Reed Smith

Areas of Expertise

Accounting information systems, Auditing, Game theory

Academic Degrees

• PhD, The Ohio State University, 1989
• MA, University of Tennessee, 1984
• BS, University of Tennessee, 1983

Professional Experience

• Associate Professor of Accounting: State University of New York at Buffalo
• Assistant Professor of Accounting, University of Oregon
• Assistant Professor of Accounting, University of Texas, Austin
• Teaching Associate, Faculty of Accounting and Management Information Systems, The Ohio State
• Graduate Teaching Assistant, Department of Accounting and Business Law, University of Tennessee, Knoxville

Selected Publications

• Patterson, E. R. and J. R. Smith (2007), "The Effects of Sarbanes-Oxley on Auditing and Internal Control Strength,” Accounting Review, Vol. 82, No. 2, pp. 427-455.
• Newman, D. Paul, Evelyn R. Patterson, and J. Reed Smith (2005), “The Role of Auditing in Investor Protection,” The Accounting Review, Vol. 80, No. 1, pp. 289-313.
• Patterson, Evelyn R. and J. Reed Smith (2003), “Materiality Uncertainty and Earnings Misstatement,”  The Accounting Review, Vol. 78, No. 3, pp. 819-846.
• Newman, D. Paul, Evelyn R. Patterson, and J. Reed Smith (2001), “The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning,” The Accounting Review, Vol. 76, No. 1, pp. 59-80.
• Smith, J. Reed, Samuel L. Tiras, and Sansakrit S. Vichitlekarn (2000), “The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud,” Contemporary Accounting Research, Vol. 17, No. 2, pp. 327-356.
• Smith, J. Reed and Donald E. Tidrick (1998), “The Effect of Alternative Judicial Systems and Settlement on Auditing,” Review of Accounting Studies, Vol. 2, pp. 353-381.
• Newman, D. Paul, Jaewan Park, and J. Reed Smith (1998), “Allocating Internal Audit Resources to Minimize Detection Risk Due to Theft,” Auditing: A Journal of Practice and Theory, Vol. 17, No. 1, pp. 69-82.
• Newman, D. Paul, Shelley C. Rhoades, and J. Reed Smith (1996), “Allocating Audit Resources to Detect Fraud,” Review of Accounting Studies, Vol. 1, pp. 161-182.