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.