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U.S. Securities and Exchange Commission

Cheryl Linthicum Named Academic Accounting Fellow for SEC Division of Corporation Finance


Washington, D.C., July 3, 2007 - The Securities and Exchange Commission's Division of Corporation Finance today announced the selection of Cheryl Linthicum as the Academic Accounting Fellow for a one-year term beginning in August 2007. Cheryl is the Clear Channel Worldwide Faculty Fellow and an Associate Professor of Accounting at the University of Texas at San Antonio where she teaches international and financial accounting at the undergraduate, Executive MBA, and Ph.D. levels. Cheryl has been honored with college-level and university-wide teaching awards. She has also previously worked with the Commission as an Academic Accounting Fellow in the Office of the Chief Accountant-International. In that capacity, she worked on various international financial reporting related projects.

Cheryl earned a Ph.D. from Oklahoma State University and an MBA from Pittsburg State University. Her research interests focus on International Financial Reporting Standards (IFRS) including the value relevance of 20-F reconciliations and convergence in the global accounting standards. Her research has been published in a number of academic and practitioner journals including Accounting Horizons, Journal of International Financial Management and Accounting, Multinational Business Review, Accounting Educators' Journal, Strategic Finance, The CPA Journal, and Advances in Management Accounting. She serves as Associate Editor for the Journal of International Accounting Research.

While at the Division of Corporation Finance, the Academic Accounting Fellow serves as a research resource for the staff on current financial reporting and auditing issues. In addition, the Academic Fellow works with the Division staff to address issues involving difficult and unusual accounting, auditing and financial reporting questions, participates in rulemaking projects, and reviews filings by public companies to identify significant accounting and disclosure problems.

Parveen P. Gupta, the outgoing Academic Accounting Fellow, will return to Lehigh University as a Full Professor and Chairman of the Department of Accounting. While at the Commission, Parveen worked closely with the Division's Chief Accountant and participated actively as a team member on the project that involved issuing the Commission's Guidance on Management's Report on Internal Control under Sarbanes-Oxley Act Section 404 and Public Company Accounting Standard Board's Auditing Standard No. 5 on Auditing Internal Control. Additionally, Parveen reviewed registrant filings and regularly worked with the Office of Chief Accountant staff on accounting issues in areas such as revenue recognition, pensions, leases, derivatives and fresh start accounting.



Modified: 07/03/2007