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

13

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1,679

SSRN CITATIONS
Rank 24,766

SSRN RANKINGS

Top 24,766

in Total Papers Citations

16

CROSSREF CITATIONS

22

Scholarly Papers (13)

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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 527 (74,231)
Citation 6

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Audit Fees, Business Risk, Earnings Management

2.

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

Journal of Information System, Forthcoming
Number of pages: 47 Posted: 04 Mar 2019 Last Revised: 30 Apr 2020
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 - Lariccia School of Accounting and Finance
Downloads 222 (190,578)
Citation 1

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

3.

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
Texas Tech University - Area of Accounting and University of South Florida
Downloads 160 (253,495)
Citation 1

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stock options, executive compensation, taxes

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 158 (256,182)
Citation 5

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breach risk, audit fees, corporate governance, cybersecurity

5.

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 130 (298,566)
Citation 3

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governance, breach, disclosure, technology committee, security

6.

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 112 (332,366)
Citation 4

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

7.

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, Texas Tech University - Area of Accounting and Florida State University - Department of Accounting
Downloads 85 (396,635)
Citation 1

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stock options, executive compensation, accrual management

8.

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 Last Revised: 14 May 2020
Yiyang Zhang, Johan Perols, Dahlia Robinson and Thomas Joseph Smith
Youngstown State University - Lariccia School of Accounting and Finance, University of San Diego - Department of Accountancy, University of South Florida and University of South Florida
Downloads 80 (411,014)

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

9.

The Impact of Customer Firm Data Breaches on the Audit Fees of Their Suppliers

Number of pages: 51 Posted: 25 Apr 2022
Yimei Zhang and Thomas Joseph Smith
University of South Florida and University of South Florida
Downloads 52 (510,339)

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Data Breach, Supply Chain Relationship, Audit Fees

10.

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 48 (527,971)
Citation 1

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

11.

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
Texas Tech University - Area of Accounting, University of South Florida, Northern Illinois University - Department of Accountancy and University of South Florida
Downloads 38 (576,750)

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

12.

Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity Across Audit Clients: A New Form of Knowledge Spillover?

The Accounting Review, Forthcoming
Number of pages: 51 Posted: 14 Jun 2022
Uday S. Murthy, Jong Chool Park, Thomas Joseph Smith and James Whitworth
University of South Florida - School of Accountancy, University of South Florida - School of Accountancy, University of South Florida and University of South Florida
Downloads 37 (604,665)

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Accounting System Homogeneity, ERP, Audit Efficiency, Audit Effectiveness

13.

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 30 (629,076)

Abstract:

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Audit Quality, Fair Values, Level 3 Transfers