Jason L. Smith

University of Nevada, Las Vegas

Assistant Professor

4505 S. Maryland Parkway

Las Vegas, NV 89154

United States

  • University of Nevada, Las Vegas

SCHOLARLY PAPERS

8

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Top 7,821

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9,532

SSRN CITATIONS
Rank 14,436

SSRN RANKINGS

Top 14,436

in Total Papers Citations

35

CROSSREF CITATIONS

53

Scholarly Papers (8)

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1.

Internal Audit Quality and Earnings Management

The Accounting Review, Vol. 84, No. 4, pp. 1255-1280, 2009
Number of pages: 42 Posted: 17 Jul 2006 Last Revised: 11 May 2010
Douglas F. Prawitt, Jason L. Smith and David A. Wood
Brigham Young University, University of Nevada, Las Vegas and Brigham Young University - School of Accountancy
Downloads 8,656 (1,114)
Citation 29

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Corporate Governance, Internal Audit Function, Internal Audit Quality, Earnings Management, Abnormal Accruals

2.

The Effects of Serving Two Masters and Using the Internal Audit Function as a Management Training Ground on Internal Auditors' Objectivity

Number of pages: 33 Posted: 22 Nov 2013 Last Revised: 13 Jul 2014
Florian Hoos, William F. Messier Jr., Jason L. Smith and Paulette Tandy
HEC Paris - Accounting and Management Control Department, NHH Norwegian School of Economics, University of Nevada, Las Vegas and University of Nevada, Las Vegas - Department of Accounting
Downloads 453 (102,955)
Citation 6

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Internal auditors, internal audit function, objectivity, management training ground

3.

Error or Fraud? The Effect of Omissions on Management’s Fraud Strategies and Auditors’ Evaluations of Identified Misstatements

The Accounting Review, Forthcoming (Doi.org/10.2308/tar-2017-0355)
Number of pages: 52 Posted: 21 Jul 2017 Last Revised: 20 Apr 2020
Erin Hamilton and Jason L. Smith
University of Nevada, Las Vegas and University of Nevada, Las Vegas
Downloads 294 (166,454)
Citation 3

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Audit Evidence, Audit Quality, Fraud Detection, Misstatement, Omission Bias, Omission Strategy

4.

Investor Perceptions of Government Deregulation: Evidence from Section 404 of the Sarbanes-Oxley Act

Accounting Horizons, forthcoming.
Number of pages: 50 Posted: 21 Sep 2017 Last Revised: 01 Feb 2022
Benjamin W. Hoffman, John L. Campbell and Jason L. Smith
Cleveland State University, University of Georgia - J.M. Tull School of Accounting and University of Nevada, Las Vegas
Downloads 129 (349,746)

Abstract:

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regulation; internal control effectiveness; financial reporting quality; audit quality

5.

The Effects of Disclosing Critical Audit Matters and Auditor Tenure on Investors’ Judgments

Journal of Accounting and Public Policy, Vol. 40, No. 5, 2021
Posted: 19 Dec 2018 Last Revised: 22 Feb 2022
Eric T. Rapley, Jesse C. Robertson and Jason L. Smith
Colorado State University, Fort Collins - Department of Accounting, University of North Texas and University of Nevada, Las Vegas

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Critical audit matters; auditor tenure; nonprofessional investors; management disclosure credibility; audit quality.

6.

Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002

Campbell, J.L., J. Hansen, C.A. Simon, and J.L. Smith. “Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002” Auditing: A Journal of Practice and Theory 34 (2): 91-120.
Posted: 03 Oct 2011 Last Revised: 20 May 2015
John L. Campbell, James C. Hansen, Chad Simon and Jason L. Smith
University of Georgia - J.M. Tull School of Accounting, Weber State University Goddard School of Business and Economics, Utah State University - School of Accountancy and University of Nevada, Las Vegas

Abstract:

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audit committee quality, financial reporting quality, independence, financial reporting oversight

7.

Investors' Perceptions of Audit Quality: Effects of Regulatory Change

Auditing: A Journal of Practice & Theory, 31 (1): 17-38.
Posted: 21 Sep 2011 Last Revised: 01 May 2013
Jason L. Smith
University of Nevada, Las Vegas

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audit quality, investor perceptions, internal control, auditor liability

8.

Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?

Messier, W. F., Jr., C. A. Simon and J. L. Smith. 2013. Two decades of behavioral research on analytical procedures: What have we learned? Auditing: A Journal of Practice & Theory (February): 139-181.
Posted: 28 Jul 2011 Last Revised: 20 May 2015
William F. Messier Jr., Chad Simon and Jason L. Smith
NHH Norwegian School of Economics, Utah State University - School of Accountancy and University of Nevada, Las Vegas

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analytical procedures, risk assessment procedures, auditing standards