Elaine Sanders, Ph.D.

Associate Professor, Graduate Advisor of Record, Director of MACY/150 Hour Program, Accounting Internship Coordinator, Accounting

Elaine Sanders, Ph.D.


D. Elaine Sanders was awarded MACC and Ph.D. degrees in accounting from the University of Oklahoma. She holds a joint B.B.A. degree in accounting and business administration from Eastern New Mexico University. Dr. Sanders has served as director of graduate student services and chair of the Department of Accounting while at UTSA. She currently serves as director of the MACY and five-year program in accounting, the internship coordinator for the Department of Accounting and faculty advisor for the Association of Latino Professionals in Finance and Accounting (ALPFA).

Her research consists of two streams: judgment and decision making issues based on accounting information and, educational issues in teaching and the assessment of learning in accounting. Dr. Sanders participates in several sections of the American Accounting Association. She has served as an external reviewer for a number of accounting journals.

Research Interests

  • Judgment and decision making issues based on accounting information
  • Educational issues in teaching and assessing learning in accounting


  • Ph.D. University of Oklahoma
  • MACC University of Oklahoma
  • BBA Eastern New Mexico University


  • “The Potential Impact of COSO Internal Control Integrated Framework Revision on Internal Audit Structured SOX Work Programs,” with Kasey Martin and Genevieve Scanlon, Research in Accounting Regulation, Vol. 26, No. 1, 2014, pp. 110-117.
  • “Setting the P.A.C.E. for Student Success in Intermediate Accounting,” with Veronda Willis, Issues in Accounting Education, Vol. 24, No. 3, 2009, pp. 319-338.
  • “What do Controllers Read? Implications for Accounting Faculty Research and Student Readings,” with Cheryl Linthicum and Sandra Welch, Accounting Educators' Journal, Vol. XIV, 2004, pp. 1-6.
  • “The Effect of Impression Management Strategies on Earnings Release Announcements,” with Jane L. Coelho, Journal of Business Strategies, Vol. 18, No. 1, 2001, pp. 25-46.
  • “Students and Recruiter Insights on the Importance of Job Attributes,” with Stephen A. Butler and Stacey M. Whitecotton, Journal of Managerial Issues, Vol. 12, No. 3, 2000, pp. 337-351.
  • “Improving Predictive Accuracy with a Combination of Human Intuition and Mechanical Decision Aids,” with Stacey M. Whitecotton and Kathleen B. Blackwood, Organizational Behavior and Human Decision Processes, Vol. 76, No. 3, 1998, pp. 325-348.
  • “Tax Considerations in Investment Strategies: Evidence of Functional Fixation on Asset Depreciation,” with Richard Alltizer, Journal of Business Strategies, Vol. 14, No. 1, 1997, pp. 1-18.