Sandra Gates, PhD, CPA

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Associate Professor, Accounting
Program Area: Department of Accounting & Finance

Professional Preparation

  • Ph.D., Arizona State University, Accounting
  • MBA, University of Houston, Business
  • BBA, University of Houston-Downtown, Accounting


Sandra Gates, PhD, CPA is currently an associate professor of Accounting and has spent more than two decades in higher education. She had an extensive career in accounting with positions in construction, oil & gas, public accounting, and healthcare consulting. 

Dr. Gates is a member of the American Accounting Association (AAA), American Institute of Certified Public Accountants (AICPA), National Association of Black Accountants (NABA), and National Society of Black Certified Public Accountants (NSBCPA).

Representative Publications

Gates, S., Burke, M. and Humphreys, J. (2021). “The hidden history of Benjamin Montgomery: slave, manager, and accountant”, Accounting History, Vol 17, No 1, Fall 2021

Jia, H. and Gates, S. (2018). “Audit Office Size, Client Characteristics and Cost of Bank Loans”, Journal of Accounting and Finance, Vol 18, No 4, Spring 2018 

Burke, M., Burke, M., and Gates, S. (2017). “To amend or not to amend: A tax consulting case”, Journal of Accounting Education, Spring 2017

Hayek, C., Gates, S., and Rankin, R. (2017) "The Social Construction of a Fraudulent Identity: Insights from the Case of Cassie Chadwick", Journal of Applied Management and Entrepreneurship, Vol 22, No 2, April 2017

Page last updated 4:42 PM, September 8, 2022