Advancement, September 2003 – 2007
  • Member, First Year Programs Faculty Oversight Committee, February 2011 – 2012
  • Member, University of Connecticut Senate Enrollment Management Committee, September 1993 – August 1998
  • Chairperson of University of Connecticut, Center for Undergraduate Education, Upper Division Working Group, July 1996 – October 1996
  • Chairperson of University of Connecticut re-Accreditation Self-Study subcommittee, September 1994 – September 1996
• University Honors Program
  • Interim Director, University of Connecticut Honors Program, January 1996 – August 1996
  • Member, Honors Board of Associate Directors, University of Connecticut Honors Program, September 1989 – February 2007; 2011-present
  • Member of University of Connecticut Honors Program External Review Team, October 2002 – January 2003
  • Chairperson of University of Connecticut Search Committee for Associate Director of Honors Program, October 2002 – April 2003
• University Athletics
  • University of Connecticut Representative to the national Coalition on Intercollegiate Athletics (COIA, October 2004 – Present); Member of Steering Committee of COIA, 2007 – Present
  • Member, University of Connecticut President’s Athletic Advisory Committee, September 2005 – June 2011; June 2013 – present
  • Member, Faculty Advisory Committee, Counseling Program for Intercollegiate Athletics, September 1990 – June 2012
• School of Business
  • Beta Alpha Psi Faculty Advisor, July 1982 – July 1997
  • Beta Gamma Sigma – President (1989-91), and Vice-President (1988-89), September 1988 – May 1991
  • Faculty Coordinator for the Volunteer Income Tax Assistance Program, September 1992 – September 1997
• Member, International Qualifications Appraisal Board, October 2008 – October 2011
  • Board comprised of representatives of NASBA and the AICPA (my role) that evaluates the suitability of international licensure for practice in the U.S. as CPAs
• Member of ad hoc committee for the Connecticut Society of CPAs on CPA Legislation, March 1991 – May 2003
  • Advisory committee to the Connecticut State Board of Accountancy in rewriting the laws and regulations concerning public accountancy in the State.
• Connecticut State Board of Public Accountancy, June 1985 – December 1985
  • Special Investigative Consultant for consumer complaints to determine violations of Rules of Conduct
• Other Professional Memberships
  • American Accounting Association
  • American Institute of Certified Public Accountants
  • Association of Certified Fraud Examiners
  • Delta Sigma Pi (National Business Fraternity)