McLelland earned a BBA in Accounting from Florida Atlantic University, an MBA from Florida State University, and a Ph.D. from Texas A&M University. He is a Certified Public Accountant and Certified Management Accountant. Prior to returning to academia, he was an auditor for Arthur Andersen & Co. and was a Manager in the Miami, Fla., office, a Tax Director of Claire's Stores, Inc., a publicly-traded (NYSE) retailer, and a Controller for Aurafin Corporation, an international jewelry manufacturer and wholesaler. His research interests include financial reporting, differential use of accounting information by investor class, audit economics, and governance. His publications have appeared in the Journal of Accounting and Public Policy, Mergers and Acquisitions, and Research in Governmental and Not-for-Profit Accounting, among others.
While at the Commission, the academic accounting fellow addresses issues involving difficult and unusual accounting, auditing, and financial reporting questions; reviews filings by public companies to identify significant accounting and disclosure problems; and participates in research projects pertaining to current financial reporting issues. H. David Sherman, the outgoing academic fellow, will return to Northeastern University College of Business in Boston as a Professor in the accounting group.
