Jeffrey Gramlich

Jeffrey D. Gramlich is Professor of Accounting, Howard D. and B. Phyllis Hoops Endowed Chair in Accounting and Director of the Hoops Institute of Taxation Research and Policy at Washington State University. From 2003 to 2014 Professor Gramlich served as the L.L. Bean/Lee Surace Endowed Chair at the University of Southern Maine. He has been a Guest Professor at Copenhagen Business School on several occasions since his initial visit in 1996. From 2001 to 2003 he was a visiting professor at the University of Michigan Ross School of Business, preceded by 11 years as a professor at the University of Hawaii's Shidler College of Business Administration. He delivers decision-oriented courses in financial accounting and financial statement analysis and valuation. Gramlich's research appears in The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Contemporary Accounting Research, Accounting Horizons, Journal of the American Taxation Association, National Tax Journal, Journal of Accountancy and Journal of Business Finance & Accounting, among others. Gramlich's most publicized research documented whistle-blowing assertions that Chevron, Texaco and the Government of Indonesia colluded to defraud U.S. federal and state governments of an estimated $9 billion in tax revenue.

Academic positions

Howard D. and B. Phyllis Hoops Endowed Chair in Accounting, (2014–present). Serve as the Director of the Hoops Institute of Taxation Research and Policy and as first holder of the related endowed chair. Hired to promote the academic rigor of the Ph.D. program and strengthen WSU's professional tax programs.

L.L. Bean/Lee Surace Professor of Accounting, University of Southern Maine, (2003-2014). Served as the initial occupant of the University’s first endowed chair. Hired to promote rigorous research, enhance the development of relationships between the University and the Maine business community, and deliver courses in financial statement analysis and financial accounting.

Guest Professor, Copenhagen Business School, Denmark (June 2006-July 2006; January 2006; June 2005-July 2005; January 2005-February 2005; June 2004-July 2004; June 2001-July 2001; May 1998-July 1999; May–July 1997; April–July 1996). Collaborated on research with Danish colleagues and taught financial accounting in the Full-Time MBA program, financial accounting and financial statement analysis in the B.Sc.-International Business program, and financial accounting in the Summer University program.

Visiting Professor, University of Michigan Business School, (2001-2003). Instructed MBA and undergraduate courses in financial statement analysis and valuation and taught the MBA core financial accounting course.

Professor of Accountancy, Shidler College of Business, University of Hawaii - Manoa, (1994-2003). Promotion to Professor received in June 2000. Tenure and promotion to Associate Professor received in June 1994.

Visiting Associate Professor, Department of Accounting and Auditing, McCombs School of Business, University of Texas at Austin (1995-1996). Taught corporate tax to fifth-year students of the graduate professional accounting program.

Teaching and Research Assistant, College of Business Administration, University of Missouri-Columbia, Columbia, Missouri, 1985-1988.

Lecturer, University of Maryland - European Division, Heidelberg, Germany, 1984-1985.

Lecturer, University of Maryland - Asian Division, Tokyo, Japan, 1983-1984.

Teaching Assistant, School of Accountancy, University of Denver, Denver, Colorado, 1980-1981.

Education

Ph.D. in Accountancy, 1988, University of Missouri - Columbia, Columbia, Missouri

Certified Public Accountant (inactive). Passed all four parts of the May 1980 CPA exam and became licensed in Colorado in 1981.

M.Acc. (Master of Accountancy), 1981, University of Denver, Denver, Colorado

B.A. in Accounting, 1980, Western State College of Colorado, Gunnison, Colorado

Recent publications

Published in refereed journals:

Buccina, S., D. Chene, and J. Gramlich, "Accounting for the environmental impacts of Texaco's operations in Ecuador: Chevron's contingent environmental liability disclosures," Accounting Forum (2013), vol. 37, pp. 110–123.

Artz, N., J. Gramlich, and T. Porter, "Low-profit limited liability companies (L3Cs)," Journal of Public Affairs (2012), vol. 12(3), pp. 230–238.

Gold, J., J. Gramlich, and D. Kerr, “How the Dodd-Frank Act affects the standard of care required of broker/dealers,” Journal of Financial Services Professionals (2011), vol. 65(2), pp. 61–69.

Chene, D., J. Gold, and J. Gramlich, "The scope and practice of comprehensive financial planning: Survey results, current standards, and engagement letter recommendations," Journal of Financial Service Professionals (January 2010), pp. 47–59.

Fischer, P.E., J.D. Gramlich, B.P. Miller, and H.D. White, "Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections," Journal of Accounting and Economics 48, 2-3 (December 2009), pp. 172–189.

Feng, M., J.D. Gramlich, and S. Gupta, "Special purpose vehicles: Empirical evidence on determinants and earnings management," The Accounting Review 84, 6 (November 2009), pp. 1833–1876.

Gupta, S., J. Moore, J. Gramlich, and M. A. Hofmann, "Empirical evidence on the revenue effects of state corporate income tax policies," National Tax Journal (2009), pp. 237–267.

Chene, D.G., J.D. Gramlich, and J. Sanders, "Is 2008 a Good Year to Elect Out of Installment Sale Accounting?" Journal of Accountancy (September 2008).

Gramlich, J.D., W. Mayew, and M.L. McAnally, "Debt reclassification, earnings persistence, and capital market consequences," Journal of Business, Finance & Accounting (2006), pp. 1189-1212.

VanderLinden, D., and J.D. Gramlich, "Enhancing Risk-Controlled Returns on Excess Japanese Yen," Managerial Finance (2005), vol. 31, 10, pp. 35-47.

Gramlich, J.D., P. Limpaphayom, and S. G. Rhee, "Taxes, keiretsu affiliation, and income shifting," Journal of Accounting and Economics (2004), vol. 37, pp. 203-228.

Gramlich, J.D., and O. Sørensen, "Voluntary management earnings forecasts and discretionary accruals: Evidence from Danish IPOs," European Accounting Review (2004), vol. 13, 2, pp. 235-259.

Gramlich, J.D., and J.E. Wheeler, "How Chevron, Texaco and the Indonesian government structured transactions to save billions in U.S. income taxes," Accounting Horizons (June 2003), pp. 107-122.

Gabrielsen, G., J.D. Gramlich, and T. Plenborg, "Managerial ownership, information content of earnings, and discretionary accruals in a non-US setting," Journal of Business Finance & Accounting (2002), pp. 967-988.

Gramlich, J.D., M.L. McAnally, and J.K. Thomas, "Balance sheet management: The case of short-term obligations reclassified as long-term debt," Journal of Accounting Research (2001), pp. 283-295.

Choi, W.W., J.D. Gramlich, and J.K. Thomas, "Potential errors in detection of earnings management: Reexamining studies investigating the AMT of 1986" Contemporary Accounting Research (2001), pp. 571–613.