Carson College of Business Faculty Directory

Carson College Directory

Jeffrey Gramlich



Phone: (509) 335-5358


  • PhD (University of Missouri - Columbia)
  • MAcctg (University of Denver)
  • BA (Western State College of Colorado)

Jeffrey Gramlich

Jeffrey Gramlich is a professor of accounting and holder of the Howard D. and B. Phyllis Hoops Endowed Chair in the Pullman department. In addition, he is the Director of the Hoops Institute for Taxation Research and Policy. He earned a Ph.D. from the University of Missouri in 1988 and previously practiced as a CPA with KPMG in Denver. Prior to arriving in Pullman, Gramlich was Professor of Accounting at the University of Hawaii at Manoa from 1989 to 2001, Visiting Professor at the University of Michigan from 2001 to 2003, and Professor and L.L. Bean/Lee Surace Endowed Chair at the University of Southern Maine from 2003 to 2014. <br><br>Professor Gramlich's research interests include tax-motivated earnings management, effects of different forms of corporate governance, effects of corporate reputations on accounting decisions, effects of CSR reporting on pollution, effects of auditors on management earnings forecasts, effects of corruption and corruption controls on measures of social quality, effects of corruption on income shifting, and ways to control cash-economy-based tax fraud. Gramlich’s articles have appeared in Journal of Accounting and Economics, The Accounting Review, Journal of Accounting Research, Journal of the American Taxation Association, and Contemporary Accounting Research, among others.

Research Interests

accounting research design
agency theory
audit quality
capital market pricing and external monitoring
conditional conservatism of earnings
corporate governance
corporate investment
corporate policy and decision-making
corporate social responsibility
corporate social responsibility reporting
corporate taxes
diversity and corporate governance
earnings management
effects of gender
enterprise risk management
ethics and accounting
financial reporting
intersection of audit and tax
marijuana legalization and tax issues
planning for tax efficient investing and retirement
real earnings management
tax havens
tax policy
taxes and economic behavior

Teaching Interests

capstone courses
financial accounting
financial management
intermediate accounting
public policy
research methods

Journal Articles

  • Beau Barnes, Jeffrey Gramlich, Jonathan Lee The influence of campaign contribution disclosure on voter support for tax initiatives: Evidence from Washington’s ‘Keep Groceries Affordable Act of 2018’ Accounting and the Public Interest, 2023
  • Jeffrey Gramlich, Li Huang The effect of mandatory CSR disclosure on the pollution levels of publicly traded Chinese firms Accounting and the Public Interest, 2023
  • Zhuoli Axelton, Jeffrey Gramlich, Brandon Holbrook Washington State's New Capital Gains Tax State Tax Notes, 2021
  • Kimberly Houser, Jeffrey Gramlich, Debra Sanders How current tax law policy affects the marijuana industry State Tax Notes, 2016
  • Zhuoli Axelton, Jeffrey Gramlich A compromise proposal for debt-equity documentation rules Tax Notes, 2016
  • Kimberly Houser, Jeffrey Gramlich, Debra Sanders "I.R.C. Section 280E: How current tax law policy is impacting the marijuana industry Tax Notes, 2016
  • Jeffrey Gramlich, Diane Nelson, William Raabe Required minimum distributions (RMDs) for traditional IRA beneficiaries: How to maximize the deferral period for receiving taxable distributions Taxes - The Tax Magazine, 2015
  • Stacie Buccina, Douglas Chene, Jeffrey Gramlich Accounting for the environmental impacts of Texaco's operations in Ecuador: Chevron's contingent environmental liability disclosures Accounting Forum, 2013
  • Nancy Artz, Jeffrey Gramlich, Terry Porter Low-profit Limited Liability Companies (L3Cs) Journal of Public Affairs, 2012
  • Joel Gold, Jeffrey Gramlich, Dana Kerr How the Dodd-Frank bill affects the standard of care required of broker-dealers Journal of Financial Service Professionals, 2011
  • Douglas Chene, Joel Gold, Jeffrey Gramlich The scope and practice of comprehensive financial planning: Survey results, current standards, and engagement letter recommendations Journal of Financial Service Professionals, 2010
  • Sanjay Gupta, Jared Moore, Jeffrey Gramlich, Mary Hoffman Empirical evidence on the revenue effects of state corporate income tax policies National Tax Journal, 2009
  • Paul Fischer, Jeffrey Gramlich, Brian Miller, Hal White Investor perceptions of board performance: Evidence from uncontested director elections Journal of Accounting and Economics, 2009
  • Mei Feng, Jeffrey Gramlich, Sanjay Gupta Special purpose vehicles: Empirical evidence on determinants and earnings management Accounting Review, 2009
  • Douglas Chene, Jeffrey Gramlich, John Sanders Is 2008 a good year to elect out of installment sale reporting? Journal of Accountancy, 2008
  • James Wheeler, Jeffrey Gramlich, Dennis Gaffney, Ed Outslay Social security subsidizes the Federal Government Tax Notes, 2008
  • Jeffrey Gramlich, William Mayew, Mary McAnally Debt reclassification and capital market consequences Journal of Business Finance and Accounting, 2006
  • David Vanderlinden, Jeffrey Gramlich Enhancing risk-controlled returns on excess Japanese yen Managerial Finance, 2005
  • Jeffrey Gramlich, J.E. Wheeler A reply to the Attorney General's report on allegations that Chevron Texaco defrauded the State of Hawaii of income taxes Oil, Gas & Energy Law Intelligence, 2004
  • Jeffrey Gramlich, J.E. Wheeler Correspondence of Gramlich & Wheeler with Chevron Texaco on the statements and findings made Oil, Gas & Energy Law Intelligence, 2004
  • Jeffrey Gramlich, Piman Limpaphayom, S Rhee Taxes, keiretsu affiliation, and income shifting Journal of Accounting and Economics, 2004
  • Jeffrey Gramlich, Ole Sorensen Voluntary management earnings forecasts and discretionary accruals: Evidence from Danish IPOs European Accounting Review, 2004
  • Jeffrey Gramlich, James Wheeler How Chevron, Texaco, and the Indonesian government structured transactions to avoid billions in U.S. income taxes Accounting Horizons, 2003
  • Jeffrey Gramlich, James Wheeler The Chevron case: The professor's reply Tax Notes, 2003
  • Gorm Gabrielsen, Jeffrey Gramlich, Thomas Plenborg Managerial ownership, information content of earnings, and discretionary accruals in a non-US setting Journal of Business Finance and Accounting, 2002
  • Jeffrey Gramlich, Mary McAnally, Jacob Thomas Balance sheet management: The case of short-term obligations reclassified as long-term debt Journal of Accounting Research, 2001
  • Won Choi, Jeffrey Gramlich, Jacob Thomas Potential errors in detecting earnings management: Reexamining studies investigating the AMT of 1986 Contemporary Accounting Research, 2001
  • Cynthia Eakin, Jeffrey Gramlich Insider trading and the early adoption of SFAS 96: A test of the signaling hypothesis Advances in Accounting, 2000
  • Jeffrey Gramlich, Ulrik Moller The decision to request an APA Tax Planning: International Review, 1997
  • Gaffney Dennis, Jeffrey Gramlich, James Wheeler Wal-Mart's estimated inventory shrinkage: A reply Tax Notes, 1997
  • Dennis Gaffney, Jeffrey Gramlich, James Wheeler Inventory accounting: Recent decision could save taxes for retailers Tax Notes, 1997
  • Kay Poston, Ken Harmon, Jeffrey Gramlich A test of financial ratios as predictors of turnaround versus failure among financially distressed firms Journal of Applied Business Research, 1994
  • Jeffrey Gramlich Depletion under ACE: Ambiguity and the potential impact of William F. Hill Oil & Gas Tax Quarterly, 1993
  • Jeffrey Gramlich LIFO inventory management and the ACE component of the corporate Alternative Minimum Tax Accounting Horizons, 1993
  • Jeffrey Gramlich Public comments on proposed regulations: Tax association comments on consolidated AMT Regs Tax Notes, 1993
  • Jeffrey Gramlich An analysis of the AMT energy preference deduction: The effects of oil prices, tax reporting choice, and drilling decisions Oil & Gas Tax Quarterly, 1992
  • Jeffrey Gramlich Discussion of earnings management and the corporate AMT Journal of Accounting Research, 1992
  • Jeffrey Gramlich The effect of the Alternative Minimum Tax Book Income Adjustment on accrual decisions The Journal of the American Taxation Association: A Publication of the Tax Section of the American Accounting Association, 1991
  • Jeffrey Gramlich, Kenneth Abramowicz, James Parker Refunding non-callable bonds: A review of a tax-oriented decision model in light of the Tax Reform Act of 1986 The Journal of the American Taxation Association: A Publication of the Tax Section of the American Accounting Association, 1988
  • Jeffrey Gramlich Special assessments: Their niche in government accounting DR Scott Memorial Lectures in Accountancy, 1987


    • Jeffrey Gramlich The value of international income-shifting opportunities to U.S. multinational firms
    • Jeffrey Gramlich A review of tax avoidance and evasion in Indonesia by Chevron and Texaco
    • Jeffrey Gramlich How I Got Involved with Research about Corporate Tax Fraud and What I Learned


      • Jeffrey Gramlich The McCain and Obama tax plans for individuals
      • Jeffrey Gramlich, Edward Robbins Alternative Minimum Tax and effective returns from municipal bonds
      • Jeffrey Gramlich Dividends and the ACE adjustment: How to maximize the after-tax return on intercompany investments