Jason L. Smith

University of Nevada, Las Vegas

Assistant Professor

4505 S. Maryland Parkway

Las Vegas, NV 89154

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 4,603

SSRN RANKINGS

Top 4,603

in Total Papers Downloads

8,775

CITATIONS
Rank 14,029

SSRN RANKINGS

Top 14,029

in Total Papers Citations

52

Scholarly Papers (9)

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 8,098 (644)
Citation 3

Abstract:

Loading...

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
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 334 (88,971)
Citation 1

Abstract:

Loading...

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

3.

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

Number of pages: 48 Posted: 19 Dec 2018
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
Downloads 155 (190,015)

Abstract:

Loading...

Critical audit matters, auditor tenure, nonprofessional investors, financial reporting quality

4.

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

Number of pages: 51 Posted: 21 Jul 2017
Erin Hamilton and Jason L. Smith
University of Nevada, Las Vegas and University of Nevada, Las Vegas
Downloads 101 (261,680)

Abstract:

Loading...

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

5.

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

Number of pages: 52 Posted: 21 Sep 2017 Last Revised: 21 Jul 2018
Cleveland State University, University of Georgia - J.M. Tull School of Accounting and University of Nevada, Las Vegas
Downloads 86 (290,229)

Abstract:

Loading...

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

6.

An Experimental Investigation of the Interaction Effect of Management Training Ground and Reporting Lines on Internal Auditors’ Objectivity

International Journal of Auditing, Vol. 22, Issue 2, pp. 150-163, 2018
Number of pages: 14 Posted: 22 Jun 2018
HEC Paris - Accounting and Management Control Department, University of Nevada, Las Vegas, University of Nevada, Las Vegas and University of Nevada, Las Vegas - Department of Accounting
Downloads 1 (648,128)
  • Add to Cart

Abstract:

Loading...

Internal Audit Function, Internal Auditors, Management Training Ground, objectivity

7.

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
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:

Loading...

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

8.

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

Abstract:

Loading...

audit quality, investor perceptions, internal control, auditor liability

9.

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

Abstract:

Loading...

analytical procedures, risk assessment procedures, auditing standards