Thomas Joseph Smith

University of South Florida

Assistant Professor

4202 E. Fowler Avenue, BSN 3403

Tampa, FL 33620-5500

United States

  • University of South Florida

SCHOLARLY PAPERS

11

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1,114

SSRN CITATIONS
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SSRN RANKINGS

Top 25,333

in Total Papers Citations

8

CROSSREF CITATIONS

20

Scholarly Papers (11)

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1.

Do Auditors Perceive Real Earnings Management as a Business Risk?

Number of pages: 44 Posted: 28 Mar 2013
Adam J. Greiner, Mark J. Kohlbeck and Thomas Joseph Smith
University of Denver - Daniels College of Business, Florida Atlantic University - School of Accounting and University of South Florida
Downloads 475 (60,536)
Citation 3

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Audit Fees, Business Risk, Earnings Management

2.

Do Taxes Matter: Evidence of Individual and Corporate Tax Incentives on the Choice to Hold Shares Acquired from Exercise of Employee Stock Options

Number of pages: 35 Posted: 23 Jul 2009
George Ryan Huston and Thomas Joseph Smith
Arizona State University (ASU) - School of Accountancy and University of South Florida
Downloads 149 (200,856)
Citation 1

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stock options, executive compensation, taxes

3.

The Effects of Information Systems Compatibility on Firm Performance Following Mergers and Acquisitions

Number of pages: 47 Posted: 04 Mar 2019 Last Revised: 31 Oct 2019
Uday S. Murthy, Thomas Joseph Smith, James Whitworth and Yiyang Zhang
University of South Florida - School of Accountancy, University of South Florida, University of South Florida and Youngstown State University
Downloads 135 (217,582)
Citation 1

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ERP Integration, Mergers and Acquisitions, Operating Cycles, Audit Delay

4.

Do Auditors Price Breach Risk in Their Audit Fees?

Journal of Information Systems, Forthcoming
Number of pages: 52 Posted: 28 Aug 2018
Thomas Joseph Smith, Julia L. Higgs and Robert E. Pinsker
University of South Florida, Florida Atlantic University - School of Accounting and Florida Atlantic University
Downloads 74 (326,318)
Citation 2

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breach risk, audit fees, corporate governance, cybersecurity

5.

Accrual Management and the Decision to Sell or Hold Shares Acquired From the Exercise of Employee Stock Options

Number of pages: 44 Posted: 16 Mar 2013 Last Revised: 31 Oct 2019
Thomas Joseph Smith, George Ryan Huston and Richard M. Morton
University of South Florida, Arizona State University (ASU) - School of Accountancy and Florida State University - Department of Accounting
Downloads 65 (349,975)
Citation 1

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stock options, executive compensation, accrual management

6.

Earnings Management Strategies to Maintain a String of Meeting or Beating Analyst Expectations

Advances in Accounting, Forthcoming
Number of pages: 39 Posted: 28 Sep 2018
Yiyang Zhang, Johan Perols, Dahlia Robinson and Thomas Joseph Smith
Youngstown State University, University of San Diego - Department of Accountancy, University of South Florida and University of South Florida
Downloads 59 (367,556)

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Meeting or Beating Expectations, Accrual Earnings Management, Real Earnings Management

7.

The Relationship between Aggressive Real Earnings Management and Current and Future Audit Fees

Auditing: A Journal of Practice & Theory, Vol. 36, No. 1, 2017
Number of pages: 56 Posted: 28 Aug 2018
Adam J. Greiner, Mark J. Kohlbeck and Thomas Joseph Smith
University of Denver - Daniels College of Business, Florida Atlantic University - School of Accounting and University of South Florida
Downloads 55 (380,215)
Citation 2

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Audit Fees, Business Risk, Audit Risk, Aggressive Real Earnings Management

8.

Does Managerial Opportunism Explain the Differential Pricing of Level 3 Fair Value Estimates?

Journal of Financial Research, Vol. 41, No. 2, 2018
Number of pages: 57 Posted: 28 Aug 2018
Dahlia Robinson, Thomas Joseph Smith and Adrian Valencia
University of South Florida, University of South Florida and Florida Gulf Coast University - Department of Accounting, Finance & Business Law
Downloads 36 (450,311)

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Mark-To-Market, Accounting, Earnings Management, Financial Crisis, Banks

9.

What Does an Executive Stock Sale Tell the Market? Evidence from Sale Transactions Following Stock Option Exercises

Number of pages: 42 Posted: 08 Nov 2019
George Ryan Huston, Janet McDonald Huston, Mark J. Mellon and Thomas Joseph Smith
Arizona State University (ASU) - School of Accountancy, University of South Florida, Northern Illinois University - Department of Accountancy and University of South Florida
Downloads 27 (493,093)

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stock options, private information, liquidity and diversification, taxes, loss aversion

10.

The Relationship between Board-Level Technology Committees and Reported Security Breaches

Journal of Information Systems, Vol. 30, No. 3, 2016
Number of pages: 45 Posted: 10 Sep 2018
Julia L. Higgs, Robert E. Pinsker, Thomas Joseph Smith and George Young
Florida Atlantic University - School of Accounting, Florida Atlantic University, University of South Florida and Independent
Downloads 21 (527,295)
Citation 2

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governance, breach, disclosure, technology committee, security

11.

Auditors and Net Transfers Into Level 3 Fair-Valued Financial Instruments

Advances in Accounting 36: 27-39.
Number of pages: 56 Posted: 10 Sep 2018
Mark J. Kohlbeck, Thomas Joseph Smith and Adrian Valencia
Florida Atlantic University - School of Accounting, University of South Florida and Florida Gulf Coast University - Department of Accounting, Finance & Business Law
Downloads 18 (545,209)

Abstract:

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Audit Quality, Fair Values, Level 3 Transfers