Cheryl L. Linthicum, Ph.D., CPA, CMA

Professor, Accounting

Cheryl Linthicum

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Bio

Cheryl Linthicum is a professor of accounting in the Carlos Alvarez College of Business. Dr. Linthicum served as Associate Dean in the Carlos Alvarez College of Business from 2014-2016. Prior to that, 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. Following her work in Washington, she worked with the New York office of KPMG’s Department of Professional Practice.

Cheryl is now a sought-after consultant and workshop leader for the SEC Institute. 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 SEC Reporting. Her publications appear in Journal of Accounting and Public Policy, Accounting Horizons, Journal of International Financial Management and Accounting, CPA Journal, Strategic Financeand most recently in Review of Accounting Studies, an elite academic journal.

Cheryl has long served the International Accounting Section of the American Accounting Association. In addition, Cheryl is a workshop leader for The SEC Institute, a division of the Practicing Law Institute. Cheryl serves as board member and treasurer for the Sunshine Cottage School for Deaf Children in San Antonio, Texas.

Research Interests

  • International Financial Reporting (IFRS)
  • U.S. Securities and Exchange Commission (SEC) Reporting

Degrees

  • Ph.D. Oklahoma State University
  • MBA Pittsburg State University
  • B.S. Colorado State University

Publications

  • “Flexibility in the Reporting of Cash Flows Under IFRS: Determinants and Consequences,” Review of Accounting Studies, Vol. 22, No. 2, June 2017, pp. 839-872.
  • “Earnings Quality: Evidence from Canadian Firms’ Choice Between IFRS and U.S. GAAP,” with B. Burnett, E. Gordon and B. Jorgensen, Accounting Perspectives, Vol. 14, No. 3, 2015, pp. 212-249.
  • “Characteristics of Accounting Standards and SEC Review Comments,” with A. Poe and J. P. Boone, Accounting Horizons, Vol. 27, 2013, pp. 711-736.
  • “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.