Cheryl Linthicum is professor of accounting at The University of Texas at San Antonio.
She served as Academic Fellow with the SEC in 2005-2006 and in 2007-2008. During her first tour at the SEC, she served in the Office of the Chief Accountant. During 2007-2008, she served in the Office of the Chief Accountant in the Division of Corporation Finance, where she participated in IFRS filing reviews and led staff training.
Professor Linthicum earned a Ph.D. from Oklahoma State University and holds CPA and CMA designations. Her research interests include the application of International Financial Reporting Standards (IFRS) and the value relevance of 20-F reconciliations. Her publications appear in Journal of Accounting and Public Policy, Accounting Horizons, Journal of International Financial Management and Accounting, CPA Journal and Strategic Finance.
Cheryl is a past President of the International Accounting Section of the American Accounting Association. In addition, Cheryl is a workshop leader for The SEC Institute. Cheryl serves as board member and treasurer for the Sunshine Cottage School for Deaf Children in San Antonio, Texas.
- International Financial Reporting (IFRS)
- U.S. Securities and Exchange Commission (SEC) Reporting,
"Social Responsibility and Corporate Reputation: The Case of the Arthur Andersen Enron Audit Failure," Journal of Accounting and Public Policy, Vol. 29, No. 2, March/April 2010.
"Social Responsibility and Corporate Reputation: The Case of the Arthur Andersen Enron Audit Failure," in Corporate Finance: Governance, Corporate Control & Organization Abstracts: Accepted Paper Series, Vol.12, No. 21, April 15, 2009.
"Have 'European' and U.S. GAAP Measures of Net Income and Equity Converged Following EU Adoption of IFRS? Evidence from European Companies Listed in the U.S.," with D. Street and S. Gray, Accounting and Business Research, Vol. 39, No. 5, December 2009.
"Recent Developments at the Securities and Exchange Commission: Academic Contributions and Opportunities," with B. Jorgensen, A. McLelland, M. Taylor and T. Yohn, Accounting Horizons, Vol. 21, No. 3, September 2007, pp. 313-325.