Yes - it is an organic molecule (steroid) and therefore does not have species specific variabilty that proteins do (although different precursor steroids might be produced and active in cattle). There is a question of sensitivity as you need to check the levels of cattle are not much lower than the assay designed for humans.
this paper is available on line and maybe useful to you:
Spanish Journal of Agricultural Research (2004) 2 (1), 45-51
Validation of an EIA technique for the determination of salivary cortisol in cattle
Hi, I agree with Ray answer but I can add some important things. I have developped an EIA competitive assay for Cortisol in ruminants a long time ago and tested a lot of kits for comparison and validation. The main problem you could have by using classical EIA kits for human is a problem of sensitivity and reproducibility, but it is often not due to antibodies qualities or tracer specific activity but to a pb of interaction with plasma proteins very much concentrated in ruminants (Cortisol is not very different in concentration compared to human). Often you can use these kits on extracted plasma without problems. For that, the best system (les expenseive, less toxic and rapid) is to precipitate the biggest proteins of your sample by example with iced ethanol (99%) (kept in freezer). You mix and let the precipitate occurring some minutes in fridge and centrifugate in a refrigerated centrifugator. Then just take a small sample of supernatant to assay. You dry it and remix with assay buffer and generally it is OK!! Do not forget also that Cortisol is often linked to transcortin proteins and other albumine. Thus with such an assay after extraction you assay the free part of cortisol generally directly active and proportional to the active cortisol but it is not the true value of Cortisol circulating. Do not hesitate if you have some questions more on this subject. best regards