Kevin R. Smith

Utah Valley University

Assistant Professor of Accounting

800 West University Parkway

Orem, UT 84058

United States

SCHOLARLY PAPERS

6

DOWNLOADS
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4,421

CITATIONS
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SSRN RANKINGS

Top 21,015

in Total Papers Citations

14

Scholarly Papers (6)

1.

Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99

Number of pages: 40 Posted: 06 Nov 2008
Utah State University - School of Accountancy, Utah Valley University and Oklahoma State University - Stillwater
Downloads 2,318 (2,613)
Citation 1

Abstract:

Fraud detection, fraud risk factors, SAS No. 99

How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 28 Posted: 13 Sep 2007 Last Revised: 22 Jun 2014
Michael Ettredge, Susan Scholz, Kevin R. Smith and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Kansas - Accounting and Information Systems Area, Utah Valley University and University of North Texas - Department of Accounting
Downloads 592 (36,114)
Citation 7

Abstract:

earnings management, fraud, restatements, real activity earnings management

How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports

Journal of Business Finance & Accounting, Vol. 37, Issue 3-4, pp. 332-355, April/May 2010
Number of pages: 24 Posted: 12 May 2010
Michael Ettredge, Susan Scholz, Kevin R. Smith and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Kansas - Accounting and Information Systems Area, Utah Valley University and University of North Texas - Department of Accounting
Downloads 2 (568,721)
Citation 6
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Abstract:

3.

Financial Reporting Credibility after SOX: Evidence from Earnings Restatements

Number of pages: 46 Posted: 05 Aug 2010
Mark Hirschey, Kevin R. Smith and Wendy M. Wilson
University of Kansas, Utah Valley University and Texas Christian University - Department of Accounting
Downloads 326 (66,515)
Citation 1

Abstract:

Accounting restatements, Sarbanes-Oxley Act, Investor confidence, Valuation effects

4.

The Characteristics and Fate of Take Me Over Firms

Number of pages: 41 Posted: 15 Sep 2006 Last Revised: 04 Oct 2008
Derek Oler and Kevin R. Smith
Texas Tech University - Rawls College of Business and Utah Valley University
Downloads 190 (126,935)
Citation 5

Abstract:

Mergers, Acquisitions, Bankruptcy

5.

The Effect of Restatement Detection Speed on Reporting Credibility

Number of pages: 47 Posted: 18 Aug 2013
Mark Hirschey, Kevin R. Smith and Wendy M. Wilson
University of Kansas, Utah Valley University and Texas Christian University - Department of Accounting
Downloads 97 (179,672)

Abstract:

Accounting restatements, Sarbanes-Oxley Act, Reporting credibility, Detection of accounting irregularities

6.

The Timeliness of Restatement Disclosures and Financial Reporting Credibility

Journal of Business Finance & Accounting, Vol. 42, Issue 7-8, pp. 826-859, 2015
Number of pages: 34 Posted: 22 Oct 2015
Mark Hirschey, Kevin R. Smith and Wendy M. Wilson
University of Kansas, Utah Valley University and Texas Christian University - Department of Accounting
Downloads 0 (566,018)
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Abstract:

accounting restatements, reporting credibility, misstatement detection, restatement disclosures, corporate governance, information content of earnings