CHERYL LINTHICUM, MARK TAYLOR AND TERI YOHN NAMED ACADEMIC ACCOUNTING FELLOWS IN SEC OFFICE OF THE CHIEF ACCOUNTANT

FOR IMMEDIATE RELEASE
2005-44

Washington, D.C., March 29, 2005 - The Securities and Exchange Commission's Office of the Chief Accountant today announced the selection of Cheryl Linthicum, Mark Taylor and Teri Yohn as Academic Accounting Fellows for one-year terms that begin August 2005.

Cheryl Linthicum is an Associate Professor of Accounting at the University of Texas at San Antonio where she teaches financial and international accounting at the undergraduate, executive MBA and PhD levels. Cheryl earned a PhD from Oklahoma State University and a MBA from Pittsburg State University. Her research interests have been focused on international accounting issues, including the application of International Financial Reporting Standards (IFRS) and the value relevance of 20-F reconciliations. Her publications appear in a number of journals including The CPA Journal, Strategic Finance, Multinational Business Review and Journal of International Financial Management and Accounting. She currently serves as Associate Editor for the Journal of International Accounting Research.

Mark Taylor is the John P. Begley Endowed Chair in Accounting at Creighton University in Omaha, Neb., where he has been a faculty member since 2002. He has also held faculty appointments at Brigham Young University, the University of South Carolina and the University of Nebraska-Lincoln. Mark received his PhD from the University of Arizona in 1994 and also earned his Master of Accountancy and Bachelor of Science degrees from BYU. His research interests are primarily in the area of auditing. He has done studies in the areas of auditor independence, audit pricing, auditor industry specialization, and forensic auditing. His publications appear in the top auditing research journals including the Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Accounting Horizons and The International Journal of Auditing.

Teri Yohn is an Associate Professor at Georgetown University, where she has taught since receiving her PhD from Indiana University in 1991. Teri also has a Bachelor of Science degree from the University of Delaware. Teri's research has focused on financial accounting issues. Her studies have examined a variety of topics including management forecasting, cash flows, information asymmetry, and restatements. Her research has been published in the top accounting journals including The Accounting Review, Journal of Accounting Research, Accounting Horizons, and Review of Accounting Studies.

At the Commission, the Academic Accounting Fellow serves as a research resource for the staff by interpreting and communicating research materials as they relate to various areas of interest to the SEC. In addition, the Academic Fellow has been assigned to ongoing projects in the Chief Accountant's office that include rulemaking, liaison with the professional accounting standards-setting bodies and consultation with registrants on accounting, auditing, independence and reporting matters.

Linthicum, Taylor, and Yohn replace the current Academic Accounting Fellows, Jonathan Glover, who will return as a Full Professor of Accounting to the Carnegie Mellon University, and Audrey Gramling, who has recently accepted a position as an Associate Professor at Kennesaw State University.

http://www.sec.gov/news/press/2005-44.htm