The Securities and Exchange Commission has selected three professors to serve as accounting fellows to interpret research for the Office of the Chief Accountant, the primary adviser to the SEC on accounting and auditing matters.
In addition, the academic fellows will be involved in developing rule proposals, serving as liaisons with professional accounting and auditing standards-setting bodies and consulting with registrants on accounting, auditing, independence and reporting issues, the SEC announced Tuesday.
The three fellows are Cheryl Linthicum, Ph.D., an associate professor of accounting at the University of Texas at San Antonio, Mark Taylor, Ph.D., the John P. Begley Endowed Chair in Accounting at Creighton University in Omaha, Neb., and Teri Yohn, Ph.D., an associate professor at Georgetown University.
The three professors will begin one-year terms in August of this year. Fellows are required to have at least nine years experience in public accounting or its equivalent, with at least three as a manager. They must be thoroughly immersed in technical accounting and auditing literature and current issues in the profession.
Linthicum's research interests have centered on international accounting issues. She is widely published and serves as associate editor for the Journal of International Accounting Research.
Taylor is primarily interested in auditing research, having studied issues associated with auditor independence, audit pricing, auditor industry specialization and forensic auditing. His articles have appeared in several top auditing research journals.
Yohn has researched financial accounting issues, including management forecasting, cash flows, information asymmetry and restatements. Yohn, too, has published extensively.
Linthicum, Taylor and Yohn will replace the current Academic Accounting Fellows, Jonathan Glover, who will return to Carnegie Mellon University, and Audrey Gramling, who will start a new position as an associate professor at Kennesaw State University.