Cathy J. Cole holds a Ph.D. in business administration with a concentration in accounting from The George Washington University, a master’s of accounting science from the University of Illinois in Champaign-Urbana and a bachelors degree in philosophy from North Carolina State University. She joined the accounting faculty at UTSA in 2009. Prior to that she was an assistant and associate chief accountant in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission in Washington, D.C.; an assistant professor at Virginia Polytechnic Institute and State University in Falls Church, Virginia; an accounting program manager for a management education organization; an auditor manager for Grant Thornton, LLP; and an audit staff member for Glenn Ingram & Company.
Dr. Cole’s research interests are in capital markets, primarily related to voluntary forward-looking disclosures provided by public companies in management’s discussion and analysis and required fair value disclosures on investment securities. She is the faculty advisor for the Eta Beta Chapter of Beta Alpha Psi, the national scholastic and professional accounting society. Her primary teaching interests are in financial accounting. Dr. Cole was awarded the Elijah Watt Sells Award for her performance on the CPA Exam. She is a licensed CPA in Maryland.
- Capital markets
- Voluntary forward-looking disclosures
- Fair value gains and losses on investment securities
“International Best Practices for MD&A,” The Journal of Corporate Accounting & Finance, Vol. 22, No. 6, 2011, pp. 51-63.
“Enhancing Investor Information,” The Journal of Corporate Accounting & Finance, Vol. 21, No. 3, 2010, pp. 29-39.
“Management Discussion and Analysis: A Review and Implications for Future Research,” with C. L. Jones, Journal of Accounting Literature, Vol. 24, 2005, pp. 135-174.
“The Usefulness of MD&A Disclosures in the Retail Industry,” with C. L. Jones, Journal of Accounting Auditing and Finance, Vol.19, 2004, pp. 361-88.
“Communicating Key Business Strategies to Investors,” The Journal of Corporate Accounting & Finance, 2001, pp. 23-31.