Patricia Walters is an expert in the assessment of financial statements and disclosure quality of companies reporting under US, International, and Canadian GAAPs. She is also an expert on the CFA Institute Code of Ethics and Standards of Professional Conduct. Dr. Walters currently teaches Managerial Accounting to non-Accounting Majors at Baruch College of the City University of New York.

Dr. Walters is the President of Disclosure Analytics, Inc., a consulting firm that provides independent research and assessment of financial statements. Prior to founding isclosure Analytics, she was Senior Vice President, Professional Standards & Advocacy, at the CFA Institute (formerly the Association for Investment Management and Research). In that capacity, she was responsible for the CFA Institute's advocacy global efforts to improve the integrity of the global financial markets. She has worked over the past 10 years with the International Accounting Standards Board and its predecessor the International Accounting Standards Committee where she was the technical advisor to the analyst delegation. She currently serves as a member of the International Financial Reporting Interpretations Committee. She is also a member of the Accounting Standards Oversight Committee of the Canadian Accounting Standards Board.

In 1993, Dr. Walters received her PhD in Accounting from the Stern School of Business, New York University. Her dissertation was entitled The Information Content of Foreign GAAP Earnings and Shareowners' Equity and the US GAAP Reconciliation Disclosures in SEC Form 20-F. She taught financial and managerial accounting and financial statement analysis at various universities in New York City before joining the CFA Institute in 1994. She is a holder of the Chartered Financial Analyst(r) (CFA(r)) designation and a member of the CFA Institute, New York Society of Security Analysts, American Accounting Association, and the Institute of Management Accountants.

Please contact Dr. Walters at info@spectrum-consulting.com.