Email: Kim.Smith@mason.wm.edu
Program: Online MAcc
Credentials:
Ph.D., Business Administration (Accounting), University of Maryland
Master of Professional Accountancy, West Virginia University
BSBA, Accounting, Fairmont State College
Expertise: Non-GAAP/alternative performance measures, persistence of gains and losses on available-for-sale securities, asymmetries in CEO compensation, off-balance sheet arrangements
Dr. Kimberly Smith has taught numerous accounting courses to undergraduates, MBA and MAcc students. She has won a number of teaching awards, including the William & Mary Alumni Fellowship Award in 1994, the Dean's MBA Teaching Award in 1993 and 1996, and the Master of Accounting Program Outstanding Professor Award in 2005. Most recently, Dr. Smith received the prestigious McGlothlin Award for Exceptional Teaching in 2018.
At this time, Dr. Smith is leading the MAcc D.C. Financial Markets Trek, which allows MAcc students to meet with individuals in important leadership positions in the accounting profession. She also has worked to develop a Ph.D. Prep emphasis in the MAcc program for students interested in careers in teaching and research.
Dr. Smith has authored a number of articles in leading journals such as The Accounting Review, Journal of Business, Accounting Organizations and Society, Journal of Management Accounting Research, and Issues in Accounting Education.
One stream of her research focuses on the dynamic relation between CEO pay and firm performance. Another is related to grants from the International Association for Accounting Education and Research under its Informing the IASB program to investigate the persistence of gains and losses on available-for-sale securities and the use of alternative performance measures. She is also researching the effects of off-balance sheet arrangements, which stems from her work as a principal co-author of the SEC's 2005 “Study on Arrangements with Off-Balance Implications, Special Purpose Entities and Transparency of Filings by Issuers.”
She holds a Certified Public Accounting certificate from West Virginia.